SAM130062 - Statements: statement content and layout: 鈥榯ype鈥� code list
皇冠体育app following is a list of 鈥榯ype鈥� codes followed by an explanation for each one
ABAL
皇冠体育app 鈥楾ype鈥� code 鈥楢BAL鈥� stands for Account balance (at the statement date) and appears along with transaction description Balance of account at 鈥︹�� (date)鈥�.
皇冠体育app balance displayed on this line reflects the position on the taxpayer record after any credit in excess of charges due has been allocated against charges becoming due.
ACI
皇冠体育app 鈥楾ype鈥� code 鈥楢CI鈥� stands for Accruing interest and appears along with transaction description 鈥楶lus interest up to 鈥︹�� (date)鈥�.
ADA
皇冠体育app 鈥楾ype鈥� code 鈥楢DA鈥� indicates the amount payable after the deduction of any adjustments to the charge. 皇冠体育app code appears along with the description 鈥楢mount due after any adjustment鈥�.
Note: This 鈥楾ype鈥� code only appears on statements created in December 1998 or later.
ASST
皇冠体育app 鈥楾ype鈥� code 鈥楢SST鈥� stands for Assessment and appears along with transaction description 鈥楢ssessment for Tax year YY/YY鈥�.
BCC
皇冠体育app 鈥楾ype鈥� code 鈥楤CC鈥� stands for Balancing charge credit. A balancing charge credit is created when a return is captured and the deductions at source exceed the SA liability for the year.
皇冠体育app 鈥楤CC鈥� credit appears with transaction description 鈥楩rom overpayment from Return YY/YY鈥� where the credit has been allocated against a charge.
Where all or part of the credit is not set against a charge the credit is described as 鈥極verpayment from Return YY/YY鈥�. 皇冠体育app amount available for allocation or repayment is shown on the statement in the 鈥楢mount鈥� column.
To obtain the total of the 鈥楤CC鈥� you have to add together any amount(s) set against a charge(s) and any corresponding unallocated 鈥楤CC鈥� for the same year.
BCD
皇冠体育app 鈥楾ype鈥� code 鈥楤CD鈥� stands for Balancing charge debit and appears along with transaction description 鈥楤alancing payment due for year YY/YY鈥�.
鈥楾ype鈥� 鈥楤CD鈥� is the balancing payment due by the taxpayer calculated when the return is captured.
DET
皇冠体育app 鈥楾ype鈥� code 鈥楧ET鈥� stands for Determination and appears along with transaction description 鈥楧etermination for Tax year YY/YY鈥�.
A determination is made to establish a tax liability where the taxpayer fails to file a return. A formal notice is issued when a determination is made.
A determination cannot be appealed. It is only displaced when the taxpayer files a completed return and the return is captured or a return charge is created.
ETA
皇冠体育app 鈥楾ype鈥� code 鈥楨TA鈥� stands for Enquiry: Taxpayer Amendment and appears along with transaction description 鈥楨nquiry amendment for YY/YY鈥�.
A 鈥楾axpayer鈥� enquiry amendment is made following the completion and closure of a 鈥楻evenue鈥� enquiry into a return.
When an adjustment is made to a 鈥楾axpayer鈥� enquiry amendment the adjustment is described as 鈥楨nquiry amendment on 鈥︹�� (date)鈥�.
FSC
An operator enters a freestanding credit on the taxpayer record where a taxpayer is due a credit and the amount to be credited is not held on another SA record or in OAS. Function CREATE FREESTANDING CREDIT is used to enter the credit.
If an operator has entered the wrong amount of freestanding credit the full amount of the credit is always cancelled using function CANCEL FREESTANDING CREDIT. A fresh freestanding credit is then entered for the correct amount.
IN1 or IN2
皇冠体育app 鈥楾ype鈥� code 鈥業N1鈥� stands for Interim 1 (or 1st payment on account) and appears along with transaction description 鈥�1st payment on account due for year YY/YY鈥�.
皇冠体育app 鈥楾ype鈥� code 鈥業N2鈥� stands for Interim 2 (or 2nd payment on account) and appears along with transaction description 鈥�2nd payment on account due for year YY/YY鈥�.
JEP
皇冠体育app 鈥楾ype鈥� code 鈥楯EP鈥� stands for Jeopardy Amendment and appears along with transaction description 鈥楨nquiry amendment for YY/YY鈥�.
A Jeopardy Amendment is made where, during a 鈥楻evenue鈥� enquiry, it becomes apparent there is a risk of tax being lost because the liability is understated.
