Corporation Tax Online Service Validation Rules
Corporation Tax
Online Service Validation
Rules
Index
Version 1.12 2 20/03/2015
Version 1.12 3 20/03/2015
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. element: EnvelopeVersion path cardinality description
/GovTalkMessage/EnvelopeVersion
1..1
Must be set to 2.0
element: path cardinality description documentation
Class
/GovTalkMessage/Header/MessageDetails/Class
1..1
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. element: path cardinality documentation
GatewayTest
/GovTalkMessage/Header/MessageDetails/GatewayTest
0..1
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. element: path cardinality description documentation element: path cardinality documentation
GatewayTimestamp
/GovTalkMessage/Header/MessageDetails/GatewayTimestamp
0..1
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
1..1
SenderID supplied by SDS team for VSIPS testing.
Live submissions must contain a genuine SenderID (also known as User ID). element: path
Method
GovTalkMessage/Header/SenderDetails/IDAuthentication/
Authentication/Method
1..1
Must be set to clear or MD5.
cardinality documentation
Version 1.12 4 20/03/2015
element: path cardinality description documentation example element: path cardinality documentation element/attribute: path cardinality description element: path cardinality description documentation example element: path cardinality description example element: path cardinality description example element: path cardinality description example
Version 1.12
Role
/GovTalkMessage/Header/SenderDetails/IDAuthentication/Authentication/Role
0..1
Role for the authentication.
If present should contain principal.
principal
Value
/GovTalkMessage/Header/SenderDetails/IDAuthentication/Authentication/Value
1..1
Value supplied by SDS team for VSIPS testing.
Live submissions must contain a genuine Value (also known as password).
Key/@Type
/GovTalkMessage/GovTalkDetails/Keys/Key/@Type
1..1
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
0..1
The organisation or department to which the submission is being sent.
If present should be set to HMRC.
HMRC
URI
/GovTalkMessage/GovTalkDetails/ChannelRouting/Channel/URI
1..1
Should contain the 4-digit vendor ID supplied by SDST
0123
Product
/GovTalkMessage/GovTalkDetails/ChannelRouting/Channel/Product
1..1
Should contain the name of the software product being used for submission.
My CT Software
Version
/GovTalkMessage/GovTalkDetails/ChannelRouting/Channel/Version
1..1
Should show the version number of the software product being used for submission.
1.0
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element: path cardinality description example element/attribute: path cardinality description example documentation element/attribute: path cardinality description element/attribute: path cardinality description element/attribute: path cardinality description
Version 1.12
Timestamp
/GovTalkMessage/GovTalkDetails/ChannelRouting/Timestamp
0..1
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.
2015-05-01T12:00:00
IRenvelope/@xmlns
/IRenvelope/@xmlns
1..1
This is the CT specific namespace. 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.
Key/@Type
/IRheader/Keys/Key/@Type
1..1
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.
Period End
GovTalkMessage/Body/IRenvelope/IRheader/PeriodEnd
1..1
The period end in the format ccyy-mm-dd.
Data not used for CT submissions but element must contain a schema valid date.
Manifest
/IRheader/Manifest
0..1
Not required for CT submissions.
6 20/03/2015
element/attribute: path cardinality description documentation error code: 2021 error message
Error returned in error code: 2022 error message
Error returned in element/attribute: path cardinality description error code
Location
Condition error message
Error returned in error code
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Error returned in
Version 1.12
IRmark
/IRheader/IRmark/@Type
0..1
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
IRmark calculated by HMRC does not match the one supplied by the submitter.
The supplied IRmark is incorrect.
TPVS and Live
IRmark missing from return.
IRmark not found.
TPVS, TIL and Live
Sender
/IRheader/Sender
1..1
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
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:
Accounts – iXBRL and PDF (Where Accounts are attached as .PDF format, then the CT 600 ‘reason for no accounts’ must be present and read “PDF accounts attached with explanation”
Computations – iXBRL only
Other - non comps and accounts PDF files
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
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.
