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

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

This tag is applied in stage 5 Assign tags. This is happening because typically this tag is the first tag you are asked to assign a tag to in the assign tags section. In the assign tags section, the software does not automatically move on to the next section, this is because there will be a requirement to assign more than one tag in certain places, for example the related party transactions note.

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.

Follow the steps in this article to resolve the submission error.

  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.

  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 the green highlighted tag, the details of the tag will appear on the left hand side of the screen.
  4. Click remove tag.

As the tag has been applied more then once, you will notice that the green highlighting remains.

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.