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Open item statements
Simple statements

Open item statements

»Ê¹ÚÌåÓýapp payment debit transactions reported on taxpayer Open Item statements and the descriptions used for the different kinds of payment debits are as follows.

Note: »Ê¹ÚÌåÓýapp descriptions on statements created before December 1998 may differ slightly from those in the table below.

Payment debit	Description on Open Item statement
A payment returned by the bank unpaid or a BACS payment recalled by the taxpayer	Payment …�.(original date) £�99999.99 returned
An amount transferred to OAS	Credit transferred out
Cancelled Freestanding credit	Credit …�.(date) £�99999.99 cancelled
Repayment	Repayment issued

Notes:

1. When a returned payment is posted on the record the original credit posting is omitted or reduced

2. When Transfers to OAS or Repayments are posted on the record they are displayed with their associated credits.

Simple statements

»Ê¹ÚÌåÓýapp payment debit transactions reported on Simple Statements and the descriptions used for the different kinds of payment debits are as follows

Payment debit	Description on Open Item statement
A payment returned by the bank unpaid or a BACS payment recalled by the taxpayer	Payment (original date) £99999.99 returned
An amount transferred to OAS	Amount transferred out pending reallocation
Cancelled freestanding credit	Credit (date) £99999.99 cancelled
Repayment	Repayment - please see note overleaf