This version is in beta - expect some breaking changes.

Individual Losses (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 taxpayers to provide financial data for their Brought Forward Losses and Loss Claims. For Brought forward losses a developer can:

• provide a list of brought forward losses
• create a new brought forward loss
• show a single brought forward loss
• delete an existing brought forward loss
• update an existing brought forward loss

For Loss claims a developer can:

• provide a list of loss claims
• create a loss claim against an income source for a specific tax year
• show the detail of an existing loss claim
• delete a previously entered loss claim
• update a previously entered loss claim

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

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

Brought Forward Losses

These resources allow software packages to provide a taxpayers' financial data for their brought forward losses. Here the developer can:

• provide a list of brought forward losses
• create a new brought forward loss to submitted against Self-employment, Self-employment Class 4, UK Furnished Holiday Let (FHL) property, UK other (Non-FHL) property, Foreign property FHL in the European Economic Area (EEA) and Foreign property for the tax year prior to joining MTD
• show a single brought forward loss
• delete an existing brought forward loss
• update an existing brought forward loss

Brought Forward Losses resources

/individuals/losses/{nino}/brought-forward-losses

List Brought Forward Losses

GET

This endpoint allows a developer to retrieve a list of all brought forward losses that have incurred before joining MTD. A National Insurance number is required.

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
taxYear string optional	The tax year the data applies to, for example, 2018-19. The start year and end year must not span two tax years. No gaps are allowed, for example, 2018-20 is not valid. The minimum tax year is 2018-19. For example: 2018-19
typeOfLoss string optional	The type of business the loss applies to. Limited to the following possible values: self-employment uk-property-fhl uk-property-non-fhl foreign-property-fhl-eea foreign-property
businessId string optional	The unique identifier of the income source the claim relates to. Must conform to the regular expression ^X[A-Z0-9]{1}IS[0-9]{11}$ For example: XGIS00000001319

Request headers

Name	Description
Accept required	Specifies the response format and the version of the API to be used. For example: application/vnd.hmrc.2.0+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.

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.

Response

HTTP status: 200 (OK)

{
  "losses": [
    {
      "id": "000000123456789",
      "links": [
        {
          "href": "/individuals/losses/TC663795B/brought-forward-losses/000000123456789",
          "rel": "self",
          "method": "GET"
        }
      ]
    },
    {
      "id": "000000123456790",
      "links": [
        {
          "href": "/individuals/losses/TC663795B/brought-forward-losses/000000123456790",
          "rel": "self",
          "method": "GET"
        }
      ]
    }
  ],
  "links": [
    {
      "href": "/individuals/losses/TC663795B/brought-forward-losses",
      "rel": "create-brought-forward-loss",
      "method": "POST"
    },
    {
      "href": "/individuals/losses/TC663795B/brought-forward-losses",
      "rel": "self",
      "method": "GET"
    }
  ]
}

Name	Description
losses array required	Array of losses
id string required	The unique identifier of the loss Must conform to the regular expression ^[A-Za-z0-9]{15}$ For example: 000000123456789
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/losses/{nino}/brought-forward-losses/{lossId}
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
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/losses/{nino}/brought-forward-losses
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 create-brought-forward-loss
method string required	The HTTP method type for the endpoint Limited to the following possible values: GET POST

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 tax year is not valid.	400 (Bad Request)	FORMAT_TAX_YEAR
The specified tax year is not supported, the tax year specified is before the minimum tax year value.	400 (Bad Request)	RULE_TAX_YEAR_NOT_SUPPORTED
Tax year range invalid. A tax year range of one year is required.	400 (Bad Request)	RULE_TAX_YEAR_RANGE_INVALID
The format of the supplied Type of loss is not valid.	400 (Bad Request)	FORMAT_TYPE_OF_LOSS
The format of the supplied Business ID 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
Matching resource 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	Simulates a list containing 4 losses.
SELF_EMPLOYMENT	Simulates a list containing two self-employment losses.
UK_PROPERTY_FHL	Simulates a list containing a single UK FHL property loss.
UK_PROPERTY_NON_FHL	Simulates a list containing a single UK Non-FHL property loss.
FOREIGN_PROPERTY	Simulates a list containing a single Foreign Property Loss
FOREIGN_PROPERTY_FHL_EEA	Simulates a list containing a single Foreign-Property-FHL-EEA Loss
NOT_FOUND	Simulates the scenario where no data is found.

