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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: adjustment and amendment

Open item statements

The transaction descriptions used on Open Item taxpayer statements to describe the different kinds of adjustment and amendment are as follows

Notes:

1. The descriptions on statements created before December 1998 may differ slightly from those in the table below
   
2. From November 1999, any multiple adjustments of the same type arising on a debit are summarised and shown as a ‘net’ summary line
Adjustment or amendment Description on taxpayer statement
   
Adjustment to payments on account Claim to reduce on ……… (date)
Sum of adjustments to a payment on account Net claims to reduce
Amendment to a payment on account Adjustment on ……… (date)
Adjustment to various charges including sundry charges, penalties, surcharge and assessments Adjustment on ……… (date)
Sum of adjustments to various charges including sundry charges, penalties, surcharge and assessments Net adjustments
Adjustment to a return charge arising from the capture of an amended return or further use of function CREATE RETURN CHARGE Adjustment from SA return ……. (date)
Sum of adjustments to a return charge arising from the capture of an amended return or further use of function CREATE RETURN CHARGE Net adjustments from SA return
Captured return is unlogged Return recorded in error ……. (date)
Sum of captured returns unlogged Return recorded in error
Liability adjustment Adjustment following YY/YY amendment
Sum of liability adjustments Net adjustment following YY/YY amendment
Remission Not currently being pursued
Amount transferred to COP to be collected under PAYE Included in PAYE code for year YY/YY
Informal discharge Included in contract settlement
Adjustment to a Determination Adjustment for YY/YY from Determination
Sum of adjustments following determination Net adjustments YY/YY from determination
Revenue amendment, Taxpayer enquiry amendment and Jeopardy amendment Enquiry amendment for YY/YY
Adjustment to a Revenue amendment, Taxpayer enquiry amendment and Jeopardy amendment Enquiry amendment on …… (date)
Sum of adjustments to a Revenue amendment, Taxpayer enquiry amendment and Jeopardy amendment Net enquiry amendments
Return amendment Amended Return for YY/YY
Cancelled penalty Penalty cancelled on ……. (date)
Cancelled surcharge  
(Applies only to tax years 2009-2010 and earlier) Surcharge cancelled on ……. (date)  
  Adjustment to over-repayment Over-repayment adjustment on …… (date)

Simple statements

The transaction descriptions used on taxpayer statements to describe the different kinds of adjustment and amendment are as follows

Adjustment or amendment Description on taxpayer statement
   
Adjustment to payments on account Claim to reduce 1st / 2nd payment on account for YY/YY
Amendment to a payment on account Adjustment to 1st / 2nd payment on account for YY/YY
Adjustment to various charges including sundry charges, penalties and surcharge Adjustment to (charge description)
Note: For adjustments to enquiry amendments and return amendments, the wording is ‘Adjustment to amended return for YY/YY following enquiry amendment’    
  Adjustment to a return charge arising from use of function CREATE RETURN CHARGE FOR ENQUIRY Adjustment to (charge description) following enquiry
Note: For adjustments to enquiry amendments and return amendments, the wording is ‘Adjustment from return for YY/YY following enquiry’    
  Adjustment to a return charge arising from further use of function CREATE RETURN CHARGE Adjustment to (charge description)
Note: For adjustments to enquiry amendments and return amendments, the wording is ‘Adjustment from return for YY/YY    
  Captured return is unlogged Adjustment to (charge description) from return recorded in error
  Liability adjustment Adjustment to (charge description)
  Remission Amount not currently being pursued
  Amount transferred to COP to be collected under PAYE (Charge description) included in PAYE code for year YY/YY
  Informal discharge (Charge description) now included in contract settlement
  Adjustment to a Determination Adjustment to Determination for YY/YY
  Adjustment to charges following a Determination Adjustment to (charge description) following determination for YY/YY
  Revenue amendment, taxpayer enquiry amendment and Jeopardy amendment Enquiry amendment for YY/YY
  Adjustment to a Revenue amendment, taxpayer enquiry amendment and Jeopardy amendment Adjustment to enquiry amendment
  Amendment to charges following adjustment to a Revenue amendment, taxpayer enquiry amendment and Jeopardy amendment Amendment to (charge description) following enquiry amendment
  Adjustment to return amendment following adjustment to a Revenue amendment, taxpayer enquiry amendment and Jeopardy amendment Adjustment to amended return for YY/YY following enquiry amendment
  Amendment to surcharges following an amended assessment Amendment to 1st / 2nd surcharge for YY/YY following amended assessment for YY/YY
  Amendment to Revenue Assessment Amendment to YY/YY assessment
  Return amendment Adjustment to (charge description) from return

Notes:

For a Determination, the wording is ‘Determination for YY/YY replaced by return’

For enquiry amendments, the wording is ‘Adjustment to enquiry amendment from return for YY/YY’    
  Cancelled penalty (Charge description) cancelled
  Cancelled remission Amount of remission cancelled
  Cancelled surcharge  
(Applies only to tax years 2009-2010 and earlier) 1st / 2nd surcharge for YY/YY cancelled  
  Adjustment to over-repayment Repayment adjusted for over-repayment recovery
  Adjustment to over-repayment following adjustment to a Revenue amendment, taxpayer enquiry amendment and Jeopardy amendment Adjustment to overpayment from YY/YY return