HMRC Filing Exclusions and Special Cases 2024/25

HMRC Filing Exclusions 2024/25

Exclusions have arisen due to the previous introduction of additional allowances and bands for certain types of income, making the calculation of the tax liability more complex. HMRC systems expect our software to match their method of calculation in order for the returns to be filed electronically. However, the legislation states that HMRC should deduct the reliefs and allowances in the way which will result in the greatest reduction in the taxpayer's liability to income taxand this is not always the case in their methodology.

Whilst some of last years' issues have been corrected by HMRC, some remain and some have also been added. Consequently, our software may not provide the correct calculation and for most scenarios affected, before filing, TaxCalc will identify the exclusion number and provide instructions on how to deal with the return.

HMRC Exclusion List 2024/25 - Individuals

HMRC Exclusion List 2024/25 - Partnerships

HMRC Exclusion List 2024/25 - Trusts

HMRC Special Cases 2024/25

Special Cases represent issues that HMRC have identified as requiring a workaround in order to prevent a filing rejection. Where possible, we have taken care of these workarounds within the software or have provided a message before live filing to advise how to deal with the workaround. There are limited scenarios where a paper return will need to be filed. Some examples of special cases are:

Where additional documents must be sent with the return and the file size exceeds 5mb.
If you attempt to submit more iterative boxes than allowed.
Where the return contains Multiple Chargeable Event Gains.
If you have an Individual return with more than one accounting period.

Before filing, TaxCalc will identify the Special Case number and provide instructions on how to deal with the workaround.

HMRC Special Cases List 2024/25

If paper filing is required, to print your tax return with a Reasonable Excuse form attached:

Within SA100 go to Check and Finish and select Print.
Within Printing Preferences, select HMRC (official return pages to file by post) within Who is it for? This will ensure that the reasonable excuse form is ticked.
At the bottom of the screen you will see a 'Click here' to enable the entries to be made on the Reasonable excuse form.
Click Close once completed.
Preview to check pages.
Hover the mouse over the return to see the Print options.

Exclusions not identified within TaxCalc

There are some exclusions which we have not included within the software. This is due to either outstanding queries with HMRC on the specific criteria to capture the relevant scenarios or the circumstances in which the issue arises is considered to be rare. A paper return, along with a reasonable excuse form should be filed for returns affected by the following scenarios:

HMRC Reference	Key factors	Description
124	Non-UK residents Partnership loan written off	Non-UK residents who belong to a partnership, which has written off or released an amount from a company loan (treated as income), may be affected. If the individual also receives a dividend which has an associated notional tax credit, it is currently being offset against the write-off income incorrectly.
135	Dual or non-UK residents claiming partial relief from UK tax Property finance cost relief	When partial relief from UK tax is being claimed on either savings and/or dividends and relief for residential finance costs is also being claimed, the finance costs relief may be too high. This is due to the savings and dividend income being included as non-savings income within the calculation of adjusted net income.

Looking for exclusion and specials links to earlier years?

HMRC Filing Exclusions and Special Cases 2023/24

HMRC Filing Exclusions and Special Cases 2022/23

HMRC Filing Exclusions and Special Cases 2021/22

HMRC Filing Exclusions and Special Cases 2020/21