Scenarios where it is not possible to file Self Assessment returns online – an agent’s guide

This document is Annex A to the Self Assessment online filing update for agents – 20 November 2008.

A very small minority of Self Assessment taxpayers records are dealt with under separate internal arrangements within HM Revenue & Customs (HMRC) (usually for reasons relating to their employment). A consequence of those separate arrangements is that their returns cannot be filed online. Where this applies to a client, they should have received a letter from HMRC.

It is not possible to file returns online where one of the following supplementary pages is required:

  • SA102 MP - Members of Parliament
  • SA102MLA - Northern Ireland Legislative Assembly Member
  • SA102MSP – Member of Scottish Parliament
  • SA102WAM – Member of National Assembly for Wales

There are also a small number of scenarios where certain entries or combinations of entries on the return will not be accepted by the HMRC online service and there is no workaround. The following are the cases that you are most likely to encounter:

 

Supplementary page

Box

Issue

SA102M – Ministers of Religion

Box 35

Service benefit cap. This is likely to be a positive figure and the guidance says a zero should then be entered. However, the online service will not accept a zero and you would receive an error message. 2007-08 returns cannot be filed online where this applies.

SA106 Foreign

Box 31 and 32

This relates to land and property abroad cases. Box 31 covers certain circumstances where you can claim to have the loss from rental income set-off against the total 2007-08 income. Box 32 deals with loss to carry forward to the following year. Where both apply, the return cannot be filed online.

SA106 Foreign

 

If an individual wants their repayment to be split between two or more people then they will need to file their return by paper. They should tick Box 9 on page TR5 of the tax return (SA100) and make a prominent note 'see attached'. They should then attach a signed letter setting out exactly how they want their repayment dealing with. This should include all the relevant information as set out in applicable boxes 4 to 14 on page TR5 of SA100.