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HMRC error messages · Income Tax

RULE_BUSINESS_INCOME_PERIOD_RESTRICTION

HMRC holds this client (or this business) as an annual filer for the year, so it only accepts one update covering the whole tax year.

HMRC's message · HTTP 400
For customers with ITSA status 'Annual' or a latent business income source, submission period has to be 6 April to 5 April

When it appears

Sending a self-employment update for a client HMRC does not treat as quarterly.

What to check

  • The client's Making Tax Digital status for the year in HMRC's records.
  • Whether the business is a new or dormant income source HMRC has marked as latent.

How to fix it

Send one update for 6 April to 5 April, or, if the client should be quarterly, resolve their status with HMRC first.

Making Tax Digital in Accountin

Accountin shows HMRC's code and message next to a plain explanation, and keeps HMRC's reply against every submission.

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