Personal Tax- HMRC Special ID53,54,55 etc

personal-tax-hmrc-special-id535455-etc

Personal Tax- HMRC Special ID53,54,55 etc

24th September 2024

IRIS Personal Tax- HMRC Special ID53,54,55 etc this mainly affects the 2023/2024 year

This list of HMRC Special IDs are unique for each year and this list has some specific to 2023/2024. New ID codes not on the list below can be added on per year by HMRC.

These Special IDs may appear when you generate a tax return/tax comp. Read the message which explains what is happening and what to do next – some you have to submit by paper to HMRC, some have workarounds provided on the explanation.

What are HMRC Special IDs? HMRC have made incorrect tax calculations which has affected IRIS PT as well. Until HMRC fix these issues from their side then IRIS PT cannot be corrected either and they have added in these IDs to explain why.

When the Special IDs appear?- HMRC may find a ID issue at any stage of a tax year and in the past. They will make a correction at any point so you may note a difference of a tax calculation from the start of the year and then checking later in the same year etc, this is because HMRC have applied corrections to fix these IDs.

Here are some example your client may get in the 2023/2024 period

HMRC special ID56 – affects 2023/2024 – Period reform and use the workaround listed

HMRC special ID59 – affects 2023/2024 – Period reform and use the workaround listed

HMRC special ID53 – affects 2023/2024 – Period reform and use the workaround listed

HMRC special ID54 – affects 2023/2024 – Period reform and use the workaround listed

HMRC special ID55 – affects 2023/2024 – Period reform and use the workaround listed

HMRC special ID57 – affects 2023/2024 – Period reform and use the workaround listed

HMRC special ID46 – affects 2023/2024- this needs a paper return submission to HMRC as there is no workaround

HMRC special ID138

HMRC special ID7 – Trusts – use the workaround listed

HMRC special ID8 – Trusts – use the workaround listed

HMRC special ID9 – Trusts – use the workaround listed

HMRC special ID10 – Trusts – use the workaround listed