Common issues and workarounds for agents using commercial software to file Self Assessment returns - December 2008

6492

SA100/SA110
Total tax due Self calculation case.

The total tax due in box [CAL1] does not agree with the calculated value of -£0.10. The difference is £1,144.00. Please check.

This error code is a result of an incorrect entry within this particular return. In order to identify this please contact the Self Assessment Helpline Tel 0845 900 0444 with details of the return and tax calculation.

6594

SA100/SA110
Total tax due

Self calculation case. The total tax overpaid in box [CAL2] does not agree with the calculated value of -£0.02. The difference is £7.32. Please check.

This error code is a result of an incorrect entry within this particular return. In order to identify this please contact the Self Assessment Helpline Tel 0845 900 0444 with details of the return and tax calculation.

6607

SA800 Partnership return
Turnover

Turnover must be < small turnover limit (£15000) pro rata. = (3.24) - (3.23) x days in return year (365 or 366) divided by days in period which begins in (3.4) or ends in (3.5)

If the turnover is between £15,000 and £29,999 it will not be possible to complete SA800 boxes 3.24 to 3.26.

Please enter any 'total capital allowances' (in box 3.22) or any 'balancing charges' (in box 3.23.) These amounts will also need to be entered in the corresponding boxes (3.68 and 3.70).

Entries need to be made in 'Sales/business income (turnover)' (box 3.29 onwards.)

Enter turnover less the 'total of any balancing charges' (box 3.23 in box 3.29.)

Expenses minus 'the total of any balancing charges' (box 3.23) should be entered in the 'other expenses including partnership charges' (box 3.45.)

6598

SA100/SA106
Overseas pensions income sources

The amount in box [TAXABLE-AMOUNT-ON-INTEREST-AND-OTHER-SAVINGS] must equal [INCOME-BEFORE-TAX] if box [CLAIM-TO-FTCR] completed. If box [CLAIM-TO-FTCR] not completed, [TAXABLE-AMOUNT-ON-INTEREST-AND-OTHER-SAVINGS] must equal [INCOME-BEFORE-TAX] minus [FOREIGN-TAX]. Please check.

If you are claiming foreign tax credit relief then the amount shown as 'taxable amount on income and other savings' should equal the amount entered as 'income before tax'. If, however, you are not claiming FTCR, the amount shown as 'taxable amount on income and other savings' should equal the amount entered as 'income before tax' less the amount of foreign tax.

6791

SA100
Taxpayers over the age of 65

There must be an entry in one of [FSE98], [LUN64], [SPS23], [FPS23] or [SSE33] as there is an entry in one of the boxes [FSE74], [LUN53], [SPS18], [FPS18] or [SSE28] and there is an entry in [YPD1], and box [YPD1] date + ['P65Y'] is prior to the beginning of the return year or on 6 April of the return year.

This arises when the taxpayer is over the age of 65 on or before 6 April of the year of return. This makes them exempt from class 4 NIC.

The return requires that the user checks or selects 'yes' to the question 'Are you exempt from paying Class 4 NIC' if they are completing the following schedules

• SA103 self employment full & short,
• SA103L Lloyds underwriters and
• SA104 partnership full & short.

Please make sure this question has been correctly answered. [If the user is not over 65 please check that the correct date of birth has been entered on the return.]

6596

SA100/SA110/SA101
Adjustments to tax due

Box [CAL13] completed, box [AOI14] must also be completed. Please check.

If you have an 'Increase in tax due because of adjustments to an earlier year' as a result of either:

• Farmers Averaging in Self Employment (Full)
• Farmers Averaging in Partnership (Full)

But there is no entry in the SA101 Additional Information page 'The amount of post-cessation or other business receipts.'

You will need to enter £0.01 in this box and 2006-07 in the 'Tax year income to be taxed' box of the same page.