SAM133010 - Statements: statement messages: statement messages: content

Below shows the 7 current statement messages which appear on both the full and simple statements. The one exception is message 6, for which there is a full statement version and a simple statement version. Sometimes a statement may show two messages, this is where

  • A formal or informal standover is shown on the statement and a message is included to advise of the interest position if these amounts become payable at a future date

And

  • Any other statement message is also applicable

The circumstances under which each message is printed are detailed below.

Circumstance 1

Insolvency and Time to Pay cases

Current balance is nil and there are no amounts becoming due above nil

Note: This message is displayed when a statement is viewed for an Insolvency (BY) or a Time to Pay (TTP) case. Appearing on statements with a date after the date the BY or TTP signal is set

Where the current balance on the taxpayer鈥檚 account is nil and any 鈥榖ecoming due鈥 items are also nil

Message

鈥楩or Information only鈥

Circumstance 2

Only an amount equal to or exceeding the statement de minimis limit is due

Message

鈥業nterest is running on the amount to pay. Please pay it now.鈥

Circumstance 3

Amount becoming due where the current amount payable is equal to or above the statement de minimis limit

Message

鈥業nterest is running on the balance due at the statement date, so please pay it now. A further amount, as shown, is becoming due shortly. You will be charged interest if you pay late鈥

Circumstance 4

Amount becoming due where any current amount payable is below the statement de minimis limit

Message

鈥楶lease make sure that your payment reaches us by the date it becomes due. You will be charged interest if you pay late鈥

Circumstance 5

There is a net credit balance on the record following allocation to amounts becoming due

Message

鈥業f you have claimed repayment then this will be made after any other amounts you owe us have been cleared鈥

Circumstance 6

A formal or informal standover is shown on the statement

Message

鈥榊ou may be charged interest, from the due dates shown on this statement, if the amount shown as 鈥渟uspended鈥 becomes payable鈥

On a Simple Statement the message is

鈥榊ou may be charged interest from the original due dates if amounts shown as 鈥榮uspended鈥 in either this or earlier statements become payable鈥

Circumstance 7

Amount below 拢32 due and / or becoming due for Periodic Statements and 拢2 due and / or becoming due for Standard Statements

Message

鈥楾he amount to pay is small. If you do not wish to pay this now it will be added to your next statement but you may be charged interest if you pay late鈥