P11D/Business: Error 3001 7974 Date first available must be before OR After- start or current tax year

ias-10917

P11D/Business: Error 3001 7974 Date first available must be before OR After- start or current tax year

24th April 2013

Clients have advised that they are getting Error 7974 when they are trying to submit P11d's with P46 car forms for 2015 and the message that they are getting is as follows:- The date entered must be after the start of the current tax year

There are TWO different versions of 3001 7974- START and AFTER

3001 7974 ‘Date first available must be before the start of the tax year’ – This is not an IRIS issue but is happening for the following HMRC reason when submitting P11d with P46 car forms. HMRC: If the car relinquished date or the car acquisition date is before 5th April 2016 then it is not within the current year. Only cars relinquished or acquired with the date of after 6th April 2016 can be attached. The HMRC are aware that the information on their web site is misleading but unfortunately they have advised that the current tax year is from 6th April 2016 and therefore the P46 car forms should have been lodged with them before 5th April 2016.
To Fix: When generating the P11D you will need to remove the tick from the box that says ‘P46 car forms attached‘. Regenerate the P11d and they will then be accepted. If you wish to send in the P46 car forms then you will need to send them via post and we would suggest that you download the ‘unable to file form’ from the hmrc web site and fill in the relevant information and attach the form to the P46 car forms.

2025 onwards on P46(car) if 3001 7974 ‘Date first available must be after start of current tax year’ -HMRC rules: https://www.gov.uk/tell-hmrc-company-car – it may require submission before/after a certain date