Knowledgebase Support HMRC Useful links
Knowledgebase home
Tax Return Production
Accounts Production
Practice Management
VAT Filer
CloudConnect
Anti-Money Laundering
Support home
Hot Topics
SimpleStep Guides
Release Notes
Technical
Known Issues

HMRC Status
Useful Links
MTD for Agents MTD for Businesses What is MTD
Preparation
Agent Services Account
MTD for VAT
MTD for Income Tax
MTD for VAT
Digital Record Keeping
Quarterly Updates
Step-by-step Guide
HMRC's MTD Timeline
TaxCalc's MTD Journey

HMRC Filing Exclusions and Special Cases

Article ID: 2720
Last updated: 11 Dec, 2019

HMRC Filing Exclusions 2018/19 

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 tax  and 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 2018/19

HMRC Exclusion List 2017/18

HMRC 2018/19 Special Cases

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 2018/19

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

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

Reference:

1 Income Tax Act 2007 Sections 23, 25 and 34

Article ID: 2720
Last updated: 11 Dec, 2019
Revision: 22
Views: 3816
This article was:  


Also listed in
folder Hot Topics
folder Tax Return Production -> SA100 Individual Return

External links
https://kb.taxcalc.com/client/images/icons/article_out.svg https://www.gov.uk/government/publications/self-assessment-reasonable-excuse-for-not-filing-return-online