ITS DESCRIPTION WORKAROUND (If Available)

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1 27/09/2018 ITS Pension Savings Tax Charge The Pensions savings annual allowance is incorrect when Flexible access payments are made. The Reduced MPAA allowance is not being included in the available allowances field. The available allowance field is displaying only the available allowances where the annual allowance is selected. 08/06/2018 ITS SA104F > Property Income loss and restricted Finance Costs Where using an SA104F and there is an overall loss and residential finance costs have been entered, it is not possible to generate an IRMark an error arises: UKPropertyIncome has invalid child element TaxableProfitsAfterAdjustmentandLosses. 18/05/2018 ITS When completing the CGT pages SA108 and reliefs have been claimed reducing the overall gain to 0 this value is not appearing in the XML causing a rejection for online filing purposes. We are contacting HMRC as there is interaction with Special ID23. For now, file as a paper return Increase the disposal value by 1 to leave 1 in charge. Add a white space note to explain. TBA If it is a straight forward no gain/ no loss without the deduction for reliefs the return is accepted for online filing. 02/05/2018 ITS Non-resident Trust with multiple NRCGT transactions. Where the NRCGT losses exceed the NRCGT gains upon click Save or accessing the CGT loss allocation window, the unused CGT losses are added to the loss available to be carried forward. 25/04/2018 ITS SA905 > NRCGT. When reporting the overall gain in box 5.8 HMRC requires gains subject to NRCGT on which deferment has not been claimed to be excluded. This is a change for 2017/18. 19/04/2018 ITS Trading Allowance SA103S. When using the short pages for business tax and entering a claim for the Trading Allowance (TAPAS) this is not reflected in Box 28. This fails online filing validation. This is very much an edge case. If the loss is greater than the gain, treat the loss as a NON NRCGT disposal i.e. do NOT tick NRCGT and add a white space note. This allows the loss to be correctly shown in box 5.23 Page TC4 In these circumstances treat as a Residential gain, ignoring the NRCGT section and where tax has been paid add this into the Tax Payments/Repayments screen as Other payment made towards 2017/18 balancing payment and add a white space note. Use the SA103F (full) pages or enter the details in Other Income TBA

2 28/08/2018 SA900 > Interest Distributions box 9.4 As advised by HMRC the SA950 guidance notes have been updated as follows: If you ve received an interest distribution without tax being deducted, you should include the total interest distribution in box 9.4 and enter 0 in box 9.3. The revised guidance advises If you ve received an interest distribution without tax being deducted, you should include the total interest distribution in box 9.1. HMRC has now confirmed that this will be rectified for April 2019 for the 2018/19 returns. For now, to ensure that the return processes correctly please enter an interest distributions as Bank Interest and we recommend adding a white space note to explain the entry. Please see KB /05/2018 Rental Income Box 5.2 Traditional Accounting. Where a taxpayer only has FHL in the UK, error 8507 incorrectly appears: If there is an occurrence of [PRO5-19] without [PRO18], then [PRO20.2] and the [PRO5.2] from that occurrence must either both be submitted, or both be absent. This prevents the return being submitted on line. 11/06/2018 SA900 Box T % Tax Credit The 2018 SA951 has recently been updated to reflect that additional values are now reported in this field. 27/09/2018 Exclusion 93 As part of the work undertaken in we have corrected the computation to ensure correct tax liabilities are advised to clients; however, as a result of these changes, where we have restricted the relief for Finance Costs to 0.00 for computational purposes, but under the previous HMRC computation a value incorrectly appeared, a warning message does not appear for these cases. If an IR Mark is generated, when attempting to submit the return a CAL 2 error is received. In these circumstances a paper return should be filed. HMRC has advised this will be fixed in their computation in 2018/19. As per HMRC: There is an issue with the validation which means that PRO5.2 & PRO20.2 must match even if there are no entries required for the Property income section (PRO20-PRO44). We are unable to update the 17/18 validation rules, so an entry will also be required in PRO20.2 but this will be corrected for 18/19. Workaround is to create another property (Other Property Income) with a blank address and 0 income and to tick Box Add a white space note to explain the anomaly. In an (02/07/2018) from HMRC SDS team we have been advised: We have now been advised that the SA951 on GOV.UK has been updated. HMRC plan to fix for April 2019 HMRC plan to fix for April 2019

