Self assessment online filing issues
HMRC have identified a number of issues which will affect the electronic filing of tax returns for 2008/09. HMRC categorise these issues into two groups, as follows:
- Special cases – situations which require either further clarification and/or a workaround to enable the return to be submitted electronically.
- Excluded cases – situations where it is not possible to submit the return electronically. If submitting a tax return containing an exclusion, HMRC will accept this as a 'reasonable excuse' for failing to file a paper return by 31 October and will permit the submission of paper tax returns up to 31 January 2010.
When submitting a paper return containing an exclusion after the normal paper-filing deadline of 31 October 2009, the reason should be clearly noted on the front of the tax return or in a covering letter. HMRC have produced a 'reasonable excuse' form and it is recommended that this should be used and attached to the front of the completed tax return when submitting it to HMRC so that the return is easily identifiable.
If you prefer not to use the claim form, then you should include the following details in a covering letter:
- either the error message or details of the error message
- name of taxpayer
- UTR (Unique Taxpayer Reference)
- authorised agent name, address and contact details
- reason for claiming reasonable excuse
- the date you tried to file a particular return online or realised that it could not be filed online
- date of claim
Details of 'Specials' and 'Exclusions' are given below:
SA100 - INDIVIDUALS:
Please click here for details of SA100 specials and exclusions and other online filing issues.
SA800 - PARTNERSHIPS:
Please click here for details of SA800 specials and exclusions
SA900 – TRUSTS:
Specials and Exclusions:
Please click here for details of SA900 specials and exclusions.
OTHER ONLINE SERVICE ISSUES:
Amended returns for 2007/08 including a claim to carry back losses under TMA 1970 Schedule 1B:
Where an online amendment to an individual return is made which includes a claim to carry back losses under TMA1970 Schedule 1B (e.g. a claim for farmer’s averaging relief) and the adjustment to increase or decrease the tax due differs from the amount claimed in the original return, any repayment will not be processed automatically. The agent/taxpayer will need to their local tax office to request the repayment.
For 2008/09, onwards any amendment and claim to repayment in these circumstances will automatically be processed.
Trust returns submitted online since 6 April – 24 July 2009
There has been a problem since the 6 April with the information within the online Trust returns not being fully captured. The problem mainly concerned section 9 of the return and the details on the supplementary capital gains and foreign pages. This has now been resolved and the previously stockpiled returns will be processed within the next few weeks.
Agents viewing client statements
Some agents have been seeing a blank page when viewing client statements. HMRC have advised that in the majority of cases this is caused by incorrect settings within Microsoft Internet Explorer.
Possible solutions to this problem can be found here.
If this fails to remedy the problem, you should contact HMRC Online Services Helpdesk on 0845 605 5999.
Agents - clients missing from client list
Some agents are experiencing problems where some of their clients are not appearing on their online client lists either at the HMRC website or at the Government Gateway.
If a client is missing from either list, please contact the Online Service Helpdesk for assistance.
This is currently under investigation by HMRC.
Viewing Statements not in PDF Format:
There is a problem with trying to view taxpayer statements not in PDF format, resulting in a system unavailable or system error message. HMRC are currently investigating this issue.
PDF copy of the Tax Return
There are problems with the information produced on the PDF copy of the return. The key issues are:
- For 2007/08 the Submission Receipt Reference Number (SRRN) is not displayed at the bottom of the page. This is only shown when viewing the return in HTML format. However, this is shown on both the HTML and PDF version for the 2008/09 return.
The SRRN is shown at the end of the HTML version and the number is shown at the bottom left hand corner of each page of the PDF return.
- The agent client declaration page has been omitted.
- For 2007/08 the individual’s name, address, Unique Taxpayer Reference (UTR) and Tax Office details are missing from page 1. The UTR is now shown on the PDF version of the 2008/09 return.
- For 2007/08 the individual/client’s name is inappropriately populated for the question 'Enter the name of the person you have signed for’. This has been corrected on the 2008/09 PDF version.
PROBLEMS SPECIFIC TO RETURNS SUBMITTED USING HMRC SOFTWARE
Acknowledgement of Returns:
Some users of HMRC software have been experiencing delays in receiving a submission response and receive the following message:
Error: We cannot verify that your return was successfully submitted to HM Revenue & Customs. Please click ‘Next’ so we can do this now and verify your return was submitted.
If you continue to experience this problem, you should contact HMRC Online Services Helpdesk on 0845 605 5999. This is currently being investigated by HMRC and their IT partners.
Submission errors 6177 and 6183:
Some of HMRC software have been receiving error messages 6177 or 6183 when filing returns online. Both errors relate to the Self Employment pages and the figures entered in the section ‘Adjustments’. If you have entered amounts in any of the boxes which include pence, you should amend the entry by rounding the amount up to the nearest pound. This will allow you to successfully submit the return. This is currently being investigated by HMRC and their IT partners.
Agents using HMRC software
The agent name and not the client name will still be displayed in the top right of the screen when completing a return. Please note that the return can be successfully filed. This will be resolved later this year.
If you experience differences in filing online difficulties for any other reason, other than those on the specials an exclusions list, you should do the following:
- Ensure that the return does not contain any forbidden characters, particularly in the additional information sections.
- Contact HMRC online services helpdesk on 0845 605 5999
- If you use third party software, contact your software provider.