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HMRC error messages · Income Tax

RULE_BUSINESS_INCOME_PERIOD_RESTRICTION

HMRC holds this client (or this business) as an annual filer for the year, so it only accepts one update covering the whole tax year.

HMRC's message · HTTP 400
For customers with ITSA status 'Annual' or a latent business income source, submission period has to be 6 April to 5 April

When it appears

Sending a self-employment update for a client HMRC does not treat as quarterly.

What to check

  • The client's Making Tax Digital status for the year in HMRC's records.
  • Whether the business is a new or dormant income source HMRC has marked as latent.

How to fix it

Send one update for 6 April to 5 April, or, if the client should be quarterly, resolve their status with HMRC first.

Making Tax Digital in Accountin

Accountin will send VAT returns and income tax updates to HMRC once HMRC grants it live access. It then shows HMRC's code and message next to a plain explanation, and keeps HMRC's reply against every submission.

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