1046 - I am an agent trying to file a client’s tax return

As an agent, if you have recently made a submission for another client, for the same tax return type, the likely cause is going to be the UTR entered on the return. We would recommend ensuring that you have a HMRC letter with the UTR present to verify that this is correct and has been entered correctly on the return.

If you are having issues with all returns of the same type (partnerships for example) this points to the service not being enabled on your online account or the details not being entered into TaxCalc correctly.

The best course of action is to attempt the below to verify your account setup and the client’s UTR, however this will only be possible if you have a 64-8 in place for the client.

Step 1: Are you able to successfully log in to the HMRC government gateway portal?

TaxCalc has the ability to import or automate the entries for the HMRC User ID and password but there is no way to recover the password (which appears as dots for security purposes). You should therefore have a note of what these details are. We would recommend attempting to log in to the website by manually inputting the details instead of using autosaved credentials within an internet browser window.

If unsuccessful, you will need to complete the options to reset your password as needed. Note, TaxCalc will display the HMRC User ID in plain text which can be referred back to if needed. Please note, HMRC changed their password requirements in June 2020 and if completing the reset, this now must meet the below criteria:

• Minimum length: 10 characters
• Maximum length: 128 characters
• Contain ANY UTF-8 character (special characters)
• Case sensitive

Once successful, please ensure you make a note of the username and password that allows you in.

Step 2: Is the required service for the submission activated?

When HMRC generate an online account, they create an empty account with a new HMRC User ID and password. You are then required to activate the required service to link the UTR number(s) as required.

Upon login, you should see a button for “Services you can access” or “Services you can use”. When clicking on this option, you will be presented with the list of services enabled on your account. If the service doesn’t appear, you will need to click on the back arrow and click on the button for “Services you can add” to register enrolment for that service type. Once the service appears in the list, this will confirm that the service has been activated.

Step 3: Check the UTR

If you have a 64-8 in place, you can click on the service mentioned in Step 2 where you will then see the list of authorised clients you can access on the HMRC portal. Upon clicking on the client in question the UTR will be presented, usually in the top right-hand corner of the screen. This will verify the UTR entry as required.

If you do not have a 64-8 in place, you will require a letter from HMRC containing the client’s UTR as proof that the entry is correct.

Step 4: Deleting and re-entering the details in TaxCalc

If the above steps have verified you only have an issue with this singular client, we would recommend clicking on Check and Finish > File Online > Re-submit where all 3 pieces of information are displayed.

You should analyse the UTR presented in the top right-hand corner. If this matches the confirmation obtained at Step 3, we suspect there is a block on the UTR in question and you will need to enquire with HMRC as to why your account is unable to file for this specific UTR in question.

If it is incorrect, you will need to browse to the data entry screen (Personal Details in SimpleStep mode or SA100 Core Return > Page 1 in HMRC Forms mode) to modify the entry before re-attempting the submission. Please make sure you also amend the UTR held within the client record too.

If all of your returns for the same service have been failing and the service has been enabled correctly at step 2, this may mean the details held in TaxCalc for the HMRC User ID and password are incorrect. You should follow the instructions in our article for How do I enter online filing credentials (Practice users)? to ensure the correct details are held for the firm in the Admin Section of the application and to then refresh the details on the tax returns already created.