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Wherever possible you should now use either the View Statements facility within the SA View L & P service to view a statement or use the facility on SEES using ‘SA Statement� to print a statement.

Where you do take a screen print of a statement, the printed information includes all the transaction details along with the two columns from the screen that are headed ’Created� and ‘Type�.

The date ‘created� is normally the date a credit or debit first appears on the taxpayer record.

In the case of a payment processed through Automatic Remittance Processing (ARP) this is the ARP processing date.

For a returned payment the ‘created� date is normally the processing date + 1 working day. However, it can be a later date if the update of the taxpayer record is delayed.

For adjustments and amendments the date shown is often the same date as is shown in the ‘Created� column against the parent charge.

The data in the ‘Created� and ‘Type� columns is for HMRC use. When you give taxpayers a screen print tell them to ignore the information in these two columns.

Also remember that where there are multiple alterations to one type of adjustment and / or only a ‘net� summary line will be shown for each type in the automatically issued statement. The taxpayer should be advised of this in these cases.

Note: Not all transactions will have a ‘type� code. The computer system uses the code to verify whether the operator has permission to access an associated function. For entries without a ‘Type� code there is either no link to an associated function, or access to the linked function is through an on-screen button.

For a complete list of codes that can appear in the ‘Type� column with an explanation of each code see SAM130062.