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News - direct tax

10 July 2006
Categories: News , Admin
Statements of accounts; interventions

Self assessment

Statements of account
The statements of account SA300 dated 15 June 2006 do not show amounts 'Becoming due' on 31 July, HMRC have announced. In a very small number of these cases where there is also a credit balance as at 15 June, the credit is not shown separately. The overall account balance shown is however correct as at 15 June. This issue was identified and has been resolved, but unfortunately around 150,000 taxpayers will receive two statements of account in June, one dated 15 June and the other dated on or around 29 June. Where a second payment on account for 2005-06 is due, this will be shown on the later statement with the payslip showing the correct amount to pay on 31 July.

Clients' account information sheets
Similarly, the June client's account information sheets (for all clients) do not show the second payment on account for 2005-06 becoming due on 31 July. To re-run the computer batch to include these amounts would have meant many of advisers receiving these packages too late to be of real value. However, as HMRC know that many of advisers use the payslip provided by these sheets, and that many client's sheets will be correct because they do not make payments on account, HMRC have decided to issue the sheets as printed.
The latest position on a client's self assessment account and the latest issued statement of account can be viewed by registering for and using HMRC's self assessment online view liabilities and payments service from Online Services at

Interventions — update

Taxation understands that HMRC intends to start sending out its intervention letters soon, see Update, Taxation, 6 July 2006, page 370, and this week's Comment. Taxation is very keen to hear about readers' experiences of these letters, e.g. do advisers receive copies of the letters sent to clients, as promised?, how are the letters worded? Please e-mail: or write to Taxation, 2 Addiscombe Road, Croydon, Surrey CR9 5AF.

Categories: News , Admin
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