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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
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Statements: statement issue: request inhibition of statements (Action Guide)

You are reminded that statements are only to be inhibited in exceptional circumstances. Statement inhibition is costly and increases clerical handling. It must be restricted to cases where there is a genuine need.

To ask for statements to be inhibited follow steps 1 - 10 below. The Guide is presented as follows

  Steps 1 - 4
  Steps 5 - 10


For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen.


Submission to Statement Control Officer (SCO)

1. If in the course of SA work you identify a case where it may be appropriate to inhibit the issue of statements, prepare a request to inhibit statement issue. A Form to request statement inhibition is provided which you can print. To print the form
  * Display the form on screen by selecting(This content has been withheld because of exemptions in the Freedom of Information Act 2000) , and next
  * Select ‘File’ in the menu bar and then select ‘Print topic’
2. When you prepare the form
  * Indicate on the request in what month you expect the next statement to be issued (the statement issue decision table (SAM131024) can help you decide)
  * Say in the request whether the agent is nominated to receive statements. Use function VIEW TAXPAYER’S AGENT DETAILS to see if the Statement to Agent signal is set to ‘Y’
  * Include the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) with your request to inhibit statement issue
3. Pass the request with any related papers to your Statement Control Officer (SCO)
4. If the SCO decides you are not to inhibit statements, you will be given an explanation and a suggested course of action. Resume working the case as directed

Authorisation to inhibit statement issue

5. Where the SCO agrees that statement issue can be stopped, you will be authorised to inhibit statements and provided with any additional instructions. Continue the day to day work on the case, subject to any additional instructions your SCO has provided
6. Use function INHIBIT STATEMENT to inhibit the issue of statements
7. Use function MAINTAIN SA NOTES to enter an Action Note in SA Notes so anyone viewing the record can tell which office and operator inhibited statements
8. Ensure that any essential information appearing on statements that are created but not issued during the inhibition period, is notified to the taxpayer and / or agent
9. If statements have been inhibited always check with your SCO before issuing any communication to the taxpayer
10. As soon as it is no longer necessary for statements to be inhibited, use function INHIBIT STATEMENT to unset the signal, and advise your SCO