PTP CT - pre filing validation - the MinInclusive constraint failed, Tag is 'CapitalAllowances'

kba-03660

PTP CT - pre filing validation - the MinInclusive constraint failed, Tag is 'CapitalAllowances'

1st August 2019

When preparing FBI files the following validation appears:

Validation of the XML has failed for the following reason(s):

Error in XML: The MinInclusive constraint failed. Tag is ‘CapitalAllowances’ [EndElement]. Line 132, position 76.

This will be triggered by a negative value appearing in the Capital Allowances column on page 8 of the CT600. Negative values are not permitted by HMRC. If the negative value has been manually entered this will need to be amended. 

However, in versions 23.3.111 and 23.3.124, there is a known issue affecting returns meeting the following criteria:

1. In a CTAP ended after 31/03/2023 AND
2. Where a balancing charge arises on a pooled asset on which there was previously no claim to FYA when purchased AND
3. A new non-pooled asset is created in the period where Qualifies for 100% FYA = True

In this scenario, a negative amount equivalent to 18% of the balancing charge will appear in box 705. The same value, but positive, will have been added to the non-pooled additions in box 725. The balancing charge for the pooled asset(s) will be showing in box 730 instead of box 710.

The workaround is to tick the manual entry box at the top of page 9 and rekey the entries for this section manually (please note, this includes values at the top of page 10). The following amendments should be made:

1. The negative value should be removed from box 705
2. The amount in box 725 should be reduced to the correct value for the additions
3. The balancing charge should be moved from box 730 to 710

This issue will be fixed in a future release.