Changes have been made to employer's national insurance contributions and/or financial activity tax for more than 5 years after the end of the taxation period
F512 / MAGNET_EDAG-512
Why am I receiving this error message
You cannot change information about employer's national insurance contributions and/or financial activity tax for periods more than 5 years after the end of the taxation period, with the exception of voluntary disclosure (see section 12-6, subsection 2 of the Tax Administration Act). The a-melding for the period was received after the deadline for changing the tax assessment.
If changes result in a tax refund, the tax authorities will reject changes to employer's national insurance contributions and/or financial activity tax on this basis. However, the other information in the submitted a-melding will be used as a basis. In cases where changes lead to outstanding tax, the tax authorities will use the information as a basis for periods of up to 10 years after the end of the taxation period.
Do I have to correct the error
The a-melding has been submitted with information which may be incorrect.
If there is an error, you must correct it by the deadline for submitting the a-melding for the calendar month in which you received the error message.
Severity: Guideline