This version is in beta - expect some breaking changes.

CIS Deductions (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

Under the Construction Industry Scheme (CIS), contractors deduct money from a subcontractor’s payments and pass it to HM Revenue and Customs (HMRC). The deductions count as advance payments towards the subcontractor’s tax and National Insurance.

This API allows the developer to:

• retrieve details of the data the contractor has submitted to HMRC
• retrieve a list of CIS deductions
• create CIS deductions
• remove CIS deductions
• override previous CIS deductions (after the tax year has ended)

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

• Raise non-technical or platform-related issues with the Software Development Support Team (SDST).
• Raise technical issues on the income-tax-mtd-changelog GitHub page.

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/deductions/cis/{nino}/current-position

Retrieve CIS Deductions for Subcontractor

GET

This endpoint allows a developer to retrieve a customer's latest CIS deductions data and whether it was submitted by a contractor or user. A National Insurance number and submission ID 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

Query parameters

Name	Description
fromDate string required	CIS tax year start date. Date in the format: YYYY-MM-DD For example: 2020-04-06
toDate string required	CIS tax year end date. Date in the format: YYYY-MM-DD For example: 2021-04-05
source string optional	The source of amended data. Defaults to all. Limited to the following possible values: all contractor customer

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: -
Content-Type required	Specifies the format of the request body, which must be JSON. For example: application/json
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.

{
  "totalDeductionAmount": 12345.56,
  "totalCostOfMaterials": 234234.33,
  "totalGrossAmountPaid": 2342424.56,
  "cisDeductions" : [
    {
      "fromDate": "2020-04-06",
      "toDate": "2021-04-05",
      "contractorName": "contractor Name",
      "employerRef": "123/AA12345",
      "totalDeductionAmount": 3543.55,
      "totalCostOfMaterials": 6644.67,
      "totalGrossAmountPaid": 3424.12,
      "periodData": [
        {
          "deductionFromDate": "2020-04-06",
          "deductionToDate": "2020-05-05",
          "deductionAmount": 4654.78,
          "costOfMaterials": 4564.89,
          "grossAmountPaid": 7878.67,
          "submissionDate": "2020-05-11T16:38:57Z",
          "submissionId": "4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
          "source": "customer"
        },
        {
          "deductionFromDate": "2020-05-06",
          "deductionToDate": "2020-06-05",
          "deductionAmount": 355.00,
          "costOfMaterials": 35.00,
          "grossAmountPaid": 1457.00,
          "submissionDate": "2020-05-11T16:38:57Z",
          "source": "contractor"
        }
      ],
      "links":[
        {
          "href":"individuals/deductions/cis/TC663795B/amendments/4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
          "rel":"delete-cis-deductions-for-subcontractor",
          "method":"DELETE"
        },
        {
          "href":"individuals/deductions/cis/TC663795B/amendments/4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
          "rel":"amend-cis-deductions-for-subcontractor",
          "method":"PUT"
        }
      ]
    },
    {
      "fromDate": "2020-04-06",
      "toDate": "2021-04-05",
      "contractorName": "Soylent Solutions",
      "employerRef": "123/TW44355",
      "totalDeductionAmount": 3543.55,
      "totalCostOfMaterials": 6644.67,
      "totalGrossAmountPaid": 3424.12,
      "periodData": [
        {
          "deductionFromDate": "2020-07-06",
          "deductionToDate": "2020-08-05",
          "deductionAmount": 60.00,
          "costOfMaterials": 35.00,
          "grossAmountPaid": 1457.00,
          "submissionDate": "2020-05-11T16:38:57Z",
          "source": "contractor"
        },
        {
          "deductionFromDate": "2020-09-06",
          "deductionToDate": "2020-10-05",
          "deductionAmount": 60.00,
          "costOfMaterials": 35.00,
          "grossAmountPaid": 1457.00,
          "submissionDate": "2020-05-11T16:38:57Z",
          "source": "contractor"
        }
      ]
    }
  ],
  "links":[
    {
      "href": "individuals/deductions/cis/TC663795B/current-position?fromDate=2020-04-06&toDate=2021-04-05&source=all",
      "rel": "self",
      "method": "GET"
    },
    {
      "href":"individuals/deductions/cis/TC663795B/amendments",
      "rel":"create-cis-deductions-for-subcontractor",
      "method":"POST"
    }
  ]
}

