Corporation Tax Online Service Validation Rules

Corporation Tax Online Service Validation Rules

Index EnvelopeVersion... 4 Class... 4 GatewayTest... 4 GatewayTimestamp... 4 SenderID... 4 Method... 4 Role... 5 Value... 5 Key/@Type... 5 Organisation... 5 URI... 5 Product... 5 Version... 5 IRenvelope/@xmlns... 6 Key/@Type... 6 Period End... 6 Manifest... 6 IRmark... 7 Sender... 7 1604: Attachment file type support... 7 1605: Incorrect file format... 7 1606: ixbrl Cross Document Validation -... 8 1607: ixbrl Cross Document Validation - Computations... 8 1608: UTR not found on Known Facts... 8 1610: Amendment AP dates... 8 1611: Amendment without an original... 9 1612: Amendment made outside of amendment window... 9 1614: Maximum file size including attachments exceeded... 9 3300: Maximum number of amendments exceeded... 9 3303: Malformed xml... 9 3304: Original return already received... 9 3312: Missing mandatory element... 10 3314: Inconsistent duplicate fact value... 10 3315: Generic dimension member with no Name or Description items... 10 3316: Context entity identifier value does not match CRN... 10 3317: Unsupported taxonomy... 11 3318: Out of date taxonomy -... 11 3319: Javascript in ixbrl... 11 3320: Out of date taxonomy - Computations... 11 5001: Invalid version of the CT600 schema... 12 Version 1.12 2

5016: One or more attachments have a virus.... 12 7752: The CRN on the submission does not match the CRN for this Unique Taxpayer Reference... 12 7782: The accounts start and/or end dates are not appropriate to this Accounting Period... 12 9043: One or more attachments have a virus.... 12 4000-4999: Schema Errors... 13 5004-5005, 9100 9999: Business Rules Errors... 13 0: ixbrl/xbrl Errors... 13 Version 1.12 3

Introduction This document attempts to bring together all the validations currently active in the CT service. There maybe other documents that go into further detail about specific validations, however, at the very least they will be linked to from this document. The idea is that if the validation is not in, or linked to from this document; it is not in the online service. EnvelopeVersion /GovTalkMessage/EnvelopeVersion Must be set to 2.0 Class /GovTalkMessage/Header/MessageDetails/Class The class used by the Gateway to determine the content of the submission. Use the appropriate <Class> for Corporation Tax as shown below: Must be set to HMRC-CT-CT600 for all submissions other than Test in Live. Must be set to HMRC-CT-CT600-TIL for Test in Live submissions. GatewayTest /GovTalkMessage/Header/MessageDetails/GatewayTest Should be absent or set to 0 for submissions to the live Gateway. Should be absent or set to 1 for submissions to VSIPS. This applies for all messages to the Gateway including submit_poll and delete_request. GatewayTimestamp /GovTalkMessage/Header/MessageDetails/GatewayTimestamp If present in the submit_request message the element should be sent empty. HMRC recommend that this be absent in the submit_request xml. SenderID /GovTalkMessage/Header/SenderDetails/IDAuthentication/SenderID SenderID supplied by SDS team for VSIPS testing. Live submissions must contain a genuine SenderID (also known as User ID). Method GovTalkMessage/Header/SenderDetails/IDAuthentication/ Authentication/Method Must be set to clear or MD5. Version 1.12 4

