Online Self Assessment deadline 31 January
Prepare free - from £39 when you file, ex VAT
Home / Guides / HMRC rejection codes
Help Centre · Errors
A reference for the four-digit codes HMRC sends back on Self Assessment and partnership returns: what each one is telling you, and which box to change.
← Return 2025-26
File with HMRC
HMRC did not accept this return. The next step names what to correct.
!HMRC found 2 problems to fix
In short
HMRC replies with a four-digit code when it cannot accept a return. 1000, 1046 and 2000 are sign-in problems with the Gateway login. 8205, 6254 and 6269 mean a UTR failed HMRC’s check digit. 6699, 6901 and 6906 are partnership statement mismatches. 8518 and 8519 mean the property allowance was claimed alongside expenses. 3001 is a wrapper: fix the codes listed with it.
This page covers
Code reference
| Code | What HMRC is telling you | Change this |
|---|---|---|
| Sign-in and authority | ||
| 1046 | The Gateway user ID or password was not accepted. | The login under HMRC details, or the client’s own login on their details. |
| 1000 | The sign-in for this submission could not be accepted. | Check the login; if it is right, try again later. |
| 2000 | The login is not allowed to file this return. | Agent authorisation for this client or partnership. |
| Reference numbers | ||
| 8205 | A partner UTR on the partnership statement fails the check digit. | The partner’s 10-digit UTR, copied from an HMRC letter. |
| 6254 · 6269 | The partnership reference on a partner’s SA104 fails the check digit. | The partnership’s 10-digit UTR on SA104. |
| Partnership statement | ||
| 6699 | Statement start date differs from the trade period start. | The start date on the statement or the trading page. |
| 6901 | Statement end date differs from the trade period end. | The end date on the statement or the trading page. |
| 6906 | Statement box 13 is not the same as SA804 box 7.6. | Either figure, so untaxed UK savings agree. |
| UK property | ||
| 8518 · 8519 | The £1,000 property allowance was claimed with property expenses. | Keep the allowance or the expenses, not both. |
| Wrapper | ||
| 3001 | Business validation failed; the reasons are listed alongside. | Nothing on its own. Fix the codes that come with it. |
The filing desk explains these codes on screen. Any other code is shown in HMRC’s own words.
On the filing desk
01 Step 1 of 3
When HMRC does not accept a return, the filing desk shows a red panel: “HMRC found N problems to fix”. Each problem is one plain sentence, with HMRC’s own wording kept underneath for reference.
Where the desk knows which field is wrong, a Fix this button opens that page.
In the appFile with HMRC
02 Step 2 of 3
Choose Unlock to edit, follow Fix this to the field, then clear the ready checks and submit again. The HMRC step on the progress bar turns red until the return is accepted.
The client’s approval stays in place unless the figures change.
In the appUnlock to edit
03 Step 3 of 3
Correcting a UTR or a date leaves the totals alone. Correcting an amount changes them, so the desk asks for a fresh client approval before it lets you submit.
The badge reads “Figures changed - send again” until the client approves the new totals.
In the appEmail client for approval
Prevention
A single wrong digit fails the check. Take the number from an HMRC letter and keep it on the client record.
Set the statement period from the trading page so 6699 and 6901 cannot happen.
Decide early between the £1,000 allowance and actual expenses for each landlord.
FAQs
It means HMRC’s business checks failed. It always comes with other codes that give the reasons. Fix those; 3001 needs no change of its own.
The £1,000 property income allowance was claimed together with property expenses. HMRC allows one or the other.
A UTR is 10 digits with a built-in check digit, so one wrong digit fails. Copy it from an HMRC letter.
Only if the figures changed. Correcting a reference or a date keeps the approval; changing an amount needs a new one.
Keep going
Prepare free
Prepare free and file when ready. The desk explains the codes it knows and links to the field to fix.
Please wait…
Notice