Special Cases and Exclusions
As part of filing online, your clients' returns are validated by HMRC servers. There are some instances where the HMRC server will incorrectly report a data validation error against a submitted return.
To limit the number of returns that get falsely rejected, HMRC prepare a list of Special Cases and Exclusions and make this list available to software developers like Sage. We then take this information and incorporate a series of checks in the software. Before you can file online using Sage Taxation, your clients' returns must pass our software's own validations. These validations will flag whether your client's return falls into the Special Case or Exclusions category.
- Special Cases - In most cases there will be a way to workaround the validation problem and successfully file online. This topic will help you find these workarounds.
- Exclusions - There are situations where filing online is not possible. If your client's return falls into the Exclusions category, it will need to be filed on paper.
Choose the relevant tax year:
| Special Case ID | Title | Issue | Workaround |
|---|---|---|---|
| 2 | Multiple trades |
Only the Main Partnership tax return can be submitted. This should be for the trade with the largest turnover. Paper schedules, including the corresponding Partnership and Paper Statements for the other trade(s) should be submitted as an attachment. See Use trading pages for more information. |
This return includes more than one trade or more than one accounting period. To file online for multiple trades, complete the Main Return for the one with the largest turnover. To file online where there is more than one accounting period, complete the Main Return for the latest period in the tax year. You will need to submit additional pages as attachments. |
| 3 | Multiple accounting periods |
The Main Partnership tax return should be completed with details for the latest accounting period. However, only one set of Partnership Trading Pages should be completed. Details of additional accounting periods should be submitted as an attachment. See Use trading pages for more information. |
This return includes more than one trade or more than one accounting period. To file online for multiple trades, complete the Main Return for the one with the largest turnover. To file online where there is more than one accounting period, complete the Main Return for the latest period in the tax year. You will need to submit additional pages as attachments. |
| 5 | Box 3.98 | HMRC does not allow online filing of returns with tax deducted from trading income (excluding deductions made by contractors on account of tax) in box 3.98. | Workaround: Leave box 3.98 blank and include tax deducted from trading income in box 3.97. Enter details in Additional information box 3.116 on page 3. |
| 7 | Box 7.9A (page 8) | The Return Guidance says that entries may be made in these boxes, rather than completing the Partnership Savings, Investments and Other Income pages (Schedule 7) in certain circumstances. However these boxes cannot be transmitted by Internet. |
You should include this income in box 7.3 on the Savings, Investments and Other Income pages which can be added by choosing Return > Add schedule from the toolbar. |
| 8 | SA800 (pages 2 and 4), SA801, SA802, SA803, SA804 | Non-trading partnerships. Question 3 (indicating that the partnership business did include a trade or profession). Please follow the workaround | This return does not include a trade or profession. To file online, complete box 3.1, enter 'No Trade' in box 3.2, 06/04/23 in box 3.4, 05/04/24 in box 3.5 (or accounting period dates for a CT partnership), and zero in box 3.29. |
| Excluded Cases | Title | Issue | Workaround |
|---|---|---|---|
| 1 | Early submission of Return | Where it is considered necessary to file a return before the end of the tax year (e.g. before 6 April 2016 for a 2015/16 return). | A return cannot be filed online before the end of the relevant tax year. You must submit a paper return instead. |
| 5 | Mixed partnerships | Where a partnership is mixed (i.e. has individual members and either corporate or non-resident members too) 2 sets of computations are required. |
Complete the return using the rules for the main members, e.g. income tax for individual members. Complete additional pages using the rules for the other members, e.g. corporate or non-resident, including box 4 or 5 on page 6 of the return. Send additional pages as an attachment to the return. See Use trading pages for more information. |
| 6 | On Line amendments | Return amendments can be submitted up to 12 months after the statutory filing date. Where a return has been issued late and legitimately filed after the 31st January the customer should have a further 12 month period to submit an amendment. However the system only allows online amendments to be submitted within 12 months of the online filing date of 31st January. All amendments received before midnight on the 31st January will be accepted. | Amendments made more than 12 months after the online filing date should be submitted on paper. |
| 7 | Total disallowable expenses exceed total expenses | Where the total disallowable expenses (box 3.66) exceed the total expenses claimed (the sum of boxes 3.46 to 3.48 plus box 3.64) as a result of negative values in any of boxes 3.46 to 3.48 and 3.51 to 3.63, validation on box 3.66 will prevent online filing. | A return with total disallowable expenses (box 3.66) exceeding the total expenses (boxes 3.46 to 3.48 and 3.64) cannot be filed online. You must submit a paper return instead. |
