Personal, Business, and Trust Tax Support

Error: SA100 CAL3 error – total tax due does not agree in Personal Tax

Scenario

You may get the following error message when you file accounts that include a student loan.
Error message
SA100 - CAL3 error - Self calculation case. The total tax due in box [CAL3] does not agree with the calculated value of £[
0.00
]. The difference is £[
0.00
].

Causes

  • There are rounding differences in the student loan.
  • The student loan has been repaid in the year.
  • A small residual amount remains.

Solution 1: rounding

HMRC's tolerance for rounding differences in box CAL3 is very small (£0.99). To correct a rounding difference:
  1. Go to
    Form
    ,
    Other Return Information
    , then
    Miscellaneous
    .
  2. Change the
    Student loan repayment
     amount to the rounded amount that HMRC expect.

Solution 2: When due to loan repayment or small balance

If your client has paid off their student loan or only has a small amount remaining, you'll still need to enter the full amount that would have been due for the year based on the total taxable income. Regardless of the actual balance of the loan outstanding, HMRC automatically calculates the full liability based on total income levels.
HMRC explains its positon in the internal Self Assessment Manual at SAM121610 Returns: individuals returns: student loan cases.  According to the Manual, the greater amount should continue to be reported on the return and paid by 31 January, and then HMRC will liaise with the Student Loans Company to retrospectively refund the overpayment.

Solution 3: multiple loans with Plan Types 1 and 2

When Plan 1 and Plan 2 type loans are in place, go to
Form
,
Other Return Information
, then
Miscellaneous
. Select
Plan 1
 in this screen.
HMRC will process the return and calculate the liability allocating repayments between loans under Plan 1 and Plan 2 as necessary.
The Low Incomes Tax Reform Group has some information about repayments for Plan 1 an Plan 2 student loans on its website.

This article applies to:

  • Product: Digita Personal Business and Trust Tax