When a adjustment is made to a Jeopardy Amendment the adjustment is described as 鈥楨nquiry amendment on 鈥︹�� (date)鈥�.
Where there is more than one jeopardy amendment on a debit then these are summarised. 皇冠体育app net sum appears with 鈥楾ype鈥� code 鈥楽EAM鈥� along with the transaction description 鈥楴et enquiry amendments鈥�.
LBAL
皇冠体育app 鈥楾ype鈥� code 鈥楲BAL鈥� represents the Item balance and appears along with the description 鈥楤alance鈥�.
Note: This line is only shown on statement screen prints. 皇冠体育app item balance is shown in a separate column on statements that are issued automatically.
LPI
皇冠体育app 鈥楾ype鈥� code 鈥楲PI鈥� stands for Late payment interest and appears along with transaction description 鈥業nterest due on amount of 鈥︹�� (date)鈥�.
MRMP
皇冠体育app 鈥楾ype鈥� code 鈥楳RMP鈥� stands for Manually raised miscellaneous penalty and appears along with transaction description 鈥楶enalty due鈥�.
NUP
皇冠体育app 鈥楾ype鈥� code 鈥楴UP鈥� stands for Net underpayment and appears along with transaction description 鈥業ncluded in PAYE code for year YY/YY鈥�.
This 鈥楾ype鈥� is used to indicate an instalment payable under a Statutory Instalment Arrangement (SIA).
OBAL
皇冠体育app 鈥楾ype鈥� code 鈥極BAL鈥� stands for Overall balance (at the statement date) and up to June 2000 appears along with transaction description 鈥楤alance due now plus becoming due鈥� and thereafter described as 鈥楢mount to pay鈥�.
Also, from June 2000, if the taxpayer is in credit, the Overall Balance states 鈥楢mount overpaid at 鈥�.(date)鈥�.
皇冠体育app balance displayed on this line reflects the position on the taxpayer record and includes the ABAL and any charges becoming due within 45 days of the statement date described as 鈥楤ecoming due鈥�.
OREP
皇冠体育app SA Function CREATE OVER-REPAYMENT CHARGE enables over-repaid amounts appearing as items on the W044 (Over-Repayments) Work List to be replaced by one (or more) new over-repayment charge.
皇冠体育app function is accessed through Function VIEW STATEMENT but is restricted to operators allocated the user role Payment Processor.
皇冠体育app charge can be amended or cancelled by using Function MAINTAIN SUNDRY CHARGE.
Statement entries
Over-repayment charge for yy/yy: Type 鈥極REP鈥�
Over-repayment adjustment on dd/mm/yy: Type 鈥楽MAD鈥�
PF1
皇冠体育app 鈥楾ype鈥� code 鈥楶F1鈥� stands for the 1st Fixed Penalty and appears along with transaction description 鈥�1st Fixed Penalty for Late Return YY/YY鈥�.
皇冠体育app first fixed penalty arises if the tax return is outstanding after the final date for filing SA returns.
A formal notice is issued when a penalty is imposed. 皇冠体育app due and payable date of a penalty is 30 days after the date on the notice. Any appeal must be made within 30 days of the penalty notice.
Note: 皇冠体育app filing date is delayed to 3 months and 7 days after the return issue date if HMRC is late issuing a return because of HMRC error.
PF2
皇冠体育app 鈥楾ype鈥� code 鈥楶F2鈥� stands for the 2nd Fixed Penalty and appears along with transaction description 鈥�2nd Fixed Penalty for Late Return YY/YY鈥�.
皇冠体育app second fixed penalty arises if the tax return is still outstanding 6 months after the final date for filing SA returns.
A formal notice is issued when a penalty is imposed. 皇冠体育app due and payable date of a penalty is 30 days after the date on the notice. Any appeal must be made within 30 days of the penalty notice.
Note: 皇冠体育app filing date is delayed to 3 months and 7 days after the return issue date if HMRC is late issuing a return because of HMRC error.
PP1
皇冠体育app 鈥楾ype鈥� code 鈥楶P1鈥� stands for the 1st Fixed Penalty Partnership and appears along with transaction description 鈥楶enalty 1 late Return YY/YY Pship 鈥︹�︹�︹�︹��.. (reference)鈥�.
皇冠体育app first fixed penalty arises if the partnership tax return is outstanding after the final date for filing SA returns.
