IAS26004 BT- 26.1.10, UK FHL income and balancing charges cannot exceed £150,000 without ticking box 1.3A (traditional/cash basis)

ias26004-bt-26-1-10-uk-fhl-income-and-balancing-charges-cannot-exceed-150000-without-ticking-box-1-3a-traditional-cash-basis

IAS26004 BT- 26.1.10, UK FHL income and balancing charges cannot exceed £150,000 without ticking box 1.3A (traditional/cash basis)

21st May 2026

If you have a BT client which is a LLP/Partnership with property income and you keep getting an pop up ‘UK FHL income and balancing charges cannot exceed £150,000 without ticking box 1.3A (traditional/cash basis)’ on IRIS version 26.1.10 then read below:

The pop up details has not been updated accordingly on the removal of FHL regimes. Instead of ticking box 1.3A (which no longer appears in BT) instead complete box 1.22A. We plan to release a future update to correct the pop message to mention 1.22A and not 1.3A.

1. If you still have the error even when ticked box 1.22A – Known defect
2. If you still have the error even when ticked box 1.22A and when you enter/save Capital Allowances under the left side of BT: ‘Land and property -Tax adjustments’, you get the warning and will not save any entry – Known defect

The defects are being investigated by our Development team and will update this KB once we have further news.

Our apologies for the inconvenience.