corporation tax online service validation rules · condition the content of each file shall be...

Corporation Tax Online Service Validation

Rules

Version 1.13 2 August 2018

Contents

EnvelopeVersion ................................................................................................................ 4

Class .................................................................................................................................. 4

GatewayTest...................................................................................................................... 4

GatewayTimestamp ........................................................................................................... 4

SenderID ........................................................................................................................... 4

Role .................................................................................................................................. 4

Value ................................................................................................................................ 5

Key/@Type ........................................................................................................................ 5

Organisation ...................................................................................................................... 5

URI .................................................................................................................................... 5

Product ............................................................................................................................. 5

Version .............................................................................................................................. 5

Timestamp ........................................................................................................................ 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 - Accounts .............................................................. 7

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 ................................................................................ 8

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 - Accounts ............................................................................. 11

3319: Javascript in iXBRL................................................................................................... 11

3320: Out of date taxonomy - Computations...................................................................... 11

5001: Invalid version of the CT600 schema ......................................................................... 12

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 .... 13

9043: Entry must agree result of Computation of Marginal starting rate or small companies relief ............................................................................................................................... 13

4000-4999: Schema Errors ................................................................................................ 14

5004-5005, 9100 – 9999: Business Rules Errors ................................................................... 14

0: iXBRL/XBRL Errors ........................................................................................................ 14


Introduction

This document attempts to bring together all the validations currently active in the Corporation Tax (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.

element: EnvelopeVersion

path /GovTalkMessage/EnvelopeVersion

cardinality 1..1

description Must be set to 2.0

element: Class

path /GovTalkMessage/Header/MessageDetails/Class

cardinality 1..1

description The class used by the Transaction Engine (TE) to determine the content of the submission.

documentation Use the appropriate <Class> for CT 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.

element: GatewayTest

path /GovTalkMessage/Header/MessageDetails/GatewayTest

cardinality 0..1

documentation Should be absent or set to 0 for submissions to the live TE

Should be absent or set to 1 for submissions to External Test Service (ETS).

This applies for all messages to the TE including submit_poll and delete_request.

element: GatewayTimestamp

path /GovTalkMessage/Header/MessageDetails/GatewayTimestamp

cardinality 0..1

description If present in the submit_request message the element should be sent empty.

documentation Recommend that this be absent in the submit_request xml.

element: SenderID

path /GovTalkMessage/Header/SenderDetails/IDAuthentication/SenderID

cardinality 1..1

documentation SenderID supplied by SDS team for testing. Live submissions must contain a genuine SenderID (also known as User ID).

element: Role

path /GovTalkMessage/Header/SenderDetails/IDAuthentication/Authentication/Role

cardinality 0..1

description Role for the authentication.

documentation If present should contain principal.

example principal


element: Value

path /GovTalkMessage/Header/SenderDetails/IDAuthentication/Authentication/Value

cardinality 1..1

documentation Value supplied by SDS team for testing. Live submissions must contain a genuine Value (also known as password).

element/attribute: Key/@Type

path /GovTalkMessage/GovTalkDetails/Keys/Key/@Type

cardinality 1..1

description Must be in the format: <Keys> <Key Type=”UTR”>NNNNNNNNNN</Key> </Keys> Value supplied by SDS team for testing. Live submissions must contain a genuine UTR. The UTR in GovTalkDetails must match the UTR in the IRheader.

element: Organisation

path /GovTalkMessage/GovTalkDetails/TargetDetails/Organisation

cardinality 0..1

description The organisation or department to which the submission is being sent.

documentation If present should be set to HMRC.

example HMRC

element: URI

path /GovTalkMessage/GovTalkDetails/ChannelRouting/Channel/URI

cardinality 1..1

description Should contain the 4-digit vendor ID supplied by SDST

example 0123

element: Product

path /GovTalkMessage/GovTalkDetails/ChannelRouting/Channel/Product

cardinality 1..1

description Should contain the name of the software product being used for submission.

example My CT Software

element: Version

path /GovTalkMessage/GovTalkDetails/ChannelRouting/Channel/Version

cardinality 1..1

description Should show the version number of the software product being used for submission.