Close Section

/individuals/losses/{nino}/brought-forward-losses

Create a Brought Forward Loss

POST

This endpoint allows the developer to create a new brought forward loss which can be submitted against self-employment, self-employment class 4, UK Furnished Holiday Let (FHL) property, UK other (Non-FHL) property, foreign property FHL in the European Economic Area (EEA) and foreign property for the tax year prior to joining MTD.

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

See also fraud prevention.

Request

Scenario: Self Employment example

{
  "typeOfLoss": "self-employment",
  "businessId": "XGIS00000001319",
  "lossAmount": 12345.67,
  "taxYear": "2018-19"
}

Scenario: UK Property example

{
  "typeOfLoss": "uk-property-fhl",
  "lossAmount": 12345.67,
  "taxYear": "2018-19"
}

Scenario: Foreign Property example

{
  "typeOfLoss": "foreign-property",
  "businessId": "XGIS00000001319",
  "lossAmount": 12345.67,
  "taxYear": "2018-19"
}

Name	Description
typeOfLoss string required	The type of business the loss applies to. Limited to the following possible values: self-employment self-employment-class4 uk-property-fhl uk-property-non-fhl foreign-property-fhl-eea foreign-property
businessId string optional	A unique identifier for the business. Must be supplied for any Self-employment or Foreign Property typeOfLoss. Must not be supplied for either UK Property typeOfLoss. Must conform to the regular expression ^X[A-Z0-9]{1}IS[0-9]{11}$ For example: XGIS00000001319
lossAmount number required	Brought Forward Loss amount related to the type of loss, specified. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 12345.67
taxYear string required	The tax year the data applies to, for example, 2018-19. The start year and end year must not span two tax years. No gaps are allowed, for example, 2018-20 is not valid. The minimum tax year is 2018-19. For example: 2018-19

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.

Response

HTTP status: 201 (Created)

{
  "id": "1234568790ABCDE",
  "links": [
    {
      "href": "/individuals/losses/TC663795B/brought-forward-losses/1234568790ABCDE",
      "rel": "self",
      "method": "GET"
    },
    {
      "href": "/individuals/losses/TC663795B/brought-forward-losses/1234568790ABCDE",
      "rel": "delete-brought-forward-loss",
      "method": "DELETE"
    },
    {
      "href": "/individuals/losses/TC663795B/brought-forward-losses/1234568790ABCDE/change-loss-amount",
      "rel": "amend-brought-forward-loss",
      "method": "POST"
    }
  ]
}

Name	Description
id string required	The unique identifier of the loss Must conform to the regular expression ^[A-Za-z0-9]{15}$ For example: 1234568790ABCDE
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/losses/{nino}/brought-forward-losses/{lossId}
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 amend-brought-forward-loss delete-brought-forward-loss
method string required	The HTTP method type for the endpoint Limited to the following possible values: GET POST DELETE

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 format of the supplied tax year is not valid.	400 (Bad Request)	FORMAT_TAX_YEAR
The specified tax year is not supported, the tax year specified is before the minimum tax year value.	400 (Bad Request)	RULE_TAX_YEAR_NOT_SUPPORTED
Tax year range invalid. A tax year range of one year is required.	400 (Bad Request)	RULE_TAX_YEAR_RANGE_INVALID
A brought forward loss is entered before the end of the tax year in which it was generated.	400 (Bad Request)	RULE_TAX_YEAR_NOT_ENDED
The format of the supplied Type of loss is not valid.	400 (Bad Request)	FORMAT_TYPE_OF_LOSS
The format of the supplied Business ID is not valid.	400 (Bad Request)	FORMAT_BUSINESS_ID
The format of the supplied Loss amount field is not valid.	400 (Bad Request)	FORMAT_LOSS_AMOUNT
A Business ID must be supplied for a self-employment or a foreign property business type.	400 (Bad Request)	RULE_BUSINESS_ID
Amounts should be a positive number less than 99999999999.99 with up to 2 decimal places.	400 (Bad Request)	RULE_LOSS_AMOUNT
A brought forward loss already exists for this income source.	403 (Forbidden)	RULE_DUPLICATE_SUBMISSION
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
Matching resource 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 success scenario
DUPLICATE	Simulates the scenario where a brought forward loss already exists for this income source
NOT_FOUND	Simulates the scenario where no data can be found
TAX_YEAR_NOT_ENDED	Simulates the scenario where a tax year for the current year is supplied

Close Section

/individuals/losses/{nino}/brought-forward-losses/{lossId}

Retrieve a Brought Forward Loss

GET

This endpoint allows the developer to retrieve an existing brought forward loss amount. A National Insurance number and Loss ID are required.

