20

Foreign pages (SA106)

Where there are entries for interest and other income from overseas on page F3 and Special Withholding Tax (SWT) has been deducted then where the remittance basis is claimed on the Residence, Remittance basis, etc pages (box 27, etc) HMRC will not be able to see the amounts against which the SWT can be set, even though the online submission will be successful.   HMRC has stated that a paper return should be submitted in these circumstances.

21

Top Slicing Relief calculation

Where there are entries greater than zero in any of the boxes 43 on the Foreign pages, 4,6 and 8 on page 1 of the Additional Information pages (Chargeable Event Gains) and there is no higher rate tax charged on Non Savings, Savings income or Dividend income then HMRC's system is incorrectly calculating Top Slicing Relief.  HMRC fas stated that a paper return should be submitted in these circumstances.

22

Top Slicing Relief calculation

Where Top Slicing Relief is claimed and there are multiple chargeable event gains (ie there are no entries greater than zero in all of the boxes 5, 7 and 9 on page 1 of the Additional Information pages as well as box 44 on the Foreign supplementary pages) then HMRC’s system is incorrectly calculating the relief.  HMRC has stated that a paper return should be submitted in these circumstances.

23

Tax Calculation

Where there are entries for Stock dividends in box 12 on page 1 of the Additional Information pages and the client is claiming non resident status, then where the non resident calculation would be more beneficial by giving up personal allowances then HMRC’s system will ignore the notional tax credit associated with the Stock dividend when filed online.  HMRC has stated that a paper return should be submitted in these circumstances.

24

Foreign pages (SA106) & Residence, Remittance basis etc. pages (SA109)

If there is no unremittable income, ie box 1 on page 1 of the Foreign pages is not crossed then the total Special Withholding Tax (SWT) cannot exceed the amount of income arising (total of column D on page F3 and column B on page F2 of the Foreign pages respectively).  However, there are circumstances where the SWT can exceed the income arising, eg where box 27 on page NR3 of the Residence, Remittance basis etc pages is crossed because the taxpayer is taxable on the remittance basis and the remitted income is less than the SWT.  HMRC has stated that a paper return should be submitted in these circumstances.

25

Full Self Employment pages (SA103F)

There are circumstances where the total disallowable expenses calculated for box 45 on pages SEF2 is a negative value and it is therefore possible for the sum of that box together with boxes 57, 58 and 59 on page SEF3 (populating box 60 on page SEF3) to equal zero.  However, HMRC validate against this for online filing purposes.  Therefore, if an attempt is made to file such a case online a pre-filing validation and subsequent online filing rejection error code 6037 will be received.  HMRC has stated that a paper return should be submitted in these circumstances.

26

Additional Information pages (SA101)

HMRC have stated that where returns contain a value in box 1 (share scheme taxable amount) on page Ai2 of the Additional Information pages  and the tax due on the share income is less than the tax entered in box 2 (tax taken off box 1) then a paper return should be submitted.

27

Full Partnership pages (SA104F)

PTP Tax Platform already validates against this at data entry level.  No further action required.

28

Lloyd’s Underwriters pages (SA103L)

HMRC have stated that the notes and working sheet for calculating Non-UK dividends on pages LUN 5 and LUN 6 of the guidance notes contain an error.  If the figures are calculated correctly, ie by not using the working sheet, then if the return is filed online a pre-filing validation and subsequent online filing rejection error code 6086 will be received.   HMRC advise that either the figures should be calculated based on the incorrect instructions on the working sheet (if filing online) or that a paper return should be submitted with the correct figures.