TPVS, TIL and Live
7 20/03/2015
error code
Location
Condition error message
Error returned in error code
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Error returned in
Version 1.12
1606: iXBRL Cross Document Validation - Accounts
1606
Accounts
The following element content values must match:
CT600
UK GAAP
<RegistrationNumber>
<UKCompaniesHouseRegisteredNumber>
The UKCompaniesHouseRegisteredNumber in the accounts must match the
RegistrationNumber in the CT600
TPVS, TIL and Live
1607: iXBRL Cross Document Validation - Computations
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>
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
1608
Not Specified
The system must check that the UTR in the submission is valid and exists in the system. I f it doesn’t, the submission fails.
Unable to lookup taxpayer details.
Live only, not TIL
1610: Amendment AP dates
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
Live only, not TIL
8 20/03/2015
Error returned in error code
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Version 1.12
1611: Amendment without an original
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.
Live only, not TIL
1612: Amendment made outside of amendment window
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.
Live only, not TIL
1614: Maximum file size including attachments exceeded
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.
TPVS, TIL and Live
3300: Maximum number of amendments exceeded
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).
Live only, not TIL
3303: Malformed xml
3303
Accounts 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.
TPVS, TIL and Live
3304: Original return already received
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.
Live only, not TIL
9 20/03/2015
error code
Location
Condition error message
Error returned in error code
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Error returned in
Version 1.12
3312: Missing mandatory element
3312
Accounts
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.
TPVS, TIL and Live
3313: Unacceptable period start date
3313
Accounts
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
TPVS, TIL and Live
3314: Inconsistent duplicate fact value
3314
Computations or Accounts
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>)
TPVS, TIL and Live
3315: Generic dimension member with no Name or Description items
3315
Accounts
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 description item
TPVS, TIL and Live
3316: Context entity identifier value does not match CRN
3316
Accounts
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)
TPVS, TIL and Live
10 20/03/2015
error code
Location
Condition error message
Error returned in error code
Location
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Error returned in
Version 1.12
3317: Unsupported taxonomy
3317
Accounts
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.
TPVS, TIL and Live
3318: Out of date taxonomy - Accounts
3318
Accounts
If the Accounts Taxonomy's "effective start date" is present, the Account s ‘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"
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.
TPVS, TIL and Live
3319: Javascript in iXBRL
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.
TPVS, TIL and Live
3320: Out of date taxonomy - Computations
3320
Computations
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.
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
11 20/03/2015
error code
Location
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Error returned in
5001: Invalid version of the CT600 schema
5001
/IRenvelope
Only versions 3 or 5 of the CT600 schema accepted.
Your submission contains an unrecognised namespace.
TPVS, TIL and Live
5016: One or more attachments have a virus.
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.
TPVS, TIL and Live
7752: The CRN on the submission does not match the CRN for this Unique
Taxpayer Reference
7752
Accounts
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
Live only, not TIL
7782: The accounts start and/or end dates are not appropriate to this
Accounting Period
7782
Accounts
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)
The accounts start and/or end dates are not appropriate to this Accounting
Period
TPVS, TIL and Live
9043: Entry must agree result of Computation of Marginal starting rate or small companies relief
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).
TPVS, TIL and Live
Version 1.12 12 20/03/2015
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
Location
Condition
Example
Error returned in
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)
4058: Value '{0}' doesn't match the expected value as set in the schema
TPVS, TIL and Live error code
Location
Condition
Example
Error returned in
5004-5005, 9100 – 9999: Business Rules Errors
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)
9119: If [No computations reason] = 'Amendment - comps already submitted' then [Return type] must equal 'amended'.
TPVS, TIL and Live
iXBRL/XBRL Specification validations
0: iXBRL/XBRL Errors error code
Location
Condition
Example
Error returned in
0 (where applicable the error text points to the part of the specification that governs the validation)
Accounts/Computations
N/A xbrl.core.ContextRefN
oMatchError: “The contextRef 'GBP' does not match the ID of any context elements.”
TPVS, TIL and Live
Version 1.12 13 20/03/2015