Name	Description
totalDeductionAmount number optional	The total amount of tax deducted by CIS contractors. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 5000.99
totalCostOfMaterials number optional	The total cost of materials incurred under CIS by the subcontractor across all of the CIS contractors that they worked for. This value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 5000.99
totalGrossAmountPaid number optional	The total gross amount paid by CIS contractors. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 5000.99
cisDeductions array required	List of the components that make up the overall deductions.
fromDate string required	CIS start date of a tax year. For example: 2020-04-06
toDate string required	CIS end date of a tax year. For example: 2021-04-05
contractorName string optional	The name of the contractor the subcontractor worked for.
employerRef string required	A unique identifier, the contractor reference number. Must conform to the regular expression ^[0-9]{3}\/[^ ].{0,9}$ For example: 123/AC80213
totalDeductionAmount number optional	The total amount of tax deducted by a CIS contractor. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 5000.99
totalCostOfMaterials number optional	The total cost of materials incurred under CIS by the subcontractor. This value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 5000.99
totalGrossAmountPaid number optional	The total gross amount paid by a CIS contractor. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 5000.99
periodData array required	List of the components that make up the overall deductions.
deductionFromDate string required	The From date when the deduction was made within the CIS tax year period. For example: 2020-07-06
deductionToDate string required	The To date when the deduction was made within the CIS tax year period. For example: 2020-08-05
deductionAmount number optional	The amount of tax deducted by the contractor. This value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 5000.99
costOfMaterials number optional	The cost of materials incurred under CIS. This value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 50.00
grossAmountPaid number optional	The gross amount paid under CIS. This value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 5000.99
submissionDate string required	The date the deduction was submitted. For example: 2020-05-11T16:38:57Z
submissionId string optional	The unique identifier for the submission. For example: 4557ecb5-fd32-48cc-81f5-e6acd1099f3c
source string required	The source of the data. For example: customer or contractor
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/deductions/cis/{nino}/current-position
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 For example: retrieve-cis-deductions-for-subcontractor
method string required	The HTTP method type for the endpoint For example: GET
links array required	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/deductions/cis/{nino}/current-position
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 For example: retrieve-cis-deductions-for-subcontractor
method string required	The HTTP method type for the endpoint For example: GET

Error scenarios

Scenario	HTTP status	Code
The format of the supplied NINO field is not valid.	400 (Bad Request)	FORMAT_NINO
The specified date range is invalid	400 (Bad Request)	RULE_DATE_RANGE_INVALID
The specified date range is outside the allowable tax years (the current tax year minus four years).	400 (Bad Request)	RULE_DATE_RANGE_OUT_OF_DATE
The From date is not a valid format.	400 (Bad Request)	FORMAT_FROM_DATE
The From date parameter is missing.	400 (Bad Request)	MISSING_FROM_DATE
The To date is not a valid format.	400 (Bad Request)	FORMAT_TO_DATE
The To date parameter is missing.	400 (Bad Request)	MISSING_TO_DATE
The source of data should be one of these All (Blended view), Customer or Contractor.	400 (Bad Request)	RULE_SOURCE_INVALID
The remote endpoint has indicated that no data can be found for the given period.	404 (Not Found)	MATCHING_RESOURCE_NOT_FOUND
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

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 success response with customer and contractor deductions.
N/A - DEFAULT using source all	Simulate success response with customer and contractor deductions.
N/A - DEFAULT using source contractor	Simulate success response with contractor deductions.
N/A - DEFAULT using source customer	Simulate success response with customer deductions.
DATE_RANGE_OUT_OF_DATE	Simulate error when retrieving data which is outside the allowable tax years.
NOT_FOUND	Simulate the scenario where no data is found.

