This version is in beta - expect some breaking changes.

Business Details (MTD) API

Version and status
Available in Sandbox Yes
Sandbox base URL https://test-api.service.hmrc.gov.uk
Available in Production Yes
Production base URL https://api.service.hmrc.gov.uk

Overview

This API allows a developer to list all businesses and retrieve additional information about the details of a user’s business.

For information on how to connect to this API see the Income Tax MTD end-to-end service guide.

Send fraud prevention data

HMRC monitors transactions to help protect your customers' confidential data from criminals and fraudsters.

Warning You are required by law to submit header data for this API. This includes all associated APIs and endpoints.

Check the data you need to send. You can also use the Test API during initial development and as part of your quality assurance checks.

Versioning

When an API changes in a way that is backwards-incompatible, we increase the version number of the API. See our reference guide for more on versioning.

Errors

We use standard HTTP status codes to show whether an API request succeeded or not. They are usually in the range:

  • 200 to 299 if it succeeded, including code 202 if it was accepted by an API that needs to wait for further action
  • 400 to 499 if it failed because of a client error by your application
  • 500 to 599 if it failed because of an error on our server

Errors specific to each API are shown in the Endpoints section, under Response. See our reference guide for more on errors.

Single errors will be returned in the following format:
{     "code": "FORMAT_FIELD_NAME",     "message": "The provided FieldName is invalid" }

Where possible, multiple errors will be returned with INVALID_REQUEST in the following format:
{     "code": "INVALID_REQUEST",     "message": "Invalid request",     "errors": [         {      "code": "RULE_FIELD_NAME",      "message": "The provided FieldName is not allowed"         },         {      "code": "FORMAT_FIELD_NAME",      "message": "The provided FieldName is invalid"         }     ] }

Changelog

You can find the changelog in the income-tax-mtd-changelog GitHub wiki.

Support

Testing

You can use the sandbox environment to test this API. You can use the Create Test User API or it's frontend service to create test users.

It may not be possible to test all scenarios in the sandbox. You can test some scenarios by passing the Gov-Test-Scenario header. Documentation for each endpoint includes a Test data section, which explains the scenarios that you can simulate using the Gov-Test-Scenario header.

If you have a specific testing need that is not supported in the sandbox, contact our support team.

Some APIs may be marked [test only]. This means that they are not available for use in production and may change.

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Endpoints

/individuals/business/details/{nino}/list

List All Businesses
GET

This endpoint allows a developer to retrieve all details of a user's business income sources. The unique account reference (National Insurance number) must be provided.

Authorisation

This endpoint is user-restricted and requires an Authorization header containing an OAuth 2.0 Bearer Token with the read:self-assessment scope.

Path parameters

Name Description
nino
string
required

National Insurance number, in the format AA999999A.

For example: TC663795B

Request headers

Name Description
Accept
required

Specifies the response format and the version of the API to be used.

For example: application/vnd.hmrc.1.0+json
Gov-Test-Scenario
optional

Only in sandbox environment. See Test Data table for all header values.

For example: -
Authorization
required
 An OAuth 2.0 Bearer Token with the read:self-assessment scope.

For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Responses

HTTP status 200 (OK)

Response headers

Name Description
X-CorrelationId
required

Unique ID for operation tracking
String, 36 characters.

For example: c75f40a6-a3df-4429-a697-471eeec46435

See also fraud prevention.

Example response 

{
  "listOfBusinesses":[
    {
      "typeOfBusiness": "self-employment",
      "businessId": "XAIS12345678910",
      "tradingName": "RCDTS",
      "links": [
        {
          "href": "/individuals/business/details/NZ345734C/XAIS12345678910",
          "method": "GET",
          "rel": "retrieve-business-details"
        }
      ]
    },
    {
      "typeOfBusiness": "foreign-property",
      "businessId": "XAIS23456789101",
      "links": [
        {
          "href": "/individuals/business/details/NZ345734C/XAIS23456789101",
          "method": "GET",
          "rel": "retrieve-business-details"
        }
      ]
    }
  ],
  "links": [
    {
      "href": "/individuals/business/details/NZ345734C/list",
      "method": "GET",
      "rel": "self"
    }
  ]
}

Name Description
listOfBusinesses
array
required

An array containing the details of all the business income sources held against the specified National insurance number.
typeOfBusiness
string
required

The type of business income source.

