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HMRC submission error 3314: Inconsistent duplicate fact values (uk-gaap:TangibleFixedAssetsPolicy)

Created on  | Last modified on 


This submission error occurs when the same tag, in this case TangibleFixedAssetsPolicy, has been used more than once with different values.

When working through stage 5 of Sage Assisted Tagging, after assigning the TangibleFixedAssetsPolicy, which is shown by the tag being highlighted in green, you then need to click Move on to next area.



Inconsistent duplicate fact values

This error indicates that the same tag and dimensions have been used for two items that have a different value.


  1. From your Accounts Production software, run the iXBRL accounts again.
  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.

  1. Choose the Advanced tab.
  2. Use the scroll bar on the right hand side to scroll down to the fixed asset accounting policy (The same error could occur on tangible and intangible assets).
  3. Click once on each green highlighted tagged item
  4. Make a note of the name of the tag on the left panel, then click on the next green tagged it and record the tag assigned
  5. Once you have identified which tags are being duplicated you will need to remove the duplicated ones.
  6. Click on a tagged item with one of the tags and then Remove tag.

Note: It may be that the tag has been applied more than two times. The only way you can tell this would be to continue clicking remove tag until the green highlighting is removed. Once you are sure all the tags have been removed you can reapply the tag.

Applying the tag again
    1. Highlight the accounting policy text.
    2. From the All available tags window, locate the tangible (intangible) fixed asset policy.

Notes to financial statements and detailed disclosures > Accounting policies > Specific accounting policies

  1. Choose either Tangible or Intangible fixed assets policy, depending on which you are tagging.
  2. Click Confirm tag.
  1. When you have completed all this click Validate & generate iXBRL.

This will update the html file so you can submit to HMRC again.

To avoid inconsistent duplicate fact errors in future

When using assisted tagging it is important not to use the same tag and dimensions for two different values.

On the assign tags section, make sure you do not use the same tag twice. Some tags can be used twice, but cannot have the same dimension applied.


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