HM Revenue & Customs

For

This provides a brief description for each transaction shown. For a general explanation of an individual description, please select it from the list below.
First Payment on Account
Second Payment on Account
Balancing payment
Enquiry amendment
Tax return amendment
Revenue assessment
Amount no longer included in tax code
Revenue determination
First surcharge for late payment
Second surcharge for late payment
First penalty for late tax return
Second penalty for late tax return
First penalty for late partnership tax return
Second penalty for late partnership tax return
Penalty