Missing SA statements

I have to dispute the accuracy of this news item ('Missing SA statements' Taxation 24 January 2008 page 57) not because you have failed to state accurately what HMRC said but because what HMRC said is inaccurate. (By design or error I wonder?)

'Taxpayers who submitted their returns before 30 September [shouldn't that actually say 'on or before' anyway?] ... will already have a tax calculation.'

Not so as my return was admitted by them to have been received on 26 September and was not processed until 16 January. Also the date of receipt of the return has been changed (online) to 16 January (perhaps so that the local office can avoid admitting the state of workload to Parliament Street?).

The tax calculation was therefore not already received at the time the note was issued nor was mine — dated...