I have just opened my June 2021 self-assessment. I commented directly to HMRC some time ago that these were difficult to understand and do not follow the simple layout of credit, debit and balance used by banks and credit card providers for example. Nothing has changed too improve things. I get three columns - tax due, credits, balance. The balance does not indicate whether it is in credit or debit. The brought forward figure the same. I put the figures into a spreadsheet and apart from one balance value, nothing else makes sense. I shouldn't have to get into the complexities of spreadsheets to try and work it out. One of the big problems is that the balance, which I assume is what I owe, does not have values for each row of figures. So, HMRC, make some improvements, make it clear if balances are credit or debit and include a balance figure for each item. Can't be too difficult to do, can it?