The following is an update from HMRC:
“HMRC is working hard to ensure that no tax is incorrectly assessed for a very small number of self-assessment customers, who have a very unusual combination of income types. HMRC is committed to helping customers file online for 2016/17 and is discussing how best to achieve this with agent representatives and software providers. Further information will be provided, as soon as it becomes available.”
The practical effect of this is that agents may wish to await the further update (hopefully in the next couple of weeks) before resorting to filing paper returns for the exclusion cases, in case an electronic fix is announced.