Frequently Asked Questions

FAQ's » HMRC SA100 Self Assessment Specials and Exclusions List

HMRC SA100 Self Assessment Specials and Exclusions List.

It is known that there are certain instances where the HMRC server will incorrectly report a validation error when you are submitting your tax returns online. This may happen even though the data has been entered correctly and our software is submitting what you have entered. The most likely cause of this is incorrect data validation being applied in the HMRC server.

HM Revenue & Customs regularly publish a list of circumstances in which the HMRC servers are likely to report validation errors when you submit your SA100 Individuals Self Assessment Returns even though your tax returns may be correct.

Please note, these issues are caused by HMRC server validations and are not within Andica Software.

Special Cases for online filing of SA100:

Special Cases list represents issues that have been identified and HMRC have recommended workaround in the event returns are rejected. This document is primarily intended for software developers to allow us to accommodate the issues outlined into our software and wherever possible, we may have taken care of these workarounds within the software. However, there may be instances where it has not been possible for us to include these special cases. In some situations you will get a rejection but by following the recommended workaround you will be able to file online. Please note this list is subject to change and therefore it is advisable that you check regularly for updates to this document.

Special Cases for tax year 2019-20

Special Cases for tax year 2018-19

Special Cases for tax year 2017-18

Special Cases for tax year 2016-17

Exclusion Cases for online filing of SA100:

Exclusions list represents issues that have been identified but HMRC have not been able to resolve or provide a workaround for some of these issues.

Exclusion Cases for tax year 2019-20

Exclusion Cases for tax year 2018-19

Exclusion Cases for tax year 2017-18

Exclusion Cases for tax year 2016-17

We believe items listed within this list are rare instances and recommend that you ask yourself the following questions:

  1. Do you need to complete the supplementary form listed under the 'Schedule' column
  2. Does the 'Issue' occur in your particular circumstances.

If the above applies to you, if available, review the workaround to see if that resolves the submission issue.

Penalties and Reasonable Excuse.

“HMRC has said that tax returns filed on paper after 31 October will normally trigger a penalty (a maximum of £100 for individuals). HMRC added that they may accept an appeal and remove the penalty for the late submission of a return where a reasonable excuse exists. Please refer to HMRC web page on http://www.hmrc.gov.uk/online/excuse-missed-deadline.htm and contact them directly for advice.”

Where customers advise the HMRC that one or more of the reasons shown on the Exclusions List prevented them from filing their SA return online they will accept an appeal against a penalty for the late submission of a paper return on the basis that they had a reasonable excuse. Customers will need to submit a written 'claim for reasonable excuse' form.

Tax return reports printed from Andica Software are for customer records only and should not be sent to HMRC.


Disclaimer: We cannot advise on how you should complete your tax returns or how the taxes are calculated. Information provided here is given without any obligations and we will not accept any claims or liabilities for any damages as a result of you relying on the information given here, if in doubt you must consult the HMRC Online Services Helpdesk on 0300 200 3600 or a professional tax advisor.

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