HMRC exclusion list - is this the biggest ever?

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HMRC have published v1.0 of the 2018-19 SA exclusion list at It weighs in at a whopping 106 cases. I've never known such a large list at this early stage of the filing season and makes me wonder if this is the largest ever at this time of year? Don't be fooled by the v1.0 tag, there have been v0.x versions. Was this an attempt to hide the true number of lists? Maybe next year there will be negative numbers? Being serious for a moment, how are practitioners supposed to keep up to speed with such a huge list. And have you read any of the cases? They're SO complex. Have a read of 101. Can you make any sense of it? But here's the key point: most third party software handles these cases correctly, it is HMRC's systems which cannot. Surely, as the national taxation authority of the UK, HMRC should be made to get their system to work correctly. Why should taxpayers have to work around HMRC's deficiencies? If third party software (some of which costs <£100) can handle it correctly, why can't HMRC's £multi-million? HMRC heads should roll.

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