No HMRC paper Statements if < £99.99 due

[PinkDalek]

I read today that HMRC no longer sends SA statements where the amount due is less than £99.99 but cannot provide a link to the source.

This https://www.gov.uk/hmrc-internal-manual ... 6#IDA5YJ0G may not be the correct place but it appears to confirm, in that it includes:

Standard statements ...

Notes:

1. The debt must be £99.99 or more, not including interest (there is no upper limit)

Thought I'd mention it as I've had a couple of situations over the past 12 months where no paper statement has been received but Income Tax has been due (and was paid).

[Parky]

Thought I'd mention it as I've had a couple of situations over the past 12 months where no paper statement has been received but Income Tax has been due (and was paid).

The same happened to me on two occasions. I completed paper tax returns (with the tax calculated), and requested statements in November. I did receive them, but they only included information for previous tax years. The last entry was January 31st of previous year, recording amount due and tax paid. The statement was of no use in confirming how much was due for the current year, to be paid by the following January, so I just paid the amount I had calculated without HMRC confirmation).