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HMRC internal manual

Self Assessment Manual

Manage work: work management: W040 inhibited statements


A work item is created immediately when function MAINTAIN STATEMENT INHIBITION is used to inhibit statement issue.

Specific details

Other than details common or potentially common to all types of work item, the following specific details will be available

  • Operator ID

Allocation of responsibility

The work item is allocated to the office in which the operator inhibiting the statement was working, unless that office was an office with accounting responsibility, in which case the item will be allocated to the office with processing responsibility for the taxpayer. Within the office with processing, technical or recovery responsibility, the item will be worked by an officer with the user role of Clerical Processing Manager, Worklist Manager Technical or Worklist Manager Recovery.

Frequency of review

This list should be reviewed daily

Updating of details

Until the work item is cleared, the following details held on the work item are updated by Work Management immediately the corresponding entry is updated on the taxpayer record

  • Taxpayer name
  • NINO
  • Employers reference (EMPREF) or Schedule D register number

Action to take on the work item

Advice on the action required to review the work item is available in section ‘Statement Issue’, (SAM131041).

Deletion of the work item

The work item is deleted automatically when the statement inhibition signal is removed.