Role /GovTalkMessage/Header/SenderDetails/IDAuthentication/Authentication/Role Role for the authentication. If present should contain principal. example principal Value /GovTalkMessage/Header/SenderDetails/IDAuthentication/Authentication/Value Value supplied by SDS team for VSIPS testing. Live submissions must contain a genuine Value (also known as password). element/attribute: Key/@Type /GovTalkMessage/GovTalkDetails/Keys/Key/@Type Must be in the format: <Keys> <Key Type= UTR >NNNNNNNNNN</Key> </Keys> Value supplied by SDS team for VSIPS testing. Live submissions must contain a genuine UTR. The UTR in GovTalkDetails must match the UTR in the IRheader. Organisation /GovTalkMessage/GovTalkDetails/TargetDetails/Organisation The organisation or department to which the submission is being sent. If present should be set to HMRC. example HMRC URI /GovTalkMessage/GovTalkDetails/ChannelRouting/Channel/URI Should contain the 4-digit vendor ID supplied by SDST example 0123 Product /GovTalkMessage/GovTalkDetails/ChannelRouting/Channel/Product Should contain the name of the software product being used for submission. example My CT Software Version /GovTalkMessage/GovTalkDetails/ChannelRouting/Channel/Version Should show the version number of the software product being used for submission. example 1.0 Version 1.12 5

Timestamp /GovTalkMessage/GovTalkDetails/ChannelRouting/Timestamp If present should include an xml datetime. This can be used for testing purposes only to effectively overwrite the TPVS/LTS system clock and allow the testing of future APs. example 2015-05-01T12:00:00 element/attribute: IRenvelope/@xmlns /IRenvelope/@xmlns This is the CT specific namespace. example http://www.govtalk.gov.uk/taxation/ct/3 Note that the relevant namespace for the version of the artefacts is required within this element. You can ascertain the namespace from the RIM artefacts specification document. element/attribute: Key/@Type /IRheader/Keys/Key/@Type Must be in the format: element/attribute: <Keys> <Key Type= UTR >NNNNNNNNNN</Key> </Keys> Value supplied by SDS team for VSIPS testing. Live submissions must contain a genuine UTR. The UTR in GovTalkDetails must match the UTR in the IRheader. Period End GovTalkMessage/Body/IRenvelope/IRheader/PeriodEnd The period end in the format ccyy-mm-dd. Data not used for CT submissions but element must contain a schema valid date. element/attribute: Manifest /IRheader/Manifest Not required for CT submissions. Version 1.12 6

element/attribute: IRmark /IRheader/IRmark/@Type Must contain @Type= generic ; Must contain a valid IRmark. The IRmark for CT is mandatory. For information on how to calculate an IRmark please see the IRmark technical pack: http://www.hmrc.gov.uk/softwaredevelopers/hmrcmark/index.htm error code: 2021 IRmark calculated by HMRC does not match the one supplied by the submitter. The supplied IRmark is incorrect. Error returned in TPVS and Live error code: 2022 IRmark missing from return. IRmark not found. element/attribute: Sender /IRheader/Sender Must include Individual, Company, Agent, Bureau, Partnership, Trust, Employer, Government, Acting in Capacity or Other to identify the type of submitter. 1604: Attachment file type support error code 1604 /CompanyTaxReturn/AttachedFiles For returns relating to APs ending on or after 1st April 2010 and submitted on or after 1st April 2011 only certain attachment types will accepted: ixbrl and PDF (Where are attached as.pdf format, then the CT600 reason for no accounts must be present and read PDF accounts attached with explanation Computations ixbrl only Other - non comps and accounts PDF files Error returned in We are unable to accept the attachment with the file name <attachment file name> as it is not a recognised type. Please delete the attachment and replace with an acceptable file type. TPVS, TIL and Live 1605: Incorrect file format error code 1605 /CompanyTaxReturn/AttachedFiles The content of each file shall be appropriate to the file type specified for the attachment e.g. do not allow a word document that has been renamed as a PDF file. The attachment with the file name <attachment file name> is in an invalid format. Version 1.12 7

