Advice messages are conditions that will not cause accounts to be rejected by HMRC or the Irish Revenue as part of a CT Return or by Companies House. Typically, advisories are generated by deviations from the HMRC or Irish Revenue Style Guides or the non-mandatory requirements of the Companies House Technical Interface Specification (TIS) as it applies to statutory accounts, and whilst we recommend that you follow the advice given, it is not imperative that you do so (you may have an overriding reason for the choice that led to the advice being issued, in which case you are free to ignore it).

UK Accounts that elicit only warning or advisory messages from the SureFile Accounts service HMRC filing validation checks are eligible to be submitted to the HMRC Test-in-Live service for verification.