Fixes for some exclusions ready by 23 October

HMRC expects to have fixes in place by 23 October to solve some of the self-assessment filing issues. These are set out in its working with tax agents blog.

The in-year fix date for the 2016-17 calculator is due to be in place by 23 October and will correct exclusions 48 to 56 and 58 to 59 which HMRC believes will cover most cases.

HMRC is endorsing a workaround for exclusion 60 on no overall capital gains or losses. If this is followed no additional tax will be due because this figure will be regarded as zero in the tax calculation. It has also updated its self-assessment online service to allow this workaround to be used.

Some exclusions will remain – see ‘Self-assessment individual exclusions for online filing – 2016-17’. This includes further information for filing paper returns and claiming reasonable excuse.

HMRC states it will...