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
lossId string required	A unique identifier for the brought forward loss. Must conform to the regular expression ^[A-Za-z0-9]{15}$ For example: 1234568790ABCDE

Request headers

Name	Description
Accept required	Specifies the response format and the version of the API to be used. For example: application/vnd.hmrc.2.0+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.

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.

Response

HTTP status: 200 (OK)

Self-employment Class 4 loss

{
  "typeOfLoss": "self-employment-class4",
  "businessId": "XGIS00000001319",
  "lossAmount": 12345.67,
  "taxYear": "2018-19",
  "lastModified": "2018-07-13T12:13:48.763Z",
  "links": [
    {
      "href": "/individuals/losses/TC663795B/brought-forward-losses/1234568790ABCDE",
      "rel": "self",
      "method": "GET"
    },
    {
      "href": "/individuals/losses/TC663795B/brought-forward-losses/1234568790ABCDE",
      "rel": "delete-brought-forward-loss",
      "method": "DELETE"
    },
    {
      "href": "/individuals/losses/TC663795B/brought-forward-losses/1234568790ABCDE/change-loss-amount",
      "rel": "amend-brought-forward-loss",
      "method": "POST"
    }
  ]
}

UK FHL property loss

{
  "typeOfLoss": "uk-property-fhl",
  "lossAmount": 12345.67,
  "taxYear": "2018-19",
  "lastModified": "2018-07-13T12:13:48.763Z",
  "links": [
    {
      "href": "/individuals/losses/TC663795B/brought-forward-losses/1234568790ABCDE",
      "rel": "self",
      "method": "GET"
    },
    {
      "href": "/individuals/losses/TC663795B/brought-forward-losses/1234568790ABCDE",
      "rel": "delete-brought-forward-loss",
      "method": "DELETE"
    },
    {
      "href": "/individuals/losses/TC663795B/brought-forward-losses/1234568790ABCDE/change-loss-amount",
      "rel": "amend-brought-forward-loss",
      "method": "POST"
    }
  ]
}

Foreign property FHL EEA property loss

{
  "taxYear": "2019-20",
  "typeOfLoss": "foreign-property-fhl-eea",
  "businessId": "XAIS12345678910",
  "lossAmount": 100.00,
  "lastModified": "2020-07-13T12:13:48.763Z",
  "links": [
    {
      "href": "/individuals/losses/TC663795B/brought-forward-losses/1234568790ABCDE",
      "rel": "self",
      "method": "GET"
    },
    {
      "href": "/individuals/losses/TC663795B/brought-forward-losses/1234568790ABCDE",
      "rel": "delete-brought-forward-loss",
      "method": "DELETE"
    },
    {
      "href": "/individuals/losses/TC663795B/brought-forward-losses/1234568790ABCDE/change-loss-amount",
      "rel": "amend-brought-forward-loss",
      "method": "POST"
    }
  ]
}

Name	Description
typeOfLoss string required	The type of business the loss applies to. Limited to the following possible values: self-employment self-employment-class4 uk-property-fhl uk-property-non-fhl foreign-property-fhl-eea foreign-property
businessId string optional	An identifier for the business, unique to the customer. Must conform to the regular expression ^X[A-Z0-9]{1}IS[0-9]{11}$ For example: XAIS12345678910
lossAmount number required	Brought forward loss amount related to the type of loss, specified. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 12345.67
taxYear string required	The tax year the data applies to, for example, 2018-19. The start year and end year must not span two tax years. No gaps are allowed, for example, 2018-20 is not valid. The minimum tax year is 2018-19. For example: 2018-19
lastModified string required	The timestamp when the entry was created or last modified. Must conform to the regular expression ^2[0-9]{3}-[0-9]{2}-[0-9]{2}T[0-9]{2}:[0-9]{2}:[0-9]{2}(\.[0-9]{0,3}|)Z$ For example: 2018-07-13T12:13:48.763Z
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/losses/{nino}/brought-forward-losses/{lossId}
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 amend-brought-forward-loss delete-brought-forward-loss
method string required	The HTTP method type for the endpoint. Limited to the following possible values: GET POST DELETE

