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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
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Statements: statement issue: view and print copy of issued statement

View and print copy of issued statement

Duplicate statements cannot be generated by the SA system.

However, to view issued statements use either

  • Function VIEW STATEMENT within the SA service

Or, for statements issued in the Simple format

  • The View Statement facility within the online service SA View Liabilities & Payments (SA View L & P)

You can then either print a copy from View Statements (in the SA View L & P service) or produce a copy statement using the SEES SA Statement facility. Exceptionally, if unable to produce a copy from the above services, you can take screen prints of any statement that is available to view in function VIEW STATEMENT.

Note: Following the introduction of the Simple Statement in August 2006, where a taxpayer asks for a copy of an issued statement you should first try to produce the copy from SA View L & P. This is the only service that enables you to reproduce a statement that was issued in Simple Statement format.

From August 2006 the majority of statements are issued in Simple Statement format. These are significantly different in layout from a screen print because they only show the changes to the SA account since the last statement was issued and do not show the history of each charge or the allocation of payments / credits.

All details will be shown on the screen when using VIEW STATEMENT. If a SEES SA Statement or screen print is provided to the taxpayer or agent then this should be remembered.

Statements produced through the SA View L & P service, SEES SA Statement facility and / or screen prints from function VIEW STATEMENT can be used to help answer taxpayer enquiries and to satisfy requests for a replacement statement.

A printed payslip is not included with any of the above statements or screen prints. A completed clerical payslip should be given to the taxpayer if one is requested. If the taxpayer requests a payslip and the payment is overdue or imminent, ask the taxpayer to send the payment to Banking Operations at Shipley (for both Cumbernauld or Shipley payments) without delay and say what reference number to quote.

Notes: 

1. In function VIEW STATEMENT all statements are displayed in Open Item format and all SEES SA Statements and screen prints you produce will be in open item format. Remember that pre-April 1997 statements were not issued in that format. For more information see section ‘Statement Content and Layout’ (SAM130000 onwards)
   
2. From August 2006 the majority of issued statements are in Simple Statement format. But if you produce a copy of a statement issued in Simple format using the SEES SA Statement facility or take a screen print, the output will be in Open Item format
3. When the issue of a statement has been stopped manually, the words ‘Statement Inhibited’ are displayed by the column headings. If statements remain inhibited, the same words are displayed on ‘today’s’ statement. The SEES SA Statement will not show this message, but the screen print will. (Today’s statement is not currently available to view through the SA View L & P service)
4. When you view a created statement in function VIEW STATEMENT the address is not shown. The latest address is held on the taxpayer record but this may not be the address used for the issued statement. (For statements issued for December 2002 and later, the address to which the statement was issued is shown in View Statements within the SA View L & P service)
5. The ‘For information only’ message is displayed when you view a statement in an Insolvency (BY) or Time to Pay (TTP) case. For more information see section ‘Statement Messages’ (SAM133000)
6. The statement data in the ‘Created’ and ‘Type’ columns on screen is for HMRC use. You cannot stop it being included in a screen print therefore wherever possible you should either use the View Statement facility within the SA View L & P service (for statements issued in the last 3 calendar years), or the SEES SA Statements facility to produce a statement. If you do give taxpayers a screen print, tell them to ignore the information in these columns. For an explanation of the ‘Type’ codes see subject ‘Screen Print: Transaction Types’ in section ‘Transactions on Statements’ (SAM132040)

Unable to view statement

Because of limitations of the SA system, it is only possible to view the latest 84 ‘issued’ statements on a customer’s SA record.

If you consider that sight of a statement that cannot be viewed is required to locate a particular payment or establish all earlier payments made against the SA account, an alternative is to use function ‘View Taxpayer Credits’ (through ‘Statements’ on the top tool bar), which will provide a full list of all payments made against the account.

If you require sight of a statement for other reasons and it cannot be viewed, and the case is a complaint case or a case involving court action, a copy of the statement can be provided by Aspire but you will need to provide the business reasons for requiring sight of this statement.

Requests for copies of statements that cannot be viewed, together with the supporting business reasons, or any query regarding being unable to view an issued statement, should be emailed to the BusinessUserSupport, SA (PTCPP) mailbox.

General guidance

Please note, whilst we recognise it may be necessary to take a screen print of a statement for internal use, where a copy is requested by a taxpayer or their agent you should first encourage them to use the online service SA View L & P. Where the taxpayer still requests a paper copy you should use the internal SA View L & P facility, or where a copy of ‘Today’s’ statement is required, the SEES SA Statement and not issue a screen print.

When, exceptionally, you receive an enquiry that can only be answered by providing a screen print, such as where the above services are unavailable or the taxpayer needs a full breakdown of items summarised on an issued statement

1. If you hand the taxpayer a screen print at the enquiry counter you should explain where to find the information the taxpayer is seeking
   
2. Where you decide to send a screen print in answer to a telephone enquiry
  * Tell the taxpayer what information you are sending
  * Include details of a contact name and telephone number
  * Consider whether to send a letter of explanation and / or a payslip
3. Unless the taxpayer requests an immediate answer and / or confirms a screen print will suffice, send a letter in response to a written enquiry. Consider if the screen print details would be better incorporated in any letter