| 11 | Limited Liability Partnerships | Where a LLP Partnership has only 1 Partner for the year (other partners left during previous tax years), and the Partnership carries on in business the LLP Partnership should complete a Partnership Return and Statement giving details for the remaining member. Having only 1 Partner will prevent online filing. | In these circumstances a paper return should be filed. |
| Special Case ID | Title | Issue | Workaround |
|---|---|---|---|
| 2 | Multiple trades |
Only the Main Partnership tax return can be submitted. This should be for the trade with the largest turnover. Paper schedules, including the corresponding Partnership and Paper Statements for the other trade(s) should be submitted as an attachment. See Use trading pages for more information. |
This return includes more than one trade or more than one accounting period. To file online for multiple trades, complete the Main Return for the one with the largest turnover. To file online where there is more than one accounting period, complete the Main Return for the latest period in the tax year. You will need to submit additional pages as attachments. |
| 3 | Multiple accounting periods |
The Main Partnership tax return should be completed with details for the latest accounting period. However, only one set of Partnership Trading Pages should be completed. Details of additional accounting periods should be submitted as an attachment. See Use trading pages for more information. |
This return includes more than one trade or more than one accounting period. To file online for multiple trades, complete the Main Return for the one with the largest turnover. To file online where there is more than one accounting period, complete the Main Return for the latest period in the tax year. You will need to submit additional pages as attachments. |
| 7 | Box 7.9A (page 8) | The Return Guidance says that entries may be made in these boxes, rather than completing the Partnership Savings, Investments and Other Income pages (Schedule 7) in certain circumstances. However these boxes cannot be transmitted by Internet. |
You should include this income in box 7.3 on the Savings, Investments and Other Income pages which can be added by choosing Return > Add schedule from the toolbar. |
| 8 | SA801, 802, 803 & 804 pages | Where a partnership does not have a trade or profession but other income sources, validation will prevent online filing. |
This return does not include a trade or profession. To file online, complete box 3.1, enter 'No Trade' in box 3.2, the tax year start date (dd/mm/yy) in box 3.4, (dd/mm/yy) in box 3.5 (or accounting period dates for a CT partnership), and zero in boxes 3.29 and 3.73. |
| Excluded Cases | Title | Issue | Workaround |
|---|---|---|---|
| 1 | Early submission of Return | Where it is considered necessary to file a return before the end of the tax year (e.g. before 6 April 2016 for a 2015/16 return). | A return cannot be filed online before the end of the relevant tax year. You must submit a paper return instead. |
| 5 | Mixed partnerships | Where a partnership is mixed (i.e. has individual members and either corporate or non-resident members too) 2 sets of computations are required. |
Complete the return using the rules for the main members, e.g. income tax for individual members. Complete additional pages using the rules for the other members, e.g. corporate or non-resident, including box 4 or 5 on page 6 of the return. Send additional pages as an attachment to the return. See Use trading pages for more information. |
| 6 | On Line amendments | Return amendments can be submitted up to 12 months after the statutory filing date. Where a return has been issued late and legitimately filed after the 31st January the customer should have a further 12 month period to submit an amendment. However the system only allows online amendments to be submitted within 12 months of the online filing date of 31st January. All amendments received before midnight on the 31st January will be accepted. | Amendments made more than 12 months after the online filing date should be submitted on paper. |
| 7 | Total disallowable expenses (box 3.66) exceed total expenses | Where the total disallowable expenses (box 3.66) exceed the total expenses claimed (the sum of boxes 3.46 to 3.48 plus box 3.64) as a result of negative values in any of boxes 3.46 to 3.48 and 3.51 to 3.63, validation on box 3.66 will prevent online filing. | A return with total disallowable expenses (box 3.66) exceeding the total expenses (boxes 3.46 to 3.48 and 3.64) cannot be filed online. You must submit a paper return instead. |
| 9 | Particulars to be supplied by a ‘CT Partnership’if the turnover is between 70k and 15m | Please follow the workaround. | In the case of a ‘CT Partnership’ the same particulars, accounts and tax computations should be supplied and the same pages and boxes completed as for a Partnership. |
| 11 | Limited Liability Partnerships | Where a LLP Partnership has only 1 Partner for the year (other partners left during previous tax years), and the Partnership carries on in business the LLP Partnership should complete a Partnership Return and Statement giving details for the remaining member. Having only 1 Partner will prevent online filing. | In these circumstances a paper return should be filed. |