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 Loss ID is not valid.	400 (Bad Request)	FORMAT_LOSS_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
Matching resource 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	Simulates a success response with a self-employment loss.
SELF_EMPLOYMENT	Simulates a success response with a self-employment loss.
CLASS_4	Simulates a success response with a self-employment National Insurance Class 4 loss.
UK_PROPERTY_FHL	Simulates a success response with a UK FHL property loss.
UK_PROPERTY_NON_FHL	Simulates a success response with a UK Non-FHL property loss.
FOREIGN_PROPERTY	Simulates a success response with a Foreign property loss.
FOREIGN_PROPERTY_FHL_EEA_LOSS	Simulates a success response with a Foreign property FHL EEA loss.
NOT_FOUND	Simulates a scenario where no data is found.

Close Section

/individuals/losses/{nino}/brought-forward-losses/{lossId}

Delete a Brought Forward Loss

DELETE

This endpoint allows users to delete an existing brought forward loss. The user should be aware that where a loss has been used as part of a successful crystallisation activity, deletion will be blocked and an error code will be returned. In such a case, the user can amend the loss amount to zero. If the user wants to delete any details, they need to create a new account for that business.

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
lossId string required	A unique identifier for the brought forward loss. Must conform to the regular expression ^[A-Za-z0-9]{15}$ For example: 1234568790ABCDE

Request headers

Name	Description
Accept required	Specifies the response format and the version of the API to be used. For example: application/vnd.hmrc.2.0+json
Content-Type required	Specifies the format of the request body, which must be JSON. For example: application/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 write:self-assessment scope. For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

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.

Response

HTTP status: 204 (No Content)

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 Loss ID is not valid.	400 (Bad Request)	FORMAT_LOSS_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
An existing brought forward loss cannot be deleted after it has been crystallised. The requested resource is locked.	403 (Forbidden)	RULE_DELETE_AFTER_CRYSTALLISATION
Matching resource 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 success scenario
DELETE_AFTER_CRYSTALLISATION	Simulates the scenario where the requested resource is locked.
NOT_FOUND	Simulates the scenario where no data is found.

Close Section

/individuals/losses/{nino}/brought-forward-losses/{lossId}/change-loss-amount

Amend a Brought Forward Loss Amount

POST

This endpoint allows the developer to update an existing brought forward loss amount. A National Insurance number and Loss ID are required.

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
lossId string required	A unique identifier for the brought forward loss. Must conform to the regular expression ^[A-Za-z0-9]{15}$ For example: 1234568790ABCDE

Request headers

Name	Description
Accept required	Specifies the response format and the version of the API to be used. For example: application/vnd.hmrc.2.0+json
Content-Type required	Specifies the format of the request body, which must be JSON. For example: application/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 write:self-assessment scope. For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Request

{
  "lossAmount": 12345.67
}

Name	Description
lossAmount number required	Brought Forward Loss amount related to a Business. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 12345.67

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.

Response

HTTP status: 200 (OK)

Self-employment Class 4 loss

{
  "typeOfLoss": "self-employment-class4",
  "businessId": "XGIS00000001319",
  "lossAmount": 12345.67,
  "taxYear": "2018-19",
  "lastModified": "2018-07-13T12:13:48.763Z",
  "links": [
    {
      "href": "/individuals/losses/TC663795B/brought-forward-losses/1234568790ABCDE",
      "rel": "self",
      "method": "GET"
    }
  ]
}

UK FHL property loss

{
  "typeOfLoss": "uk-property-fhl",
  "lossAmount": 12345.67,
  "taxYear": "2018-19",
  "lastModified": "2018-07-13T12:13:48.763Z",
  "links": [
    {
      "href": "/individuals/losses/TC663795B/brought-forward-losses/1234568790ABCDE",
      "rel": "self",
      "method": "GET"
    }
  ]
}

UK Foreign property loss

{
  "taxYear": "2018-19",
  "businessId": "XGIS00000001319",
  "typeOfLoss": "foreign-property",
  "lossAmount": 12345.67,
  "lastModified": "2018-07-13T12:13:48.763Z",
  "links": [
    {
      "href": "/individuals/losses/TC663795B/brought-forward-losses/1234568790ABCDE",
      "rel": "self",
      "method": "GET"
    }
  ]
}