Limited to the following possible values:

self-employment
uk-property
foreign-property
property-unspecified
businessId
string
required

A unique identifier for the business income source. Previously known as selfEmploymentId.

Must conform to the regular expression ^X[a-zA-Z0-9]{1}IS[0-9]{11}$

For example: XAIS12345678910

tradingName
string
optional

The trading name of the business.

For example: RCDTS

links
array
optional

A list of endpoint links that indicate possible actions related to the current resource.
href
string
required

The relative url of the endpoint.

For example: /individuals/business/details/CX897463D/XAIS12345678910

rel
string
required

A label for the endpoint, which describes how it is related to the current resource The rel will be `self` where the action is retrieval of the same resource.

Limited to the following possible values:

retrieve-business-details
method
string
required

The HTTP method type for the endpoint.

Limited to the following possible values:

GET
links
array
optional

A list of endpoint links that indicate possible actions related to the current resource.
href
string
required

The relative url of the endpoint.

For example: /individuals/business/details/CX897463D/list

rel
string
required

A label for the endpoint, which describes how it is related to the current resource The rel will be self where the action is retrieval of the same resource.

Limited to the following possible values:

self
method
string
required

The HTTP method type for the endpoint.

Limited to the following possible values:

GET

Error scenarios

Scenario HTTP status Code

The format of the supplied NINO field is not valid.

400 (Bad Request)

FORMAT_NINO

The client or agent is not authorised. This is because: the client is not subscribed to MTD, the agent is not subscribed to Agent Services or the client has not authorised the agent to act on their behalf.

403 (Forbidden)

CLIENT_OR_AGENT_NOT_AUTHORISED

The matching resource is not found.

404 (Not Found)

MATCHING_RESOURCE_NOT_FOUND

For error scenarios that are common across all APIs, and for error formats, see our reference guide.

Test data

Scenario simulations using Gov-Test-Scenario headers is only available in the sandbox environment.

Header Value (Gov-Test-Scenario) Scenario

N/A - DEFAULT

Simulate a successful response with a self-employment business.

PROPERTY

Simulate a successful response with a uk-property business.

FOREIGN_PROPERTY

Simulate a successful response with a foreign-property business.

BUSINESS_AND_PROPERTY

Simulate a successful response with a self-employment, uk-property and foreign-property business.

UNSPECIFIED

Simulate a successful response with a property-unspecified business.

NOT_FOUND

Simulate a scenario where no data is found.

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/individuals/business/details/{nino}/{businessId}

Retrieve business details
GET

This endpoint allows a developer to retrieve additional information for one of a user's business income source. The unique account reference (National Insurance number) must be provided as well as the unique business identifier.

Authorisation

This endpoint is user-restricted and requires an Authorization header containing an OAuth 2.0 Bearer Token with the read:self-assessment scope.

Path parameters

Name Description
nino
string
required

National Insurance number, in the format AA999999A.

For example: TC663795B

businessId
string
required

A unique identifier for the business income source.

It must conform to the following regular expression: ^X[a-zA-Z0-9]{1}IS[0-9]{11}$

For example: XAIS12345678901

Request headers

Name Description
Accept
required

Specifies the response format and the version of the API to be used.

For example: application/vnd.hmrc.1.0+json
Gov-Test-Scenario
optional

Only in sandbox environment. See Test Data table for all header values.

For example: -
Authorization
required
 An OAuth 2.0 Bearer Token with the read:self-assessment scope.

For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Responses

HTTP status 200 (OK)

Response headers

Name Description
X-CorrelationId
required

Unique ID for operation tracking
String, 36 characters.

For example: c75f40a6-a3df-4429-a697-471eeec46435

See also fraud prevention.

