SAM130010 - Statements: statement content and layout: the brought forward taxpayer statement

皇冠体育app Brought Forward statement was only issued in the period November 1996 to March 1997. From April 1997, the style of the statement changed to an Open Item layout. For more information about the Open Item statement see subject 鈥樆使谔逵齛pp Open Item Taxpayer Statement鈥� (SAM130020).

皇冠体育app Brought Forward taxpayer statement made provision for 8 distinct areas of information. 皇冠体育appse were

  • Taxpayer name and address details, the taxpayer reference and the taxpayer鈥檚 Processing Office

皇冠体育app taxpayer reference printed on the statement is the 

* NINO and Employer Reference in the case of a PAYE taxpayer, or
* Unique Taxpayer Reference (UTR) in all other cases

Note: 皇冠体育app UTR with a suffix 鈥楰鈥� is printed in the body of the payslip and in the payslip codeline in all cases.

  • 皇冠体育app payments on account payable described as 鈥業nterim liabilities鈥�
  • 皇冠体育app balance brought forward from the previous statement
  • A list of the credits or debits, in date order, that occurred in the statement period - see section 鈥楾ransactions on Statements鈥�
  • Interest calculated over the statement period - see section 鈥業nterest Calculation鈥�
  • 皇冠体育app statement balance described as the 鈥楥urrent Balance鈥�
  • Charges about to become due including payments on account
  • Messages reflecting the payment position on the taxpayer account - see section 鈥楽tatement Messages鈥橝utomatically selected and printed statements were sequentially numbered.

Each statement included a payslip. 皇冠体育app payslip details, including any payslip amount printed, were determined during the statement selection and issue process.

Payslip amount

Each payslip has an 鈥楢mount due鈥� box in the body of the payslip where the total amount payable can be printed. 皇冠体育app payslip codeline also provides for an amount to be shown.

皇冠体育app 鈥楢mount due鈥� box and the payslip codeline do not always show the same details. 皇冠体育appre are circumstances when the 鈥楢mount due鈥� box will be blank but an amount will be printed in the payslip codeline.

皇冠体育app payslip amount table (SAM130070) gives examples of what amounts are printed on a payslip. Each example reflects a different set of circumstances on the taxpayer鈥檚 SA record.