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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
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Statements: statement messages: statement messages: content

The table below shows the 7 current statement messages which appear on both the full and simple statements. The one exception is message 6, for which there is a full statement version and a simple statement version. Sometimes a statement may show two messages, this is where

  • A formal or informal standover is shown on the statement and a message is included to advise of the interest position if these amounts become payable at a future date


  • Any other statement message is also applicable

The circumstances under which each message is printed are detailed in the table below.

Circumstances Message
Insolvency and Time to Pay cases  

Current balance is nil and there are no amounts becoming due above nil

Note: This message is displayed when a statement is viewed for an Insolvency (BY) or a Time to Pay (TTP) case. Appearing on statements with a date after the date the BY or TTP signal is set

Where the current balance on the taxpayer’s account is nil and any ‘becoming due’ items are also nil ‘For Information only’  
  Only an amount equal to or exceeding the statement de minimis limit is due ‘Interest is running on the amount to pay. Please pay it now.’
  Amount becoming due where the current amount payable is equal to or above the statement de minimis limit ‘Interest is running on the balance due at the statement date, so please pay it now. A further amount, as shown, is becoming due shortly. You will be charged interest if you pay late.‘
  Amount becoming due where any current amount payable is below the statement de minimis limit ‘Please make sure that your payment reaches us by the date it becomes due. You will be charged interest if you pay late.’
  There is a net credit balance on the record following allocation to amounts becoming due ‘If you have claimed repayment then this will be made after any other amounts you owe us have been cleared.’
  A formal or informal standover is shown on the statement ‘You may be charged interest, from the due dates shown on this statement, if the amount shown as “suspended” becomes payable.’ 

On a Simple Statement the message is

‘You may be charged interest from the original due dates if amounts shown as ‘suspended’ in either this or earlier statements become payable’.     
  Amount below £32 due and / or becoming due for Periodic Statements and £2 due and / or becoming due for Standard Statements ‘The amount to pay is small. If you do not wish to pay this now it will be added to your next statement but you may be charged interest if you pay late.’