Example response 

{
  "businessId": "XAIS12345678910",
  "typeOfBusiness": "self-employment",
  "tradingName": "ABC Ltd.",
  "accountingPeriods":
  [
    {
      "start": "2018-04-06",
      "end": "2019-04-05"
    }
  ],
  "accountingType": "ACCRUALS",
  "commencementDate": "2016-09-24",
  "cessationDate": "2020-03-24",
  "businessAddressLineOne": "1 Acme Rd.",
  "businessAddressLineTwo": "London",
  "businessAddressLineThree": "Greater London",
  "businessAddressLineFour": "United Kingdom",
  "businessAddressPostcode": "M1 1AG",
  "businessAddressCountryCode": "GB",
  "links": [
    {
      "href": "/individuals/business/details/ET009363D/XAIS12345678910",
      "method": "GET",
      "rel": "self"
    }
  ]
}

Name Description
businessId
string
required

A unique identifier for the business income source. Previously known as selfEmploymentId.

Must conform to the regular expression ^X[a-zA-Z0-9]{1}IS[0-9]{11}$

For example: XAIS12345678910

typeOfBusiness
string
required

The type of business income source.

Limited to the following possible values:

self-employment
uk-property
foreign-property
property-unspecified
tradingName
string
optional

The trading name of the business.

For example: ABC Ltd.

accountingPeriods
array
required

A list of the accounting periods for the business.
start
string
required

Date your books or accounts start - the beginning of your accounting period.

For example: 2018-04-06

end
string
required

Date your books or accounts are made up to - the end of your accounting period.

For example: 2019-04-05

accountingType
string
optional

CASH if you used the cash basis, money actually received and paid out, to calculate your income and expenses. Otherwise ACCRUALS.

Limited to the following possible values:

CASH
ACCRUALS
commencementDate
string
optional

Business start date, must be in the past.

For example: 2016-09-24

cessationDate
string
optional

Business cessation date.

For example: 2020-03-24

businessAddressLineOne
string
optional

First line of the business address.

For example: 1 ABC Rd.

businessAddressLineTwo
string
optional

Second line of the business address.

For example: London

businessAddressLineThree
string
optional

Third line of the business address.

For example: Greater London

businessAddressLineFour
string
optional

Fourth line of the business address.

For example: United Kingdom

businessAddressPostcode
string
optional

Business code.

For example: M1 1AG

businessAddressCountryCode
string
optional

The two letter code for a country must adhere to ISO 3166.

For example: GB

links
array
optional

A list of endpoint links that indicate possible actions related to the current resource.
href
string
required

The relative url of the endpoint.

For example: /individuals/business/details/CX897463D/XAIS12345678910

rel
string
required

A label for the endpoint, which describes how it is related to the current resource The rel will be self where the action is retrieval of the same resource.

Limited to the following possible values:

self
method
string
required

The HTTP method type for the endpoint.

Limited to the following possible values:

GET

Error scenarios

Scenario HTTP status Code

The format of the supplied NINO field is not valid.

400 (Bad Request)

FORMAT_NINO

The format of the supplied Business ID field is not valid.

400 (Bad Request)

FORMAT_BUSINESS_ID

The client or agent is not authorised. This is because: the client is not subscribed to MTD, the agent is not subscribed to Agent Services or the client has not authorised the agent to act on their behalf.

403 (Forbidden)

CLIENT_OR_AGENT_NOT_AUTHORISED

No business found for given NINO with given Business ID.

404 (Not Found)

NO_BUSINESS_FOUND

The matching resource is not found.

404 (Not Found)

MATCHING_RESOURCE_NOT_FOUND

For error scenarios that are common across all APIs, and for error formats, see our reference guide.

Test data

Scenario simulations using Gov-Test-Scenario headers is only available in the sandbox environment.

Header Value (Gov-Test-Scenario) Scenario

N/A - DEFAULT

Simulate a successful response with a self-employment business.

Use the following businessId for this scenario:

  • XAIS12345678901

PROPERTY

Simulate a successful response with a uk-property business.

Use the following businessId for this scenario:

  • XAIS12345678902

FOREIGN_PROPERTY

Simulate a successful response with a foreign-property business.

Use the following businessId for this scenario:

  • XAIS12345678903

UNSPECIFIED

Simulate a successful response with a property-unspecified business.

Use the following businessId for this scenario:

  • XAIS12345678903

NOT_FOUND

Simulate a scenario where no data is found.

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