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HMRC internal manual

Self Assessment Manual

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HM Revenue & Customs
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Statements: transactions on statements: transactions on simple statements

The Simple Statement was introduced in August 2006.

In the period November 1996 to March 1997, a Brought Forward statement layout was used. For more information about the Brought Forward statement see subject ‘Transactions on Brought Forward Statements’ (SAM132010).

From April 1997, the style of the statement changed to an Open Item layout. This layout is still used where a Simple Statement cannot be produced or the taxpayer requests this style. It is also the layout used to display all statements in function VIEW STATEMENT and manually produced statements using the SEES Statement facility. For more information about the Open Item statement see subject ‘Transactions on Open Item Statements’ (SAM132020).

The Simple Statement only shows the changes to the SA account since the last statement was issued.

The first line of the statement shows the amount brought forward from the previous statement. The amount is shown in the balance column (followed by the suffix ‘CR’ if a credit).

The changes to the account are then shown. The amount is shown in the ‘Tax Due’ column if a debit, and the ‘Credits’ column if a credit. Where there are several debit transactions for the same date these are grouped together and sub-totalled. Similarly if there are several credits for the same date these are also grouped together and sub-totalled.

Where the statement requires two or more pages, the last entry on the previous page is ‘Carried forward to next page’ with the amount shown in the balance column. The first entry on the continuation page(s) is ‘Balance brought forward from previous page’, again with the amount in the Balance column.

The final line of the statement shows the description ‘Amount to pay’ followed by the account balance (followed by the suffix ‘CR’ if a credit).

After the last entry on the 1st page, and before the payslip where printed, a summary box is displayed. This shows the overall account balance and where there are amounts outstanding and/or shortly becoming due provides a summarised breakdown of the amounts to be paid.

The transaction descriptions used on the Simple Statements are divided into 5 categories

Notes:

1. You can only view a copy of an issued Simple statement through View Statement in the Online service SA View L & P. Copies are retained within View Statement for 3 calendar years
   
2. A Simple Statement created ‘today’ shows a statement date of ‘today’ minus 1 day and does not reflect the current accounting position. The following transactions which can be viewed on the current statement in function VIEW STATEMENT are excluded from a Simple statement created ‘today’
  * Online movements, for example, a remission or a transfer from OAS, recorded ‘today’
  * Batch movements, for example, payments, recorded with a date of ‘today’ minus 1 working day
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