SA100 rejected by HMRC: Common errors

HMRC doesn't always accept an SA100 first time. The rejection message is displayed in the Review & File tab.

Common errors include:

  1. Business description XML error
  2. SpreadTransitionProfitTreatedAsArising — value must be greater than 0.00
  3. PAYE tax reference must be unique
  4. NomineeDetails: Missing child element(s)

Business description XML error

This error occurs when the business description field in a Self-employment section is blank or has not been saved correctly.

  1. From the Clients menu, select Clients list.
  2. Change the client list view to either Active clients or a custom view that includes all relevant clients and select the client you need.

    3. If any of the entries are greyed out and you cannot select them, this is a restricted item — the parent client record has been set to Private and you do not have access. If you believe this is a mistake, contact your IRIS Elements administrator. Users who have Administrator level permissions are able to view all public and private client records, even those where they are not named as assigned users.

  3. Open the client's sole trade business record.
  4. Go to the Information tab and select Edit.
  5. If the Business description field (General side-tab) is blank, enter a description then Save.
  6. If the Business description field contains a description:
    1. Clear the field then Save.
    2. Re-enter the description and Save again.

    It is important that you save a blank field before re-entering the description and saving again. Only editing the existing text is and saving is not sufficient.

  7. Re-open the tax return, go to Review & File, and prepare for filing again.

Still need help?

SpreadTransitionProfitTreatedAsArising — value must be greater than 0.00

This error relates to basis period reform. It occurs when the transitional profit field in the Self-employment section contains a value of £0.00. HMRC's validation requires the field to contain a value greater than zero if it is present.

  1. From the Clients menu, select Clients list.
  2. Change the client list view to either Active clients or a custom view that includes all relevant clients and select the client you need.

    3. If any of the entries are greyed out and you cannot select them, this is a restricted item — the parent client record has been set to Private and you do not have access. If you believe this is a mistake, contact your IRIS Elements administrator. Users who have Administrator level permissions are able to view all public and private client records, even those where they are not named as assigned users.

  3. From the Personal tax returns widget, open the relevant return.
  4. Go to the Data Input tab.
  5. Open the Self-employment section.
  6. Find the Transitional profit brought forward field and enter £0.01.
  7. Save and return to Review & File and prepare for filing again.

HMRC guidance on basis period reform states the transitional profit taxable in-year is normally at least 20% of the total transitional profit, not simply any value above zero. Verify the correct figure for the client using the HMRC transitional profits calculator before using £0.01 as a placeholder — it may not reflect the true taxable amount.

Still need help?

PAYE tax reference must be unique

This error occurs when two employment sections on the same return share the same PAYE reference, or when a PAYE reference is incorrectly formatted.

  1. From the Clients menu, select Clients list.
  2. Change the client list view to either Active clients or a custom view that includes all relevant clients and select the client you need.

    3. If any of the entries are greyed out and you cannot select them, this is a restricted item — the parent client record has been set to Private and you do not have access. If you believe this is a mistake, contact your IRIS Elements administrator. Users who have Administrator level permissions are able to view all public and private client records, even those where they are not named as assigned users.

  3. From the Personal tax returns widget, open the relevant return.
  4. Go to the Data Input tab.
  5. Check all Employment sections and confirm each has a unique PAYE reference in the format NNN/XXXXXX, where N is 3 numbers, followed by a forward slash, then X is 1–10 alphanumeric employer code. For example, 123/AB45678.
  6. If two employments genuinely share the same reference, check the relevant P60s. This is unusual and may indicate a data entry error. Ask your client to recheck with their employers.
  7. If the references look correct and the error persists, this may be a platform-level issue. Contact IRIS support.

Still need help?

NomineeDetails: Missing child element(s)

This error appears when the Payment to other nominee option has been selected in the Repayment Details section, but the required nominee information has not been completed.

  1. From the Clients menu, select Clients list.
  2. Change the client list view to either Active clients or a custom view that includes all relevant clients and select the client you need.

    3. If any of the entries are greyed out and you cannot select them, this is a restricted item — the parent client record has been set to Private and you do not have access. If you believe this is a mistake, contact your IRIS Elements administrator. Users who have Administrator level permissions are able to view all public and private client records, even those where they are not named as assigned users.

  3. From the Personal tax returns widget, open the relevant return.
  4. Go to the Data Input tab.
  5. Open the Repayment Details section.
  6. Either complete the nominee details fully, including name and address and whether the nominee is a tax adviser, or change the payment option back to Client.

    This error is commonly caused by accidentally ticking the nominee option rather than the client option.

  7. If there should be no repayment details at all, delete the section entirely.
  8. Save and return to Review & File and prepare for filing again.

Still need help?

Still need help?

If you have worked through the relevant steps above and the return is still being rejected, copy the full rejection text from the Review & File tab (select View XML) and log a support ticket (an IRIS Community Portal account is required) with this text. The exact wording helps the Support team identify the issue faster.