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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: individuals returns: repairing tax calculation summary box 1 and 2

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

When presented with the error message ‘The total tax due in TC 1 box CAL 1 / 2 does not agree the calculated value of £…… The difference between the amount in TC 1 box CAL 1 / 2 and the calculated value is £…… Please check’, you must consider why the difference has arisen, particularly whether all entries on the return have been included and copied correctly.

Consider which of the following points applies in the case of such an error message

| 1. | Have you repaired or corrected an entry or entries on the return which affects the taxpayer’s self assessment amount in TC 1 box CAL 1 / 2? If you have make a note of the amount of the difference, then | || |   | * If the amount of the difference falls within the general guidelines | |   | * Delete the repair signals from the return and accept the taxpayer’s TC 1 box CAL 1 / 2 entry | |   | * If the difference is outside the general guidelines and the repairs you have made account for the whole difference | |   | * Amend the amount in TC 1 box CAL 1 / 2 to show the computer calculated amount. Do not show as a repair because the amendment is a consequence of earlier repairs made | |   | * If the difference is outside the general guidelines and the repairs you have made do not account for the whole difference | |   | * Repair the amount in TC 1 box CAL 1 / 2 to show the computer calculated amount | | 2. | If you have not made any repairs, does the difference arise because | |   | * The case is one where the computer calculation will be wrong, see subject ‘Computer Calculation is Incorrect’ (SAM121420). If it is one of these cases | |   | * Abort capture, a manual calculation is required | |   | * You have forgotten to enter an amount or you have copied details incorrectly? Review and confirm that all entries on the return have been copied correctly. If any amounts have not been included or have been incorrectly copied | |   | * Enter the correct details | | 3. | If you have not made any repairs and confirmed that all details have been copied correctly | |   | * Decide whether to accept or repair the TC 1 box CAL 1 / 2 entry
 
Note: If you have not made any repairs to the return and have copied the details correctly and the computer calculation is correct, the taxpayer must have made a mistake in the calculation. Do not however repair TC 1 box CAL 1 / 2 for a small difference.
 
If the difference is within the general guidelines | |   | * Accept the taxpayer’s TC 1 box CAL 1 / 2 entry | |   | If the difference is outside the general guidelines treat the error as obvious and | |   | * Repair the TC 1 box CAL 1 / 2 entry |

A taxpayer has the right to reject our repair to an obvious error. The rejection must be in writing within 30 days of the issue of the Revision Notice notifying the repair. The legislation is at 9ZB(4) and (5) TMA1970. If an agent is acting a rejection can be accepted from the agent.

If the taxpayer considers the repair to be wrong and rejects the correction, you should reinstate the taxpayer’s original figure.