Name	Description
typeOfLoss string required	The type of business the loss applies to. Limited to the following possible values: self-employment self-employment-class4 uk-property-fhl uk-property-non-fhl foreign-property foreign-property-fhl-eea
businessId string optional	An identifier for the business, unique to the customer. Must conform to the regular expression ^X[A-Z0-9]{1}IS[0-9]{11}$ For example: XAIS12345678910
lossAmount number required	Brought Forward Loss amount related to the type of loss, specified. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 12345.67
taxYear string required	The tax year the data applies to, for example, 2018-19. The start year and end year must not span two tax years. No gaps are allowed, for example, 2018-20 is not valid. The minimum tax year is 2018-19. For example: 2018-19
lastModified string required	The timestamp when the entry was created or last modified. Must conform to the regular expression ^2[0-9]{3}-[0-9]{2}-[0-9]{2}T[0-9]{2}:[0-9]{2}:[0-9]{2}(\.[0-9]{0,3}|)Z$ For example: 2018-07-13T12:13:48.763Z
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/losses/{nino}brought-forward-losses/{lossId}
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 Loss ID is not valid.	400 (Bad Request)	FORMAT_LOSS_ID
The format of the supplied Loss amount field is not valid.	400 (Bad Request)	FORMAT_LOSS_AMOUNT
Amounts should be a positive number less than 99999999999.99 with up to 2 decimal places.	400 (Bad Request)	RULE_LOSS_AMOUNT
An empty or non-matching body was submitted.	400 (Bad Request)	RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED
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 loss amount supplied is the same as the existing stored loss amount.	403 (Forbidden)	RULE_NO_CHANGE
Matching resource 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.

Simulates a success response with a self-employment National Insurance Class 4

Header Value (Gov-Test-Scenario)	Scenario
N/A - DEFAULT	Simulates a success response with a self-employment loss.
SELF_EMPLOYMENT	Simulates a success response with a self-employment loss.
CLASS_4	Simulates a success response with a self-employment National Insurance Class 4 loss.
UK_PROPERTY_FHL	Simulates a success response with a UK FHL property loss.
UK_PROPERTY_NON_FHL	Simulates a success scenario with UK Non-FHL property loss.
FOREIGN_PROPERTY	Simulates a success response with a Foreign property loss.
FOREIGN_PROPERTY_FHL_EEA	Simulates a success response with a Foreign property FHL EEA loss.
NOT_FOUND	Simulates a scenario where no data is found.
NO_CHANGE	Simulates the scenario where loss amount supplied is the same as the existing stored loss amount.

Close Section

Loss Claims

These resources allow software packages to provide a taxpayers' financial data for their loss claims. Here the developer can:

• Provide a list of loss claims
• Create a Loss Claim against an income source for a specific tax year
• Show the detail of an existing loss claim
• Delete a previously entered loss claim
• Update a previously entered loss claim

Loss Claims resources

/individuals/losses/{nino}/loss-claims

List Loss Claims

GET

This endpoint allows a developer to retrieve existing loss claims information. A National Insurance number is required.

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
taxYear string optional	The tax year the data applies to, for example, 2019-20. The start year and end year must not span two tax years. No gaps are allowed, for example, 2019-21 is not valid. The minimum tax year is 2019-20. For example: 2019-20
typeOfLoss string optional	The type of business the loss applies to. Limited to the following possible values: self-employment uk-property-non-fhl foreign-property
businessId string optional	The unique identifier of the income source the claim relates to. Must conform to the regular expression ^X[A-Z0-9]{1}IS[0-9]{11}$ For example: XGIS00000001319
claimType string optional	[This query parameter is only available in Sandbox] The type of loss claim. Limited to the following possible values: carry-sideways

Request headers

Name	Description
Accept required	Specifies the response format and the version of the API to be used. For example: application/vnd.hmrc.2.0+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.

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.

