abc self assessment

SA100 Exclusions

For the SA100 (Individual) Self Assessment tax return, HMRC publish a list of scenarios where they have identified that the calculation used by electronic submission does not correctly implement the relevant tax legislation, resulting in a calculated tax liability that is either an underpayment or an overpayment.

These scenarios are referred to as exclusions, and HMRC state that a tax return which meets any of these scenarios should be submited on paper. The deadline for paper returns is October 31, but HMRC extend the deadline to January 31 for those affected by an exclusion.

If our ABC SA100 software identifies that an exclusion applies, a validation error is displayed which includes the ID of the relevant exclusion in the HMRC document for you to use in correspondence with HMRC.

If you encounter an exclusion, you will not be able to file your tax return online. Contact us with details and we will refund your purchase.