SolvedSAM132053 | Statements: transactions on statements: transaction type: adjustment and amendment
From HM Revenue & Customs · Self Assessment Manual
Open item statements
The transaction descriptions used on Open Item taxpayer statements to describe the different kinds of adjustment and amendment are as follows
Notes:
1. The descriptions on statements created before December 1998 may differ slightly from those in the table below
2. From November 1999, any multiple adjustments of the same type arising on a debit are summarised and shown as a ‘net’ summary line
| Adjustment or amendment | Description on taxpayer statement |
|---|---|
| Adjustment to payments on account | Claim to reduce on ……… (date) |
| Sum of adjustments to a payment on account | Net claims to reduce |
| Amendment to a payment on account | Adjustment on ……… (date) |
| Adjustment to various charges including sundry charges, penalties, surcharge and assessments | Adjustment on ……… (date) |
| Sum of adjustments to various charges including sundry charges, penalties, surcharge and assessments | Net adjustments |
| Adjustment to a return charge arising from the capture of an amended return or further use of function CREATE RETURN CHARGE | Adjustment from SA return ……. (date) |
| Sum of adjustments to a return charge arising from the capture of an amended return or further use of function CREATE RETURN CHARGE | Net adjustments from SA return |
| Captured return is unlogged | Return recorded in error ……. (date) |
| Sum of captured returns unlogged | Return recorded in error |
| Liability adjustment | Adjustment following YY/YY amendment |
| Sum of liability adjustments | Net adjustment following YY/YY amendment |
| Remission | Not currently being pursued |
| Amount transferred to COP to be collected under PAYE | Included in PAYE code for year YY/YY |
| Informal discharge | Included in contract settlement |
| Adjustment to a Determination | Adjustment for YY/YY from Determination |
| Sum of adjustments following determination | Net adjustments YY/YY from determination |
| Revenue amendment, Taxpayer enquiry amendment and Jeopardy amendment | Enquiry amendment for YY/YY |
| Adjustment to a Revenue amendment, Taxpayer enquiry amendment and Jeopardy amendment | Enquiry amendment on …… (date) |
| Sum of adjustments to a Revenue amendment, Taxpayer enquiry amendment and Jeopardy amendment | Net enquiry amendments |
| Return amendment | Amended Return for YY/YY |
| Cancelled penalty | Penalty cancelled on ……. (date) |
| Cancelled surcharge (applies only to tax years 2009-2010 and earlier) | Surcharge cancelled on ……. (date) |
| Adjustment to over-repayment | Over-repayment adjustment on …… (date) |
Simple statements
The transaction descriptions used on taxpayer statements to describe the different kinds of adjustment and amendment are as follows
| Adjustment or amendment | Description on taxpayer statement |
|---|---|
| Adjustment to payments on account | Claim to reduce 1st / 2nd payment on account for YY/YY |
| Amendment to a payment on account | Adjustment to 1st / 2nd payment on account for YY/YY |
| Adjustment to various charges including sundry charges, penalties and surcharge | Adjustment to (charge description) . Note: For adjustments to enquiry amendments and return amendments, the wording is ‘Adjustment to amended return for YY/YY following enquiry amendment’ |
| Adjustment to a return charge arising from use of function CREATE RETURN CHARGE FOR ENQUIRY | Adjustment to (charge description) following enquiry. Note: For adjustments to enquiry amendments and return amendments, the wording is ‘Adjustment from return for YY/YY following enquiry’ |
| Adjustment to a return charge arising from further use of function CREATE RETURN CHARGE | Adjustment to (charge description). Note: For adjustments to enquiry amendments and return amendments, the wording is ‘Adjustment from return for YY/YY |
| Captured return is unlogged | Adjustment to (charge description) from return recorded in error |
| Liability adjustment | Adjustment to (charge description) |
| Remission | Amount not currently being pursued |
| Amount transferred to COP to be collected under PAYE | (Charge description) included in PAYE code for year YY/YY |
| Informal discharge | (Charge description) now included in contract settlement |
| Adjustment to a Determination | Adjustment to Determination for YY/YY |
| Adjustment to charges following a Determination | Adjustment to (charge description) following determination for YY/YY |
| Revenue amendment, taxpayer enquiry amendment and Jeopardy amendment | Enquiry amendment for YY/YY |
| Adjustment to a Revenue amendment, taxpayer enquiry amendment and Jeopardy amendment | Adjustment to enquiry amendment |
| Amendment to charges following adjustment to a Revenue amendment, taxpayer enquiry amendment and Jeopardy amendment | Amendment to (charge description) following enquiry amendment |
| Adjustment to return amendment following adjustment to a Revenue amendment, taxpayer enquiry amendment and Jeopardy amendment | Adjustment to amended return for YY/YY following enquiry amendment |
| Amendment to surcharges following an amended assessment | Amendment to 1st / 2nd surcharge for YY/YY following amended assessment for YY/YY |
| Amendment to Revenue Assessment | Amendment to YY/YY assessment |
| Return amendment | Adjustment to (charge description) from return. Note: For a Determination, the wording is ‘Determination for YY/YY replaced by return’. Note: For enquiry amendments, the wording is ‘Adjustment to enquiry amendment from return for YY/YY’ |
| Cancelled penalty | (Charge description) cancelled |
| Cancelled remission | Amount of remission cancelled |
| Cancelled surcharge (applies only to tax years 2009-2010 and earlier) | 1st / 2nd surcharge for YY/YY cancelled |
| Adjustment to over-repayment | Repayment adjusted for over-repayment recovery |
| Adjustment to over-repayment following adjustment to a Revenue amendment, taxpayer enquiry amendment and Jeopardy amendment | Adjustment to overpayment from YY/YY return |