Self-assessment filing issues

There are ongoing problems with the SA tax calculator

The instances where the SA tax calculator is still not working continue. HMRC is working to resolve these but the exclusion list is still being updated. This is to reflect fixes made, new issues resulting from those fixes and updated guidance. The latest version has been updated for changes to exclusions 87 and 90.

Exclusion 87 for pension lump sums relates to how an individual’s lump sum state pension payments are taxed relative to the way they have made their personal pension payments.

The SA tax calculator is correctly extending the basic rate band for 2017-18 but the ‘income’ for the pension lump sum should be determined without reference to the starting rate for savings, the savings nil rate (personal savings allowance) and dividend nil rate (dividend allowance).

Exclusion 90 criteria have been updated to ensure that HMRC identifies customers affected but does not identify those who are not.

Exclusions 70, 79, 80 and 81 will be fixed for customers filing their 2018-19 returns.

View the latest version of the exclusions