Close Section

/individuals/deductions/cis/{nino}/amendments

Create CIS Deductions for Subcontractor

POST

This endpoint allows a developer to create a customer’s CIS deductions that have been previously populated. A 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 write: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: -
Content-Type required	Specifies the format of the request body, which must be JSON. For example: application/json
Authorization required	An OAuth 2.0 Bearer Token with the write:self-assessment scope. For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Request

Scenario: Create CIS request

{
  "fromDate": "2020-04-06",
  "toDate": "2021-04-05",
  "contractorName": "ContractorA",
  "employerRef": "123/AB56797",
  "periodData": [
    {
      "deductionAmount": 355.00,
      "deductionFromDate": "2020-06-06",
      "deductionToDate": "2020-07-05",
      "costOfMaterials": 35.00,
      "grossAmountPaid": 1457.00
    }
  ]
}

Name	Description
fromDate string required	CIS tax year start date. The minimum tax year is 2020-21. The minimum tax year in Sandbox is 2019-20. For example: 2020-04-06
toDate string required	CIS tax year end date. The minimum tax year is 2020-21. The minimum tax year in Sandbox is 2019-20. For example: 2021-04-05
contractorName string required	The name of the contractor the subcontractor worked for.
employerRef string required	A unique identifier, the contractor reference number. Must conform to the regular expression ^[0-9]{3}\/[^ ].{0,9}$ For example: 123/AB56797
periodData array required	List of items that make up the overall deductions. At least one item is required.
deductionAmount number required	The amount of tax deducted by the contractor. This value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 5000.99
deductionFromDate string required	The From date when the deduction was made within the CIS tax year period. For example: 2020-07-06
deductionToDate string required	The To date when the deduction was made within the CIS tax year period. For example: 2020-08-05
costOfMaterials number optional	The cost of materials incurred under CIS. This value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 5000.99
grossAmountPaid number optional	The gross amount paid under CIS. This value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 5000.99

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.

{
  "submissionId": "db854aaa-65dc-488c-9120-e63fea14b9f1",
  "links": [
    {
      "href": "/individuals/deductions/cis/TC663795B/current-position?fromDate=2020-04-06&toDate=2021-04-05",
      "rel": "retrieve-cis-deductions-for-subcontractor",
      "method": "GET"
    }
  ]
}

Name	Description
submissionId string required	A unique identifier for the customer provided CIS deduction amendment. Must conform to the regular expression ^[0-9a-f]{8}-[0-9a-f]{4}-4[0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: ab123aaa-65ab-488c-9120-f63abc14b9n1
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/deductions/cis/{nino}/current-position
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 For example: retrieve-cis-deductions-for-subcontractor
method string required	The HTTP method type for the endpoint For example: GET