1606: ixbrl Cross Document Validation - error code 1606 The following element content values must match: CT600 UK GAAP <RegistrationNumber> <UKCompaniesHouseRegisteredNumber> Error returned in The UKCompaniesHouseRegisteredNumber in the accounts must match the RegistrationNumber in the CT600 TPVS, TIL and Live 1607: ixbrl Cross Document Validation - Computations error code 1607 Computations The following element content values must match: CT600 <Reference> Computations pre 2013 <DescriptorTaxReference> Computations 2013+ <TaxReference> And CT600 <PeriodCovered> <To> </PeriodCovered> Computations pre 2013 <DescriptorEndOfPeriodForWhichReturnRequired> Computations 2013+ <EndOfPeriodCoveredByReturn> Error returned in The UTR on the Computation must match the UTR on the CT600 AND the 'date for the end of the period' in the Computation must match the 'Period covered to' date in the CT600 TPVS, TIL and Live 1608: UTR not found on Known Facts error code 1608 Not Specified The system must check that the UTR in the submission is valid and exists in the system. If it doesn t, the submission fails. Unable to lookup taxpayer details. 1610: Amendment AP dates error code 1610 /CompanyTaxReturn/CompanyInformation/PeriodCovered If the submission is an amended return, the return period start and end dates on the return must match those on held on the system. The accounting period for this amended return does not match the records currently held for the company Version 1.12 8

1611: Amendment without an original error code 1611 /CompanyTaxReturn@ReturnType If the submission is an amended return, there must be an existing successfully processed return for the same UTR and accounting period. No original Return yet recorded, please contact the Helpdesk. 1612: Amendment made outside of amendment window error code 1612 /CompanyTaxReturn@ReturnType An amended return must be received within 12 months of the AP filing due date, unless it relates to an AP which is under enquiry. Cannot file an amendment after the allowable due date. 1614: Maximum file size including attachments exceeded error code 1614 Not specified The maximum size of the message including all attachments must not exceed 25MB. The file size exceeds the maximum total size of 25MB. Please reduce the size of the attachment(s) or delete one or more before resubmitting your tax return. 3300: Maximum number of amendments exceeded error code 3300 /CompanyTaxReturn@ReturnType Maximum number of electronic amendments accepted for a specific taxpayer for a specific accounting period is 12. You have exceeded the maximum number of amended returns that may be submitted online for the year of assessment associated with your tax return (currently set to 12). 3303: Malformed xml error code 3303 or Computations The ixbrl document is invalid so the parser is unable to extract the XBRL. One of the Inline XBRL documents contains malformed xml. Please check the attachment and resubmit. 3304: Original return already received error code 3304 N/A Original return already received for this period. You cannot send a second return for same the period, if you are trying to send an amendment it must be flagged as one. Original return already received for this period. Version 1.12 9

3312: Missing mandatory element error code 3312 Mandatory element is missing Please refer to the document Joint Filing Common Validation Checks for specific details e.g. Company Reference Number (ukbus:ukcompanieshouseregisterednumber) is missing. 3313: Unacceptable period start date error code 3313 The Period Start Date MUST be 6 April 2008 or later - Please refer to the document Joint Filing Common Validation Checks Period Start Date (uk-bus:startdateforperiodcoveredbyreport) must be 6 April 2008 or later 3314: Inconsistent duplicate fact value error code 3314 Computations or Inconsistent duplicate fact values (taking into account declared precisions for numeric facts) are not allowed - Please refer to the document Joint Filing Common Validation Checks Inconsistent duplicate fact values (<primary-item-name>) 3315: Generic dimension member with no Name or Description items error code 3315 A Name or Description item MUST exist for each generic dimension member used - Please refer to the document Joint Filing Common Validation Checks Generic dimension member (<member-name>) has no associated name or item 3316: Context entity identifier value does not match CRN error code 3316 For every context entity where the identifier scheme is http://www.companieshouse.gov.uk, then its value must match the Company Reference Number - Please refer to the document Joint Filing Common Validation Checks E.g. Context entity identifier (<value>) does not match Company Reference Number (uk-bus:ukcompanieshouseregisterednumber) Version 1.12 10

