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HMRC submission error: 3001: xbrl.core.xml.SchemaValidationError.cvc-complex-type_2_4_a

Created on  | Last modified on 

Summary

This submission error is generated from either the Transactions with Directors or the Related party note.

Description

The error concerns the specific advance or credit, directors grouping. Within this grouping there are tags for description of specific advance, and amount of specific advance.

If the tag for amount of specific advance is used but the description of specific advance is not used then you will generate this submission error.

In addition to the amount tagged, using: “AmountSpecificAdvanceOrCreditRepaidInPeriodDirectors", the reason for the advance must also be provided and assigned to the same group, using: "DescriptionSpecificAdvanceOrCreditItsConditionsDirectors".

Please refer to this guide for more information on the transactions with directors tags.

Resolution

Full error message

The submission was not accepted:
The following error(s) were returned:
The request has not been accepted.
Error type: business
Error number: 3001
The submission of this document has failed due to departmental specific business logic in the Body tag.
Type: xbrl.core.xml.SchemaValidationError.cvc-complex-type_2_4_a
Number: 0
Location: Accounts
cvc-complex-type.2.4.a: Invalid content was found starting with element 'uk-direp:AmountSpecificAdvanceOrCreditRepaidInPeriodDirectors'. One of '{"http://www.xbrl.org/uk/reports/direp/2009-09-01":DescriptionSpecificAdvanceOrCreditItsConditionsDirectors}' is expected.
Occurred at
SubmitXML

  1. From your accounts production software, run the iXBRL accounts again. You will be asked if you want to re-open previous file or overwrite and create new.
  2. Choose Re-open previous file.

    When Sage Assisted Tagging launches the Assisted tab should report that no tags need attention, this is because you will have completed this already before you attempted to file the first time.
  3. Choose the Advanced tab.

You will need to look at the explanatory text added in either the Transactions with Directors or the Related party transactions note, depending on where you have disclosed the advance.

EXAMPLE: Included in other debtors is an amount owing by the company to one of the directors. This was an advance of ¬£1,750 made to Mr A. Arthur, a director of the company to provide funds for overseas travel expenses he expected to incur on company business. This trip was completed shortly after the year end and the director has repaid the advance in full. The balance represents the highest amount outstanding in the year.

  • ¬£1,750 will be tagged using one of the amount tags, e.g. AmountSpecificAdvanceOrCreditMadeInPeriodDirectors

If the amount is tagged then the description MUST also be tagged. So:

  • 'to provide funds for overseas travel expenses he expected to incur on company business' must also be tagged using DescriptionSpecificAdvanceOrCreditItsConditionsDirectors
Remember these points when tagging transactions with directors:
  • Every time an amount tag is used the description tag must also be used.
  • Tag the amount and description using the same group.
  • If you also have to tag a comparative amount then you must have a description for that tag as well.
  • Use a different group for the comparative amount and description than you did for the current year. E.g. Current year amount and description use group 1, comparative year amount and description use group 2.
  • Transaction with directors tags also require a dimension adding to relate to the particular director. E.g. Director 1.
  1. Highlight the description of the advance from within the note to the accounts.
  2. Find the tag in the All available tags window and click to highlight it. You will find this tag in 'Directors' Report > Directors' advances, credit and guarantees [heading] > Specific advance or credit, directors [grouping]'.
  3. Use the Grouping drop down menu and select the same group that has been used to tag the amount, e.g. Group 1.
  4. Next to the description Dimensions, Click View/edit all. The Edit Dimensions box will appear.
  5. From the Entity officers drop down menu, choose the best match for the related party that the advance concerns, e.g. Director 1. This should be the same dimension as has been selected on the amount tag.
  6. Click OK.
  7. Click Confirm tag.
  8. Click Validate & generate iXBRL.

After a few seconds you will be advised that the final iXBRL file has been produced and saved. You can now attempt to submit the iXBRL accounts again.

 

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