Error scenarios

Scenario	HTTP status	Code
The format of the supplied NINO field is not valid.	400 (Bad Request)	FORMAT_NINO
An empty or non-matching body was submitted.	400 (Bad Request)	RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED
The deductions From date is not a valid date format.	400 (Bad Request)	FORMAT_DEDUCTIONS_FROM_DATE
The deductions To date is not a valid date format.	400 (Bad Request)	FORMAT_DEDUCTIONS_TO_DATE
The format of the Employer Reference number is invalid.	400 (Bad Request)	FORMAT_EMPLOYER_REFERENCE
The From date is not a valid format.	400 (Bad Request)	FORMAT_FROM_DATE
The To date is not a valid format.	400 (Bad Request)	FORMAT_TO_DATE
The deductions amount should be a positive number less than 99999999999.99 up to 2 decimal places.	400 (Bad Request)	RULE_DEDUCTIONS_AMOUNT
The cost of materials should be a positive number less than 99999999999.99 up to 2 decimal places.	400 (Bad Request)	RULE_COST_OF_MATERIALS
The gross amount should be a positive number less than 99999999999.99 up to 2 decimal places.	400 (Bad Request)	RULE_GROSS_AMOUNT_PAID
The specified date range is invalid	400 (Bad Request)	RULE_DATE_RANGE_INVALID
The deductions periods do not align with the tax year supplied.	400 (Bad Request)	RULE_UNALIGNED_DEDUCTIONS_PERIOD
The specified tax year is not supported. Either the tax year specified is before the minimum tax year value, or it is after the maximum tax year value.	400 (Bad Request)	RULE_TAX_YEAR_NOT_SUPPORTED
The deductions period does not align from the 6th of one month to the 5th of the following month.	400 (Bad Request)	RULE_DEDUCTIONS_DATE_RANGE_INVALID
The submission has been made before the tax year has ended.	400 (Bad Request)	RULE_TAX_YEAR_NOT_ENDED
CIS deductions already exists for this tax year.	400 (Bad Request)	RULE_DUPLICATE_SUBMISSION
More than one deduction period has been supplied for the same month or period.	400 (Bad Request)	RULE_DUPLICATE_PERIOD
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

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 success response.
DEDUCTIONS_DATE_RANGE_INVALID	Simulate the scenario where the deductions period does not align from the 6th of one month to the 5th of the following month.
UNALIGNED_DEDUCTIONS_PERIOD	Simulate the scenario where the deductions periods do not align with the tax year supplied.
TAX_YEAR_NOT_ENDED	Simulate the scenario where the submission is for tax year that has not ended.
DUPLICATE_SUBMISSION	Simulate the scenario where CIS deductions already exists for this tax year.
DUPLICATE_PERIOD	Simulate the scenario where CIS deductions already exists for this period.

Close Section

/individuals/deductions/cis/{nino}/amendments/{submissionId}

Amend CIS Deductions for Subcontractor

PUT

This endpoint allows a developer to amend a customer’s CIS deductions data that has been previously populated. A National Insurance number and submission ID must be provided.

Authorisation

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

Path parameters

Name	Description
nino string required	National Insurance number in the format AA999999A. For example: TC663795B
submissionId string required	A unique identifier for the customer provided CIS deduction amendment. For example: 4557ecb5-fd32-48cc-81f5-e6acd1099f3c

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: -
Content-Type required	Specifies the format of the request body, which must be JSON. For example: application/json
Authorization required	An OAuth 2.0 Bearer Token with the write:self-assessment scope. For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Request

Scenario: Amend CIS request

{
  "periodData": [
    {
      "deductionAmount": 355.00,
      "deductionFromDate": "2020-06-06",
      "deductionToDate": "2020-07-05",
      "costOfMaterials": 35.00,
      "grossAmountPaid": 1457.00
    },
    {
      "deductionAmount": 355.00,
      "deductionFromDate": "2020-07-06",
      "deductionToDate": "2020-08-05",
      "costOfMaterials": 35.00,
      "grossAmountPaid": 1457.00
    }
  ]
}

Name	Description
periodData array required	List of items that make up the overall deductions. At least one item is required.
deductionAmount number required	The amount of tax deducted by the contractor. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 5000.99
deductionFromDate string required	The From date when the deduction was made within the CIS tax year period. For example: 2020-04-06
deductionToDate string required	The To date when the deduction was made within the CIS tax year period. For example: 2020-04-05
costOfMaterials number optional	The cost of materials incurred under CIS. This value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 5000.99
grossAmountPaid number optional	The gross amount paid under CIS. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 5000.99

Responses

HTTP status 204 (No Content)

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.

