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If you have entered an amount in box 15, Decrease in tax due because of adjustments to an earlier year, of the Tax Calculation pages (TC2) where a refund is due because of an adjustment to an earlier year, you may receive a 'CAL15' error when trying to submit your tax return to HMRC. This is due to HMRC Exclusion 12 and in these circumstances, a paper return should be filed. If you are an agent filing after 31st October, you will also need to complete a reasonable excuse form. |
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