SAM131010 - Statements: statement issue: address for statement issue

The statement issue process examines the Statement to Agent signal on the taxpayer record. The signal indicates whether the agent is to receive the statement in preference to the taxpayer. If the signal is set to 바카라 사이트˜Y바카라 사이트™ the agent바카라 사이트™s name and address is used as the statement address.

Where the Statement to Agent signal is not 바카라 사이트˜Y바카라 사이트™, or valid agent details are not available, for example if the agent is RLS, the statement issue process determines whether a valid address is held for the taxpayer. The action taken depends on whether a capacity name and address is present.

Capacity details not present

The names and addresses on the SA taxpayer record, where present, are checked in the following order

  • Communication name and communication address
  • Taxpayer name and base address
  • Taxpayer name and business address

The first of these addresses which is not RLS is used as the statement name and address. If all the addresses for the SA taxpayer are RLS the issue of a statement is suppressed.

Where the capacity details are not held, the statement should be inhibited until the details of the Personal representative are known. Further information can be found under the subject 바카라 사이트˜Inhibition of statements바카라 사이트™ (SAM131030).

Capacity details present 

Where only the capacity role 바카라 사이트˜Personal Representatives바카라 사이트™ is set up, the taxpayer바카라 사이트™s name and address is selected as if no capacity details were present. The selected name and address is printed, preceded by the words 바카라 사이트˜Personal Representatives of바카라 사이트™. If all the addresses for the SA taxpayer are RLS the issue of a statement is suppressed.

  • In all other cases, the main capacity address is checked and if it is RLS a statement is not issued. No check is made of any taxpayer addresses that may be present.

Note: If you need to stop the issue of a statement to the taxpayer, for example where you receive a complaint or in a deceased case, refer to your Statement Control Officer for instructions. For more information see subject 바카라 사이트˜Inhibition of Statements바카라 사이트™ (SAM131030).