3 08/06/2018 ITS SA106 Where there is a profit on foreign property and finance costs are being claimed, AND the profit can be covered by losses b/fwd, a tax credit is still being given. If the property is a UK Land & Property and the profit is covered by losses b/fwd the tax credit is restricted. 19/10/2018 New Exclusion 96 HMRC have provided an advanced copy of the updated exclusions. We are currently in discussions with HMRC as to whether or not Exclusion 96 is valid Enter the allowable finance costs as Other finance costs (and add a white space note) and keep a record of the disallowable finance costs on the client record to add to next year. HMRC have confirmed this is Exclusion 93 and we identify this in We will keep you updated on this 16/04/2018 ITS Pension Savings Tax Charges - The threshold income is not taking into account Pension contributions where tax has been deducted. This means that the final relief figures may be incorrect. 16/04/2018 ITS Repayment to nominee Some HMRC offices are not making repayments where the postcode for a nominee is not included. Although we are querying this with HMRC, where a postcode exists we are adding this to the XML for online filing. 16/04/2018 ITS Tax Return Bundle The start and end dates have not been updated to include 6/4/2017 and 5/4/2018. This also includes an update to the Disclosure Notes functionality as well. 16/04/2018 ITS Other Income The icons in the top right-hand corner of the screen are not displaying correctly, the icon for Complete is missing and the other icons have been moved 1 space to the left 15/05/2018 ITS Tax Return Other Information Previous Year. When accessing the Tax return other information screen and clicking Previous Year from the ribbon an error message appeared. 15/05/2018 ITS HMRC Agent Portal - A number of clients have contacted us advising that when using the HMRC Agent Portal ribbon option they were unable to use the silent log on. Although this was not as a result of changes by either Wolters Kluwer or HMRC we were able to tie this down to a timing issue when rendering the page.

4 16/05/2018 ITS SA101 Additional Information Box 21 - The number of available lines for text in box 21 has been reduced from 5 to 4. Where the number of lines exceeded this, line 5 was missing and the continuation page started with line 6. All lines are included in the XML for submission to HMRC. 15/06/2018 ITS Pension Savings Tax Charge - Threshold Income CCH Personal Tax is deducting Personal Allowances when calculating Threshold Income. These should be ignored. 12/06/2018 ITS HS302 When viewing the HS302 page 4 is not displayed. When filing online Page 4 is not included in the PDF created to accompany the return 06/06/2018 ITS SA900 > Discretionary Trust > R185 For a discretionary trust where only discretionary payments are made and the R185 is viewed and there are No entries i.e. it is blank (NULL values) when viewing the R185 on screen when going to page 3 the Object not sent to an instance of an object error message appears. 23/08/2018 ITS SA800 > Land & Property Schedules Where a partnership has Land & Property income from multiple entries and also has restricted finance costs it is not possible to view the schedules, an error message appears. 17/08/2018 ITS DTA In some instances, where the DTA credentials have been authorised this is not being retained, resetting to Not authorised and forcing a re-authorisation. 16/07/2018 ITS SA900 > Other Income The schedule for other income is not being produced for the 2018 tax return. Earlier years forms are not affected. available. Go to the Beneficiaries screen and for each discretionary only beneficiary click on the R185 tab and tick the override R185 box. This then adds 0's to the fields in the grid but they are NOT printed on the actual form. If possible combine the entries into a single record and the schedule then appears. Hotfix Hotfix Hotfix

5 27/06/2018 ITS SA100 > Exclusions Where a case has entries for Life Insurance Gains, in some scenarios it will fall under the provisions of both Exclusion 80 and 81; when trying to open the case an error message similar to the following arises: Column 'TaxReturnId, OriginatorId, InstanceUUID, ExceptionType' is constrained to be unique. Value '775, -100, , 65644' is already present. See KB10110 for further details