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Personal Tax: Error code 3001 6492 or 6594

Article ID
personal-tax-error-code-3001-6492-or-6594
Article Name
Personal Tax: Error code 3001 6492 or 6594
Created Date
13th July 2021
Product
Problem
For IRIS Personal Tax users. This error occurs because the liability calculated by IRIS is different from that generated by the HMRC system. Please ensure you are on the latest IRIS version, regenerate the return and if you get the same error then check these entries for the client:
Resolution

Employment

Question Solution
Does the client have expenses which are in excess of the income they have receivedEmployment / Expenses:  Users are required to either move the expense claims to an employer which has sufficient income to cover these amounts or if no other employment income has arisen in the year the expenses cannot be claimed and must be removed from the data entry screen.  
Has the client claimed any Class 1 earnings from P60 (earnings from PT to UEL)Employment / Earnings – open the company: where clients claiming NIC1 will trigger a 6492/6594 even when its permitted. You can either remove the class 1 and add it under notes SA100 to ask HMRC to add the NIC1 back in when they receive it OR submit it by post

Trade, Profession or Vocation

QuestionSolution
Are the losses from the business which are being offset against other income in the year higher than the actual loss which arose within yearTPV/ STP – open the relevant period: Users are required to limit the amount of business loss being offset against other income to the amount of loss which actually arose within the tax year.  
Information has been entered into the other income overlap section for a partnership and this is appearing as a deduction on the tax computation  TPV/ STP – open the relevant period: Users are required to remove the information from the other income overlap fields within the trade profession or vocation section.  
The business has made a loss and the loss to offset against capital gains option has been completed  TPV/ STP – open the relevant period: Users are required to offset the loss against other income first then any remaining loss can be offset against capital gains.    

Foreign

QuestionSolution
Is the clients only source of foreign income dividends which total less than £300 and/or interest which total less than £2000 and they have had UK/Special withholding tax deducted from themForeign / Dividends and Interest: Users are required to override the system to force this income to appear on the foreign supplementary pages.  This is done by clicking foreign, select additional information and then enable the option to ‘force foreign dividends of £300 or less onto the foreign pages’ and/or ‘force foreign interest of £2000 or less onto the foreign pages’

Trust, settlements and estates

QuestionSolution
Have income from a trusts, settlement or an estate but the tax deducted at source has been overridden when this data was enteredTrusts: Users are required to contact HMRC who can provide details of an alternative section of the Tax Return to enter the income in. OR Allow PT to auto calc the tax and you add a note to HMRC to ask them to adjust it manually when they receive the return.

Interest     

QuestionSolution
Has the tax deducted from the bank interest been overridden – do you get a warning: “Tax on UK interest does not equal 20% of the gross amount, submitting this return online may result in a rejection. Do you wish to proceed?”If the tax deducted from the clients bank interest is not exactly what has been calculated in the software, users are required to enter the interest income as follows: 1. Click Interest then select Government Security. Enter the income and the tax deducted at source, click OK then click no to overwrite the tax deducted. Note income entered here will appear in boxes 1-3 on page Ai1.

Dividends and Capital Gains

QuestionSolution
Do they have any Capital gain property disposals – and have claimed the Residential propertyDividends/Capital assets/ assets, open the asset, Property mag glass and untick residential property. It should not change the tax calculation, If it makes a change then re-tick it and then read the next check below.
Do they have any Capital gain property disposals – and have claimed the Residential property AND Entrepreneurs Relief (on the disposal screen)HMRC states “Any details of gains or losses on disposals for which Entrepreneurs’ Relief is claimed in Box 50, must also be included in the “Other property, assets and gains” section on page CG1″ (that is Boxes 14-22) Therefore all the properties where Entrepreneurs’ Relief has been claimed should not be ticked as Residential Properties. It will not change the tax calc.
Do they have any Capital gain property disposals – and have claimed the ‘Liable to Non resident CGT’If the client is a non resident then open the resident questionnaire and tick ‘Non resident’.   However if the client is a UK resident then untick ‘Liable to Non resident CGT’

Other Income

QuestionSolution
Does the client have income from a chargeable event gain where additional tax has been paid by the trusteesOther income: Users are required to upgrade to the latest version of IRIS via the IRIS website. 

National Insurance Class 2

QuestionSolution
TPV/ NIC adjustment – has the client ticked override and voluntary payments and entered a NIC2 figure  Where clients claiming voluntary NIC2 will trigger a 6492/6594 even when its permitted. You can either untick the override + voluntary and add it under notes SA100 to ask HMRC to add the NIC2 back in when they receive it OR submit it by post
Do you get an exception where its quoting a different NIC2 calculation to the one in PT eg for 2020 it provides £159TPV/ NIC adjustment- edit the NIC2 calc to the HMRC value and only tick override- regenerate and submit.

Also note we have several cases where HMRC have blocked the return even when all the figures in PT are correct. If you are confident your tax calculation is correct then some accountants have submitted by post the return to HMRC.

If you need to submit by post when its closer to January deadline and past the paper submission deadline – attach this form https://www.gov.uk/government/publications/self-assessment-reasonable-excuse-for-not-filing-return-online

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