»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp Brought Forward statement was only issued in the period November 1996 to March 1997. From April 1997 to June 2006, the style of the statement changed to an Open Item layout, and from August 2006 statements are in either Open Item style or Simple Statement format. For more information about the Open Item statement see subject ‘Transactions on Open Item Statementsâ€� (SAM132020). For more information about the Simple Statement see subject ‘Transactions on Simple Statementsâ€� (SAM132030).

A Brought Forward statement shows the financial transactions that have taken place since the last statement was issued.

»Ê¹ÚÌåÓýapp financial transactions posted to the taxpayer’s SA record that are shown on a ‘Brought Forwardâ€� taxpayer statement are as follows

• Payment
• Transfer to or from OAS
• Amendment to payments on account following a change to the previous year’s liability, or the capture of a taxpayer return
• Adjustment following a claim to adjust payments on account
• Returned payment type
• Charge becoming due within 45 days of the date of issue of the statement

Note: »Ê¹ÚÌåÓýapp 45 day period is a parameter and can be varied.
A standard transaction description is used on the statement to describe each of the financial transactions.

Note: Amendments to interest charges and new interest charges are not shown as transactions on the statement. »Ê¹ÚÌåÓýappy are included in the ‘Interest due this periodâ€� amount on one or more statements.

»Ê¹ÚÌåÓýapp transactions appear on the statement in posting date order. Standard transaction descriptions are used on the statement.

»Ê¹ÚÌåÓýapp 5 transaction descriptions used on the ‘Brought Forwardâ€� taxpayer statement are as follows

Transaction description	Notes
Ìý	Ìý
�1st Interim Liability due (�.date)�	�1st Interim Liability� means the first payment on account
‘Payment - thank you�	Payment, here, includes a transfer from OAS
‘Adjustment to 1st payment on account due (…date) £99999.99 to £88888.88�	‘Adjustment� includes both an adjustment and an amendment
‘Payment not honoured by the bank etc�	A Returned payment type
‘Transferred for repayment or reallocation�	Any transfer to OAS

»Ê¹ÚÌåÓýapp above transactions are preceded by a one-line entry showing the balance ‘Brought forward from previous statementâ€�.

»Ê¹ÚÌåÓýapp amount of each transaction that took place is determined and the resulting balance is calculated. A suffix ‘Dâ€� is printed if an amount is a debit. An amount without a suffix is a credit.

If the transaction was an adjustment or an amendment to the payments on account the original and current payments on account are both printed on the statement.

Any transaction that is posted in error and which is reversed by an equal and opposite transaction on the same day is not printed on the statement.

»Ê¹ÚÌåÓýapp total of all interest accrued over the statement period is included on the statement - see section ‘Interest Calculationâ€� (SAM134000 onwards). Interest charges do not appear as transactions on the statement.