Troubleshooting Books-to-Tax errors in QuickBooks Online Accountant

Why it happens: This error occurs when the company type and tax rate used in the Apportionment of Profits (Box 390) aren't the same.

• Incorrect tax rate in Apportionment of Profits (Box 390): The second rate of tax entered in Box 390 doesn't align with the expected rate for a company type "0." This rate should accurately reflect the tax liability for the second year apportionment.
• Inconsistent CT Computation and CT600 forms: The rates of tax entered in Boxes 340 and 390 on the CT Computation helper form must match those on the CT600 (tax information) form.
• Unchecked Box 329: If any rate other than the ‘full rate of CT’ is selected on the CT600 form, Box 329 must be checked.

Example error message:

If the type of company is 0, the tax rate will be [FULL RATE OF CT], [SMALL CO RATE OF CT], or [EQUIV.] LOW CT RATE], [FULL RF RATE OF CT], [RF SMALL CO RATE OF CT], or [CT RATE FOR NI TRADING PROFITS] must be used.

How to resolve:

1. Confirm the second tax rate is included in the CT Computation and CT600 forms
2. Make sure Boxes 340 and 390 in the CT Computation helper form are correct
3. Check that Box 329 is ticked for rates other than the full CT rate

Why it happens: This error occurs when there are incorrect values (e.g., text in number fields) or mismatched filing periods.

Example error message:

Filing changed to REJECTED_AGENCY. 3001: ErrorMessage: The submission of this document has failed due to departmental-specific business logic in the Body tag.

How to resolve:

1. Double-check number fields for invalid characters, text, or formatting errors
2. Verify the filing period aligns with the CT600 form details
3. Revisit any highlighted sections in the error message to ensure corrections are made

Why it happens: This error occurs when Box A15 was manually overridden and doesn’t align with Box A20 calculations.

Example error message:

If the loans to the participator rate does not change in the accounting period of the return, Box A20 must equal Box A15 multiplied by the loans to participator rate for that period.

How to resolve:

1. Ensure Box A15 has not been manually overridden
2. Use the correct loan participator rate for calculations:

Why it happens: This error occurs when a field on the tax return is either incomplete or missing data.

Example error message:

Incomplete content found at element ‘AssociatedCompaniesFinancialYears’.

How to resolve:

1. Ensure all required fields are completed
2. Cross-check the CT600 form for any empty fields
3. Use the error details to identify specific missing information
4. Make sure that any boxes marked to indicate the presence of data are correctly aligned with the actual data entries

Why it happens: This error occurs when a PDF file was submitted instead of the required .xhtml format. QuickBooks generates two types of files for your Annual Accounts:

1. PDF: This file is for your own records. Keep it for reference and internal use.
2. XHTML: This file is designed to be sent to Companies House and HMRC.

Example error message:

The attachment with the file name CT600_CompanyName.pdf is in an invalid format.

How to resolve:

1. Attach the correct .xhtml file for submission
2. Ensure you aren't submitting a PDF or other unsupported formats

Why it happens: This error occurs when you put special or accented characters in your submission and HMRC doesn't accept them.

Example error message:

Invalid character in field [CompanyName].

How to resolve:

1. Remove all special characters (for example: ~, #, $, ^) or accents from text fields
2. Avoid using unsupported symbols in names or descriptions

Why it happens: This error occurs when accounts are missing from the CT600 submission, or the reason for their absence isn't provided in Box 90A.

Example error message:

If [90A] is absent, the Accounts child of [N107] must be present.

How to resolve:

Step 1: Check if accounts are attached

• Ensure that the iXBRL accounts are attached to the CT600 form

Step 2: Provide a reason for missing accounts

• If accounts are not being submitted, select a valid reason from the dropdown menu in Box 90A on the CT600 form. Common reasons include:
  • The company is exempt from filing accounts
  • The accounts are being filed separately

Step 3: Validate the accounts section

• Verify that the attached accounts meet HMRC’s requirements and are formatted correctly

Step 4: Recheck the iXBRL file

• Confirm that the iXBRL accounts file is correctly prepared and uploaded

Tip! If no accounts are required for the submission, ensure that the explanation in Box 90A is clear and consistent with the company’s filing obligations.