A formal notice is issued to each partner when a penalty is imposed. 皇冠体育app due and payable date of a penalty is 30 days after the date on the notice. Any appeal must be made within 30 days of the penalty notice.
Note: 皇冠体育app filing date is delayed to 3 months and 7 days after the return issue date if HMRC is late issuing a return because of HMRC error.
PP2
皇冠体育app 鈥楾ype鈥� code 鈥楶P2鈥� stands for the 2nd Fixed Penalty Partnership and appears along with transaction description 鈥楶enalty 2 late Return YY/YY Pship 鈥︹�︹�︹�︹��.. (reference)鈥�.
皇冠体育app second fixed penalty arises if the partnership tax return is still outstanding 6 months after the final date for filing SA returns.
A formal notice is issued to each partner when a penalty is imposed. 皇冠体育app due and payable date of a penalty is 30 days after the date on the notice. Any appeal must be made within 30 days of the penalty notice.
Note: 皇冠体育app filing date is delayed to 3 months and 7 days after the return issue date if HMRC is late issuing a return because of HMRC error.
PYT
皇冠体育app 鈥楾ype鈥� code 鈥楶YT鈥� stands for Payment. 鈥楾ype鈥� 鈥楶YT鈥� covers all payments except those transferred in from OAS.
皇冠体育app 鈥楶YT鈥� credit appears along with transaction description 鈥楩rom payment 拢鈥�.99999.99 made 鈥︹��. (date)鈥� where the credit has been allocated against a charge. 皇冠体育app date in the description is theEDP.
Where all or part of a payment is not set against a charge the credit is described as 鈥楶ayment 拢鈥�.99999.99 balance unallocated鈥�. 皇冠体育app unallocated amount is shown on the statement in the 鈥楢mount鈥� column.
RAM
皇冠体育app 鈥楾ype鈥� code 鈥楻AM鈥� stands for Return Amendment and appears along with transaction description 鈥楢mended Return for YY/YY鈥�.
REP
皇冠体育app 鈥楾ype鈥� code 鈥楻EP鈥� stands for Repayment and appears along with transaction description 鈥楻epayment鈥�.
REV
皇冠体育app 鈥楾ype鈥� code 鈥楻EV鈥� stands for Revenue Amendment and appears along with transaction description 鈥楨nquiry amendment for YY/YY鈥�.
A Revenue amendment is made following the completion and closure of a 鈥楻evenue鈥� enquiry into a return.
When a adjustment is made to a Revenue Amendment the adjustment is described as 鈥楨nquiry amendment on 鈥︹�� (date)鈥�.
Where there is more than one enquiry amendment on a debit then these are summarised. 皇冠体育app net sum appears with 鈥楾ype鈥� code 鈥楽EAM鈥� along with the transaction description 鈥楴et enquiry amendments鈥�.
RPS
皇冠体育app 鈥楾ype鈥� code 鈥楻PS鈥� stands for Repayment supplement. 皇冠体育app 鈥楻PS鈥� credit appears with transaction description 鈥楩rom supplement 鈥︹�� (date) to 鈥︹�� (date)鈥� where the credit has been allocated against a charge.
Where all or part of an 鈥楻PS鈥� credit is not set against a charge the credit is described as 鈥楻epayment supplement 鈥︹��(date) to 鈥︹��(date)鈥�. 皇冠体育app amount available for allocation or repayment is shown on the statement in the 鈥楢mount鈥� column.
To obtain the total of 鈥楻PS鈥� you have to add together any amount(s) set against a charge(s) and any corresponding unallocated 鈥楻PS鈥� for the same year.
From November 1999, more than one entry of 鈥楻PS鈥� arising on a debit is summarised and shown as a 鈥榥et鈥� summary line. 皇冠体育app type code 鈥楽RPS鈥� appears with transaction description 鈥楩rom supplement at 鈥�.. (date)鈥�.
SCTA
皇冠体育app 鈥楾ype鈥� code 鈥楽CTA鈥� appears where there is more than one claim to reduce payments on account.
皇冠体育appse are then summarised and the net sum appears along with the transaction description 鈥楴et claims to reduce鈥�.
SDET
皇冠体育app 鈥楾ype鈥� code 鈥楽DET鈥� appears where there is more than one adjustment following determination.
皇冠体育appse are summarised and the net sum appears along with the transaction description 鈥楴et adjustments YY/YY from determination鈥�.
SEAM
皇冠体育app 鈥楾ype鈥� code 鈥楽EAM鈥� appears where there is more than one adjustment to a 鈥楻evenue鈥� enquiry, taxpayer enquiry and jeopardy amendment.
