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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Statements: transactions on statements: transaction type: charge

The charge transactions reported on taxpayer Open Item statements and Simple Statements, and the descriptions used for the different kinds of charge are as follows.

Note: The descriptions on the statements created before December 1998 may differ slightly from those in the table below.

Charge Description on taxpayer statement
   
1st or 2nd payments on account 1st or 2nd payment on account due for year YY/YY
Balancing charge Balancing payment due for year YY/YY
SA stranded underpayment Amount no longer included in PAYE code
Net underpayment Amount no longer included in PAYE code
Manually raised miscellaneous penalty Penalty due
Late payment interest (LPI) For Open Item statements

Interest due on amount of …….. (date)

For Simple Statements

Interest - This is a simple summarised amount and is the total of any LPI and accruing interest that has arisen since the last issued statement  
  1st or 2nd fixed penalty
(For tax years 2009-10 and earlier) 1st or 2nd Fixed Penalty for Late Return YY/YY
  Late Filing fixed penalty
(For tax years 2010-2011 onwards) Late Filing Fixed Penalty for YY/YY
  1st or 2nd partnership fixed penalty
(For tax years 2009-10 and earlier) Penalty 1 or 2 Late Return YY/YY Pship ………….. (reference)
  Partnership late filing fixed penalty
(For tax years 2010-2011 onwards) Pship Late Filing Penalty for YY/YY (Partnership reference)
  1st or 2nd Surcharge
(For tax years 2009-10 and earlier) 1st or 2nd Surcharge for YY/YY
  Late filing daily penalty
(For tax years 2010-2011 onwards) Daily Penalty for YY/YY
   
  Partnership late filing daily penalty
(For tax years 2010-2011 onwards) Pship daily penalty for YY/YY (Partnership reference)
  6 or 12 month late filing (tax geared) penalty
(For tax years 2010-2011 onwards) 6 or 12 month late filing penalty for YY/YY
  Partnership 6 or 12 month late filing (tax geared) penalty
(For tax years 2010-2011 onwards) Pship 6 or 12 month late filing penalty for YY/YY (Partnership reference)
  30 days/ 6 months/12 months late payment penalty
(For tax years 2010-2011 onwards) 30 days or 6 months or 12 months late payment penalty for YY/YY  
  Determination Determination for Tax year YY/YY
  Revenue assessment Assessment for Tax year YY/YY
  Over-repayment Over-repayment recovery for YY/YY

Notes:

1. Only charges due within 45 days of the statement date are included on the printed statement to the taxpayer
   
2. Charges with a future due date are shown on the Open Item statement under the separate heading ‘Becoming due’
3. The 45 day period is a parameter and can be varied