example 1.0

element: Timestamp

path /GovTalkMessage/GovTalkDetails/ChannelRouting/Timestamp


cardinality 0..1

description 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

path /IRenvelope/@xmlns

cardinality 1..1

description This is the CT specific namespace.

example http://www.govtalk.gov.uk/taxation/CT/3

documentation 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

path /IRheader/Keys/Key/@Type

cardinality 1..1

description Must be in the format: <Keys> <Key Type=”UTR”>NNNNNNNNNN</Key> </Keys> Value supplied by SDS team for testing. Live submissions must contain a genuine UTR. The UTR in GovTalkDetails must match the UTR in the IRheader.

element/attribute: Period End

path GovTalkMessage/Body/IRenvelope/IRheader/PeriodEnd

cardinality 1..1

description 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

path /IRheader/Manifest

cardinality 0..1

description Not required for CT submissions.


element/attribute: IRmark

path /IRheader/IRmark/@Type

cardinality 0..1

description Must contain @Type=”generic”; Must contain a valid IRmark.

documentation The IRmark for CT is mandatory. For information on how to calculate an IRmark please see the IRmark technical pack

error code: 2021 IRmark calculated by HMRC does not match the one supplied by the submitter.

error message The supplied IRmark is incorrect.

Error returned in TPVS and Live

error code: 2022 IRmark missing from return.

error message IRmark not found.

Error returned in TPVS, TIL and Live

element/attribute: Sender

path /IRheader/Sender

cardinality 1..1

description 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

Location /CompanyTaxReturn/AttachedFiles

Condition 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: Accounts – iXBRL and PDF (Where Accounts 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 message 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.


1605: Incorrect file format

error code 1605


Condition 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.

error message The attachment with the file name <attachment file name> is in an invalid format.


1606: iXBRL Cross Document Validation - Accounts


error code 1606

Location Accounts

Condition The following element content values must match: CT600 <RegistrationNumber> UK GAAP <UKCompaniesHouseRegisteredNumber>

error message The UKCompaniesHouseRegisteredNumber in the accounts must match the RegistrationNumber in the CT600


1607: iXBRL Cross Document Validation - Computations

error code 1607

Location Computations

Condition 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 message 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


1608: UTR not found on Known Facts

error code 1608

Location Not Specified

Condition The system must check that the UTR in the submission is valid and exists in the system. If it doesn’t, the submission fails.

error message Unable to lookup taxpayer details.

Error returned in Live only, not TIL

1610: Amendment AP dates

error code 1610

Location /CompanyTaxReturn/CompanyInformation/PeriodCovered

Condition 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.

error message The accounting period for this amended return does not match the records currently held for the company


1611: Amendment without an original


error code 1611

Location /CompanyTaxReturn@ReturnType

Condition If the submission is an amended return, there must be an existing successfully processed return for the same UTR and accounting period.

error message No original Return yet recorded, please contact the Helpdesk.


1612: Amendment made outside of amendment window

error code 1612


Condition 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.

error message Cannot file an amendment after the allowable due date.


1614: Maximum file size including attachments exceeded

error code 1614

Location Not specified

Condition The maximum size of the message including all attachments must not exceed 25MB.

error message 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


Condition Maximum number of electronic amendments accepted for a specific taxpayer for a specific accounting period is 12.

error message 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

Location Accounts or Computations

Condition The iXBRL document is invalid so the parser is unable to extract the XBRL.

error message One of the Inline XBRL documents contains malformed xml. Please check the attachment and resubmit.


3304: Original return already received

error code 3304

Location N/A


Condition 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.

error message Original return already received for this period.


3312: Missing mandatory element

error code 3312

Location Accounts

Condition Mandatory element is missing – Please refer to the document Joint Filing Common Validation Checks for specific details

error message e.g. Company Reference Number (uk-bus:UKCompaniesHouseRegisteredNumber) is missing.