Why it happens: This error occurs when the attached iXBRL accounts don't overlap with the reporting period specified in the corporation tax return, even by a single day.

Example error message:

The accounts start and/or end dates aren't appropriate to this Accounting Period.

How to resolve:

1. Check the start and end dates of the annual accounts attached to the corporate tax submission
2. Ensure they overlap with the corporation tax reporting period
3. If there is a mismatch, update the dates in the accounts or the reporting period in the tax return

Why it happens: This error occurs when the start and end dates of the return span different financial years, and the total of Boxes 335, 350, and 365 doesn't equal the value in Box 315.

Example error message: 

[315] must equal the sum of all iterations of [335] plus the sum of all iterations of [385].

How to resolve: 

1. Verify the calculations for Boxes 335, 350, and 365
2. Ensure their total matches the value in Box 315
3. Correct any discrepancies in the CT600 form

Why it happens: This error occurs when the tax calculation isn't accurate for the year or the apportioned profits.

Example error message:

For each iteration of [N053], [345] should equal [335] multiplied by ([340] divided by 100) rounded to two decimal places.

How to resolve:

1. Confirm the profit for the year (apportioned if necessary) and the corresponding tax rate for that year
2. Make sure that the tax amount (Box 345) equals the profit (Box 335) multiplied by the tax rate (Box 340). For example: [ \text{Box 345} = \text{Box 335} \times \text{Box 340} ]

Tip! Ensure rounding is consistent with HMRC’s requirements (round up if the third decimal is 5 or greater).

Why it happens: This error occurs when Box 453 doesn't match the result of the Computation of Marginal Starting Rate or Small Companies Relief.

Example error message:

The entry at Box 453 must agree to the result of Computation of Marginal Starting Rate or Small Companies Relief.

How to resolve:

1. Validate the value in Box 453 against the marginal relief calculation
2. Correct any discrepancies based on the provided computations

Why it happens:

This error occurs due to incorrect filing data sent to Companies House, typically involving an incorrect Presenter ID and/or Presenter Authentication Code.

• Presenter ID: 11-character alphanumeric code (e.g., starts/ends with '000' or starts with 'E' followed by 10 digits)
• Presenter Authentication Code: 11-character alphanumeric code (usually in capitals)

These details are provided by Companies House for software filing and are distinct from website login credentials.

Example error message:

Authentication Failure. The supplied user credentials failed validation for the requested service.

How to resolve:

1. Use the correct 11-character Presenter ID and Authentication Code provided by Companies House
2. Ensure both are entered exactly as provided, including correct case sensitivity

Why it happens: This error is caused by invalid or incomplete account details. It often relates to the Company Registration Number (CRN) or the company name being incorrect or not matching each other.

Example error message:

Invalid content in the accounts. Please check CRN and company name alignment.

How to resolve:

1. Verify that the CRN and company name match those on the certificate of incorporation
2. Correct any errors in the accounts file before resubmitting

Why it happens: This error occurs when the Company Registration Number (CRN) doesn’t match the registered company name.

Example error message:

The company name and number you have supplied don't match our records. Please check your certificate of incorporation to confirm the correct name/number.

How to resolve:

1. Verify the CRN and company name against the certificate of incorporation
2. Correct any discrepancies in the submission

Why it happens:

• The Unique Taxpayer Reference (UTR) or User ID provided doesn't match HMRC's records.
• The Presenter ID or Authentication Code is incorrect for Companies House.

Example error message:

Authentication Failure: The supplied user credentials failed validation for the requested service.

How to resolve:

Please double-check your credentials and ensure they are entered accurately.

• For HMRC: Ensure the UTR matches the registered User ID
• For Companies House: Verify the Presenter ID and Authentication Code are correct

Why it happens: The balance sheet has been prepared with a date that doesn't match the date on the Company Register. The error message will specify the correct end date in the error code.

Example error message:

The balance sheet isn't made up to the correct accounting reference date.

How to resolve:

1. Update the balance sheet date to match the date provided in the error message
2. Revalidate the accounting period in the submission