Error scenarios

Scenario	HTTP status	Code
The format of the supplied NINO field is not valid.	400 (Bad Request)	FORMAT_NINO
An empty or non-matching body was submitted.	400 (Bad Request)	RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED
The deductions From date is not a valid date format.	400 (Bad Request)	FORMAT_DEDUCTIONS_FROM_DATE
The deductions To date is not a valid date format.	400 (Bad Request)	FORMAT_DEDUCTIONS_TO_DATE
The deductions amount should be a positive number less than 99999999999.99 up to 2 decimal places.	400 (Bad Request)	RULE_DEDUCTIONS_AMOUNT
The cost of materials should be a positive number less than 99999999999.99 up to 2 decimal places.	400 (Bad Request)	RULE_COST_OF_MATERIALS
The gross amount should be a positive number less than 99999999999.99 up to 2 decimal places.	400 (Bad Request)	RULE_GROSS_AMOUNT_PAID
The deductions period does not align from the 6th of one month to the 5th of the following month.	400 (Bad Request)	RULE_DEDUCTIONS_DATE_RANGE_INVALID
The format of the submission ID is not valid.	400 (Bad Request)	FORMAT_SUBMISSION_ID
The deductions periods do not align with the tax year supplied.	400 (Bad Request)	RULE_UNALIGNED_DEDUCTIONS_PERIOD
More than one deduction period has been supplied for the same month or period.	400 (Bad Request)	RULE_DUPLICATE_PERIOD
The remote endpoint has indicated that no data can be found for the given period.	404 (Not Found)	MATCHING_RESOURCE_NOT_FOUND
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

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 success response.
DEDUCTIONS_DATE_RANGE_INVALID	Simulate the scenario where the deductions period does not align from the 6th of one month to the 5th of the following month.
UNALIGNED_DEDUCTIONS_PERIOD	Simulate the scenario where the deductions periods do not align with the tax year supplied.
DUPLICATE_PERIOD	Simulate the scenario where CIS deductions already exists for this period.
NOT_FOUND	Simulate the scenario where the CIS deduction was not found.
TAX_YEAR_NOT_SUPPORTED	Simulates the scenario where the tax year is not supported.

Close Section

/individuals/deductions/cis/{nino}/amendments/{submissionId}

Delete CIS Deductions for Subcontractor

DELETE

This endpoint allows a developer to remove a customer’s CIS deductions data that has been previously populated. A National Insurance number and submission ID must be provided.

Authorisation

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

Path parameters

Name	Description
nino string required	National Insurance number in the format AA999999A. For example: TC663795B
submissionId string required	A unique identifier for the customer provided CIS deduction amendment. For example: 4557ecb5-fd32-48cc-81f5-e6acd1099f3c

Query parameters

Name	Description
taxYear string optional	The tax year to which the data applies in the format YYYY-YY. The start year and end year must not span two tax years. The parameter value must be at least 2023-24. No gaps are allowed, for example, 2023-25 is not valid. For example: 2023-24

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: -
Content-Type required	Specifies the format of the request body, which must be JSON. For example: application/json
Authorization required	An OAuth 2.0 Bearer Token with the write:self-assessment scope. For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Responses

HTTP status 204 (No Content)

Response headers

Name	Description
X-CorrelationId required	Unique ID for operation tracking String, 36 characters. For example: a1e8057e-fbbc-47a8-a8b4-78d9f015c253

See also fraud prevention.

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 submission ID is not valid.	400 (Bad Request)	FORMAT_SUBMISSION_ID
The specified tax year is not supported. Either the tax year specified is before the minimum tax year value, or it is after the maximum tax year value.	400 (Bad Request)	RULE_TAX_YEAR_NOT_SUPPORTED
A tax year before 2023-24 was supplied. A request with a tax year parameter is only valid for tax years 2023-24 or later.	400 (Bad Request)	INVALID_TAX_YEAR_PARAMETER
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 remote endpoint has indicated that no data can be found for the given period.	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 successfully deleting CIS deductions.
NOT_FOUND	Simulate the scenario where the CIS deduction was not found.

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