validation error in element Foreign Companies

Article ID

ias-10667

Article Name

validation error in element Foreign Companies

Created Date

5th September 2012

Product

IRIS Personal Tax

Problem

The following validation error has occurred when generating the clients Electronic Tax Return: The element 'ForeignCompanies' in namespace 'https://www.govtalk.gov.uk/taxation/SA/SA100/07-08/1' has invalid child element 'IncomeSource' in namespace 'https://www.govtalk.gov.uk/taxation/SA/SA100/07-08/1'. List of possible elements expected: 'Totals' in namespace 'https://www.govtalk.gov.uk/taxation/SA/SA100/07-08/1'.

Resolution

This is an HMRC restriction and therefore applies to all years. This situation has occurred because the client has foreign dividends from more than twenty different countries, this is due to a limitation on the HMRC site. The clients Tax Return cannot be submitted online if there are more than 20 foreign dividends. Users are required to submit the Tax Return by post with a covering letter and a copy of the rejection notice. HMRC has issued further guidance regarding the filing of paper returns after 31 October which can be found at https://www.hmrc.gov.uk/carter/sa-agentupdate1.htm. Included with the guidance is a standard form for agents to send in with paper returns when appealing late filing penalties. Even if such an appeal is unsuccessful the penalty will be reduced to zero if the correct amount of tax has been paid on time under the HMRC penalty capping provisions.