皇冠体育appse are summarised and the net sum appears along with the transaction description 鈥楴et enquiry amendments鈥�.
SLAD
皇冠体育app 鈥楾ype鈥� code 鈥楽LAD鈥� appears where there is more than one entry on a debit following an amendment to the previous year.
皇冠体育appse are then summarised and the net sum appears along with the transaction description 鈥楴et adjustment following YY/YY amendment鈥�.
SMAD
皇冠体育app 鈥楾ype鈥� code 鈥楽MAD鈥� appears where there is more than one entry on a debit following miscellaneous adjustments.
皇冠体育appse are then summarised and the net sum appears along with the transaction description 鈥楴et adjustments鈥�.
SRAD
皇冠体育app 鈥楾ype鈥� code 鈥楽RAD鈥� appears where there is more than one entry on a debit following return adjustments.
皇冠体育appse are then summarised and the net sum appears along with the transaction description 鈥楴et adjustments from SA return鈥�.
SRPS
See RPS
SUP
皇冠体育app 鈥楾ype鈥� code 鈥楽UP鈥� stands for Stranded underpayment and appears along with transaction description 鈥業ncluded in PAYE code for year YY/YY鈥�.
A stranded underpayment arises where the coding out of an SA charge through PAYE has proved wholly, or partly unsuccessful. 皇冠体育app underpayment is taken back into SA by creating a charge 鈥楾ype鈥� 鈥楽UP鈥� on the taxpayer鈥檚 SA record.
SUR1
皇冠体育app 鈥楾ype鈥� code 鈥楽UR1鈥� stands for 1st Surcharge and appears along with transaction description 鈥�1st Surcharge for YY/YY鈥�.
An initial surcharge arises for any SA year where liability is unpaid after the surcharge trigger date, normally 28 days after the balancing payment due date.
A formal notice is issued when a surcharge is imposed. 皇冠体育app due and payable date for surcharge is 30 days after the date on the notice. Any appeal must be made within 30 days of the surcharge notice.
SUR2
皇冠体育app 鈥楾ype鈥� code 鈥楽UR2鈥� stands for 2nd Surcharge and appears along with transaction description 鈥�2nd Surcharge for YY/YY鈥�.
A further or 2nd surcharge arises for any SA year where SA liability is still outstanding 6 months after the due date.
A formal notice is issued when a surcharge is imposed. 皇冠体育app due and payable date for surcharge is 30 days after the date on the notice. Any appeal must be made within 30 days of the surcharge notice.
SURE
皇冠体育app 鈥楾ype鈥� code 鈥楽URE鈥� appears where there is more than one entry on a debit following the unlogging of a return captured in error.
皇冠体育appse are then summarised and the net sum appears along with the transaction description 鈥楻eturn recorded in error鈥�.
TBAL
皇冠体育app 鈥楾ype鈥� code 鈥楾BAL鈥� stands for 鈥楾oday鈥檚鈥� balance and appears only on 鈥榯oday鈥檚鈥� statement along with transaction description 鈥榖efore allocation to charges becoming due鈥�.
Note: This line is only shown on the screen and screen print of 鈥榯oday鈥檚 statement. It does not appear on statements that are issued automatically.
皇冠体育app balance 鈥楾ype鈥� 鈥楾BAL鈥� does not take into account any money already allocated to charges with a future due date.
TFO
皇冠体育app 鈥楾ype鈥� code 鈥楾FO鈥� stands for Transfer from OAS. 皇冠体育app 鈥楾FO鈥� credit appears along with transaction description 鈥楥redit transferred in 鈥︹��. (date)鈥� where the credit has been allocated against a charge. 皇冠体育app date in the description is theEDP.
Where all or part of the credit is not set against a charge the credit is described as 鈥楥redit 拢鈥�.99999.99 balance unallocated鈥�. 皇冠体育app unallocated amount is shown on the statement in the 鈥楢mount鈥� column.
TOTC
皇冠体育app 鈥楾ype鈥� code 鈥楾OTC鈥� indicates the total of all credits set against a charge. 皇冠体育app code appears along with the description 鈥楾otal credits鈥�.
Note: This 鈥楾ype鈥� code only appears on statements created in December 1998 or later.
TTO
皇冠体育app 鈥楾ype鈥� code 鈥楾TO鈥� stands for Transfer to OAS and appears along with transaction description 鈥楥redit transferred out 鈥︹��. (date)鈥�.