3313: Unacceptable period start date

error code 3313

Location Accounts

Condition The Period Start Date MUST be 6 April 2008 or later - Please refer to the document Joint Filing Common Validation Checks

error message Period Start Date (uk-bus:StartDateForPeriodCoveredByReport) must be 6 April 2008 or later


3314: Inconsistent duplicate fact value

error code 3314

Location Computations or Accounts

Condition 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

error message Inconsistent duplicate fact values (<primary-item-name>)


3315: Generic dimension member with no Name or Description items

error code 3315

Location Accounts

Condition A Name or Description item MUST exist for each generic dimension member used - Please refer to the document Joint Filing Common Validation Checks

error message Generic dimension member (<member-name>) has no associated name or description item


3316: Context entity identifier value does not match CRN

error code 3316

https://www.gov.uk/government/publications/corporation-tax-technical-specifications-xbrl-and-ixbrl







Location Accounts

Condition 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

error message E.g. Context entity identifier (<value>) does not match Company Reference Number (uk-bus:UKCompaniesHouseRegisteredNumber)


3317: Unsupported taxonomy

error code 3317

Location Accounts

Condition Only the taxonomies listed in the Schema Reference Mapping Document are accepted.

error message 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.


3318: Out of date taxonomy - Accounts

error code 3318

Location Accounts

Condition If the Accounts Taxonomy's "effective start date" is present, the Accounts ‘Period of Accounts end date’ must be equal to or greater than the Accounts taxonomy’s "effective start date" If the Accounts Taxonomy's "effective end date" is present, the Accounts ‘Period of Accounts end date’ must be equal to or less than the Accounts taxonomy’s "effective end date"

error message The period to which this Return’s Accounts applies does not coincide with the effective from/to dates of the referenced Accounts Taxonomy. Please correct and re-submit.


3319: Javascript in iXBRL

error code 3319

Location iXBRL

Condition The iXBRL document contains script, interactive forms or executable code which is not permitted.

error message 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



http://www.hmrc.gov.uk/softwaredevelopers/ct/schema-ref-mapping.pdf


Location Computations

Condition If the Computations Taxonomy's "effective start date" is present, the Computations ‘Period of Accounts 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 Accounts end date’ must be equal to or less than the Computations taxonomy’s "effective end date" NB: Returns with an AP ending after 01/04/2014 must use the 2013 computation taxonomy.

error message 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.


3321 Out of Date or individually submitted DPL Taxonomy

error code 3321

Location Accounts or Computations

Condition If you are trying to submit returns with an Accounting Period starting on 01/01/2016 or later using the 2013 DPL, it will be rejected.

error message Out of date DPL taxonomy/individually submitted DPL Taxonomy


5001: Invalid version of the CT600 schema

error code 5001

Location /IRenvelope

Condition Only versions 3 or 5 of the CT600 schema accepted.

error message Your submission contains an unrecognised namespace.


5016: One or more attachments have a virus.

error code 5016


Condition The attachment with file name <Filename> contains a virus.

error message 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

Location Accounts

Condition The <RegistrationNumber> element (if present) must match the CRN held for this company, if a CRN is held at all.

error message 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

Location Accounts

Condition The Accounting Period in the Accounts iXBRL (StartDateForPeriodCoveredByReport to EndDateForPeriodCoveredByReport) must have at least a single days overlap with the Period Covered in the CT600 (PeriodCovered/From to PeriodCovered/To)

error message 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

Location /CompanyTaxReturn/CompanyTaxCalculation/FurtherTaxCalculations/MarginalRateRelief

Condition Box 64 must agree result of Computation of Marginal starting rate or small companies relief.

error message Entry must agree result of Computation of Marginal starting rate or small companies relief (please contact your software supplier).



Validations performed by the Rules and Interface Management (RIM) Artefacts

4000-4999: Schema Errors

error code 4000 - 4999

Location CT600 XML

Condition 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

Location CT600 XML

Condition 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

0: iXBRL/XBRL Errors

error code 0 (where applicable the error text points to the part of the specification that governs the validation)

Location Accounts/Computations

Condition N/A

Example xbrl.core.ContextRefNoMatchError: “The contextRef 'GBP' does not match the ID of any context elements.”


corporation tax online service validation rules · condition the content of each file shall be...

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