3317: Unsupported taxonomy error code 3317 Only the taxonomies listed in the Schema Reference Mapping Document are accepted. If you are trying to use one of the recognised UK Taxonomies (UK GAAP or UK IFRS) there appears to be an error in the Taxonomy reference - please contact your software supplier. If you are trying to use any other taxonomy it may be that it is not supported by HMRC's systems, please contact Online Services Helpdesk on 0845 60 55 999. 3318: Out of date taxonomy - error code 3318 If the Taxonomy's "effective start date" is present, the Period of end date must be equal to or greater than the taxonomy s "effective start date" Error returned in If the Taxonomy's "effective end date" is present, the Period of end date must be equal to or less than the taxonomy s "effective end date" The period to which this Return s applies does not coincide with the effective from/to dates of the referenced Taxonomy. Please correct and re-submit. TPVS, TIL and Live 3319: Javascript in ixbrl error code 3319 ixbrl The ixbrl document contains script, interactive forms or executable code which is not permitted. Embedded script or executable code is not permitted in Inline XBRL documents submitted to HMRC. Please remove and re-submit. 3320: Out of date taxonomy - Computations error code 3320 Computations If the Computations Taxonomy's "effective start date" is present, the Computations Period of end date must be equal to or greater than the Computations taxonomy s "effective start date" If the Computations Taxonomy's "effective end date" is present, the Computations Period of end date must be equal to or less than the Computations taxonomy s "effective end date" Error returned in NB: Returns with an AP ending after 01/04/2014 must use the 2013 computation taxonomy. The period to which this Return s Computations applies does not coincide with the effective from/to dates of the referenced Computations Taxonomy. Please correct and re-submit. TPVS, TIL and Live Version 1.12 11

5001: Invalid version of the CT600 schema error code 5001 /IRenvelope Only versions 3 or 5 of the CT600 schema accepted. Your submission contains an unrecognised namespace. 5016: One or more attachments have a virus. error code 5016 /CompanyTaxReturn/AttachedFiles The attachment with file name <Filename> contains a virus. Your submission has not been accepted. The attachment with file name <Filename> contains a virus. Please check. 7752: The CRN on the submission does not match the CRN for this Unique Taxpayer Reference error code 7752 The <RegistrationNumber> element (if present) must match the CRN held for this company, if a CRN is held at all. The CRN on the submission does not match the CRN for this Unique Taxpayer Reference 7782: The accounts start and/or end dates are not appropriate to this Accounting Period error code 7782 The Accounting Period in the ixbrl (StartDateForPeriodCoveredByReport to EndDateForPeriodCoveredByReport) must have at least a single days overlap with the Period Covered in the CT600 (PeriodCovered/From to PeriodCovered/To) The accounts start and/or end dates are not appropriate to this Accounting Period 9043: Entry must agree result of Computation of Marginal starting rate or small companies relief error code 9043 /CompanyTaxReturn/CompanyTaxCalculation/FurtherTaxCalculations/MarginalR aterelief Box 64 must agree result of Computation of Marginal starting rate or small companies relief. Entry must agree result of Computation of Marginal starting rate or small companies relief (please contact your software supplier). Version 1.12 12

Validations performed by the Rules and Interface Management (RIM) Artefacts Current version: http://www.hmrc.gov.uk/softwaredevelopers/ct/hmrc-ct-2009-v3-94-20130716.zip 4000-4999: Schema Errors error code 4000-4999 CT600 XML For full detail of all the schema validation errors please refer to the document SchemaErrorMessages-v*.pdf (download from RIM artefacts) Example 4058: Value '{0}' doesn't match the expected value as set in the schema 5004-5005, 9100 9999: Business Rules Errors error code 5004-5005, 9100-9999 CT600 XML For full details of all the business validation rules please refer to the document CT-specDoc-v*.pdf (download from RIM artefacts) Example 9119: If [No computations reason] = 'Amendment - comps already submitted' then [Return type] must equal 'amended'. ixbrl/xbrl Specification validations error code Example Error returned in 0: ixbrl/xbrl Errors 0 (where applicable the error text points to the part of the specification that governs the validation) /Computations N/A xbrl.core.contextrefnomatcherror: The contextref 'GBP' does not match the ID of any context elements. TPVS, TIL and Live Version 1.12 13