When any of the reports are selected, IRIS will check for certain errors or possible omissions in the data entered. If any are found an exception report is printed.
Select Yes to view or print the exception report or No to continue with the selected report.
IRIS may generate an additional exception report after printing a return or computation. For example, an exception report is printed after producing a final tax return to declare the balancing and on-account payments that have been inserted in the client account. After an exception report has been viewed, IRIS will continue with the originally selected report.
This list is not exhaustive but contains most of the more commonly occurring exception messages and their meanings. Some of the exception messages are advisory which means that the return/computation printed is acceptable. The other exception messages indicate that something crucial is missing and the Return will be incomplete.
Where a business has come off the cash basis, a catch up charge will be levied. IRIS must have a total otherwise the results will not be correct.
Additional Personal Allowance cannot be claimed by a married person unless claiming for an incapacitated spouse. This exception may appear for widowed clients. If so, delete the marriage record and re-enter it without entering an identifier for the ex-spouse.
The balance sheet entries for assets and liabilities and the capital account do not balance. This may be due to the entry of amounts containing pennies. In 1997 two account periods are merged to produce the accounts for the transitional period. This may cause a problem on the balance sheet. If so print the two periods separately by setting the print option in business details. (The box number shown will depend on the tax year.)
From 2001 onwards, relief may be claimed only where the client or ex-spouse was born prior to 6/4/1935. Delete the claim.
If the child is too old for CTC the information will be removed from the tax return and computation. Change the details entered (if there is a younger child) or delete the claim.
The district entered in the Tax tab within Personal Client Maintenance does not exist so no tax office address will be printed on page 1 of the Return. This may happen when old districts are removed from our tax district database due to the Revenue's consolidation. For example Oxford 1, 2 and 3 district 184, 185 and 186 respectively have now been merged into Oxford IO district 520.
This is only printed when producing self-assessment tax returns. If the ten-digit UTR is not valid the return may not be processed by the Revenue.
In 2007 and earlier years the wife's forenames, not initials, must be entered in box 16.5. To enter a non-client wife's forenames, select the client and choose client then view. Click Close and then Yes when prompted to change spouse. Her name may then be edited.
Where an individual is of state pension age and no state pension has been entered, an advisory warning will be printed.
Advisory: Affects 1997, 1998 and 1999 only. In certain cases there will be differences between the Revenue calculation and the IRIS calculation. They will be very rare and usually involve life assurance gains and either very low income or income that is made up almost entirely of savings income (taxable at 20%). Whatever the reason, the Return will always show the right answer but in these cases the printed tax computation or CGT computation (the exception message will identify the report) will not show the right figure (usually too much tax). We are happy to analyse the case and advise the exact reason for the difference.
Advisory: Relief for old rules maintenance payments cannot be claimed in excess of the amount claimed in year ending 5/4/89. If the amount paid in 5/4/89 has not been entered this warning is given. Although advisory, if the amount paid has increased, the increased amount cannot be claimed and an adjustment should be made to the Return. Does not apply from 2000-01 onwards as old rules payments are no longer deductible.
If the employment income is greater than or equal to the threshold for class 1 NI contributions and the client is under 60/65 (woman/man) and has self-employed income (sole trade or partnership) and has not deferred class 4 NIC, this exception will be printed.
If a return is printed after 31 October (2007 : 30th September) in the tax year and a claim to collect tax through PAYE is included on that return, this warning will be printed. The Revenue may accept a late return or it may be that a copy is being printed of a return submitted prior to the deadline. If necessary, correct the return before submitting it.
There is absolutely nothing entered for the selected tax year. Have the correct client and tax year been selected?
The accountant's details have not been entered under program setup. Note that this option is restricted to user MASTER.
The property mentioned has made a loss but because it has been identified as a non-commercial letting the loss is not allowed. A property is treated as non-commercial if it is type unfurnished at a nominal rent or if it is furnished and let for less than 27 weeks. If the property is genuinely an non-commercial letting then this is correct and the message should be treated as advisory.
If the "other" expenses is the single largest expense on the self-employment pages or if it represents more than 15% of the total expenses this warning will be displayed.
This refers to the client's forenames required for 2007 and earlier years in box 22.4. Ensure that names have been entered.
If there is a repayment of more than £10 but no claim has been made for a repayment, an exception will be printed.
Payments on account should probably be reduced where a self-employed business has ceased. A judgement should be made depending on the clients circumstances. If, appropriate a claim to reduce the payments should be made.
Where IRIS identifies an account period required to compute the profits for the basis period but that account period has no data entered, this message is printed. If linked to an Accounts Production client, ensure the data has been transferred through Business Tax.
IRIS computes the basis period automatically. To do this it usually requires an account period ending in the fiscal year. If the there are no account periods ending in the current or following year, this message is printed.
Where the client has paid pension contributions or retirement annuity premiums, IRIS compares the total against the net relevant earnings (as far as it is possible to compute). If the contributions exceed the maximum allowed for the year a warning is printed. This takes no account of unused relief. It is also not possible to be absolutely certain of the net relevant earnings. Use the pension planner to check and reduce the payments if necessary.