40xxx · Reported payee
CESOP error 40040
“ReportedPayee listed in the No Payment Data for the requested period message”
Caught before you file
What it means
Payees appear in a 'no payment data' message. MessageTypeIndic CESOP102 says there is nothing to report for the period, so it cannot carry payees.
Why files get it
- The nil flag set by default in an exporter that then wrote the payees anyway.
How to fix it
- If there are payees to report, send the message as CESOP100.
- If there are not, remove every ReportedPayee.
Check a file for 40040 before you submit
The free validator runs the CESOP business rules against your file and names the error each finding would become — 40040 included — so the Validation Result is not where you first hear about it.
The file is parsed in your browser tab. No upload, no account.
Source: the error catalogue in the Payment Data XSD User Guide — CESOP, v4.40 (DG TAXUD), §2.2.3.18. The explanation is ours; it describes the file format and is not tax advice.