HM Revenue & Customs

Reason

This provides a brief reason why the liability shown alongside has been adjusted. Please see the information below for a general explanation of each individual reason.

Not currently being pursued
This adjustment relates to an amount that is not being pursued for payment.

Currently suspended on appeal
This adjustment relates to an amount that we have currently suspended following receipt of an appeal. Please note: If following the settlement of your appeal the liability is correct, interest will be charged on amounts not paid in full by the due date.

Included in tax code for tax year ending dd Mmm yyyy
This adjustment relates to the amount that has been transferred for collection via your tax code in a later year.

Amount included in tax code for tax year ending dd mmm yyyy
This adjustment relates to an unpaid debt that has been transferred for collection via your tax code in a later year.

Included in contract settlement
This adjustment relates to liabilities that have been discharged from your account. The liability will have been included in the settlement following the check into your tax return.

Collection currently suspended
The liability alongside has been suspended from collection pending further investigation. Please note: If the amount is correct interest will be charged on any amount unpaid at the due date.