Online filing – use of HMRC suggested ‘workarounds’

HM Revenue and Customs (HMRC) have clarified the position regarding the use of ‘workarounds’ which were mentioned in the Agent Online Filing Update. The Online Filing Update is available at http://www.hmrc.gov.uk/carter/sa-agentupdate1.htm

In addition to the online guidance, HMRC have confirmed:

• If an agent uses an HMRC sanctioned workaround to ‘force’ the online submission of a return no compliance action will be taken for an "incorrect return" created by applying the workaround (for example where the net income needs to be entered in a gross income box with an explanatory note in the white space).
  
• However, if the agent feels unable to apply the workaround HMRC will accept a paper return with a reasonable excuse claim.
  

Technical Department
020 7235 9381