Response

HTTP status: 200 (OK)

{
    "claims" : [
        {
            "id": "1234568790ABCDE",
            "sequence": 1,
            "typeOfClaim": "carry-sideways",
            "links":[
                {
                    "href":"/individuals/losses/TC663795B/loss-claims/1234568790ABCDE",
                    "rel":"self",
                    "method":"GET"
                }
            ]
        },
        {
            "id": "1234568790ABCDF",
            "typeOfClaim": "carry-forward",
            "links":[
                {
                    "href":"/individuals/losses/TC663795B/loss-claims/1234568790ABCDF",
                    "rel":"self",
                    "method":"GET"
                }
            ]
        }
    ],
    "links":[
        {
            "href":"/individuals/losses/TC663795B/loss-claims",
            "rel":"self",
            "method":"GET"
        },
        {
            "href":"/individuals/losses/TC663795B/loss-claims",
            "rel":"create-loss-claim",
            "method":"POST"
        },
        {
            "href":"/individuals/losses/TC663795B/loss-claims/order",
            "rel":"amend-loss-claim-order",
            "method":"PUT"
        }
    ]
}

Name	Description
claims array required	An array of loss claim objects. An empty array is not returned, if no loss claims exist for the supplied NINO, a MATCHING_RESOURCE_NOT_FOUND error is returned.
id string required	The unique identifier of the loss claim Must conform to the regular expression ^[A-Za-z0-9]{15}$ For example: A2Za0911235813z
sequence integer optional	[This field is only available in Sandbox] A number used to order a loss, the value must be between 1 and 99 For example: 12
typeOfClaim string required	The type of claim to be applied. A self employment or a foreign property loss claim can only be of type carry-forward or carry-sideways. Limited to the following possible values: carry-forward carry-sideways carry-sideways-fhl carry-forward-to-carry-sideways
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/losses/{nino}/loss-claims/{claimId}
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
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/losses/{nino}/loss-claims
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 create-loss-claim amend-loss-claim-order
method string required	The HTTP method type for the endpoint Limited to the following possible values: GET POST PUT

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 tax year is not valid.	400 (Bad Request)	FORMAT_TAX_YEAR
The specified tax year is not supported, the tax year specified is before the minimum tax year value.	400 (Bad Request)	RULE_TAX_YEAR_NOT_SUPPORTED
Tax year range invalid. A tax year range of one year is required.	400 (Bad Request)	RULE_TAX_YEAR_RANGE_INVALID
A Business ID must be supplied for a self-employment or a foreign property business type.	400 (Bad Request)	RULE_BUSINESS_ID
The format of the supplied Type of loss is not valid.	400 (Bad Request)	FORMAT_TYPE_OF_LOSS
The format of the supplied Business ID is not valid.	400 (Bad Request)	FORMAT_BUSINESS_ID
[This error is only available in Sandbox] The format of the supplied claim type is not valid	400 (Bad Request)	FORMAT_CLAIM_TYPE
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
Matching resource 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	Simulates a list containing 4 loss claims.
SELF_EMPLOYMENT	Simulates a list containing 2 self-employment loss claims.
UK_PROPERTY_NON_FHL	Simulates a list containing 2 uk-property-non-fhl loss claims.
FOREIGN_PROPERTY	Simulates a list containing 2 foreign-property loss claims.
CARRY_SIDEWAYS	Simulates a list containing 2 carry-sideways loss claims.
NOT_FOUND	Simulates the scenario where no data is found.

Close Section

/individuals/losses/{nino}/loss-claims

Create a Loss Claim

POST

This endpoint allows a developer to create a Loss Claim against an income source for a specific tax year. Claims cannot be made until after the End of Period Statement. A National Insurance number is required.

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

See also fraud prevention.

Request

Scenario: Self-employment claim

{
    "typeOfLoss":"self-employment",
    "businessId": "XGIS00000001319",
    "typeOfClaim": "carry-forward",
    "taxYear": "2019-20"
}

Scenario: UK Non-FHL Property claim

{
    "typeOfLoss":"uk-property-non-fhl",
    "typeOfClaim": "carry-sideways",
    "taxYear": "2019-20"
}

Scenario: Foreign Property claim

{
    "typeOfLoss": "foreign-property",
    "businessId": "X2IS12356589871",
    "typeOfClaim": "carry-forward",
    "taxYear": "2019-20"
}

Name	Description
typeOfLoss string required	The type of business the loss applies to. Limited to the following possible values: self-employment uk-property-non-fhl foreign-property
businessId string optional	The unique identifier of the income source the claim relates to. Must be supplied for self-employment or foreign-property typeOfLoss. Must not be supplied for uk-property-non-fhl typeOfLoss. Must conform to the regular expression ^X[A-Z0-9]{1}IS[0-9]{11}$ For example: XGIS00000001319
typeOfClaim string required	The type of claim to be applied. Permitted values for "self-employment": carry-forward, carry-sideways Permitted values for "uk-property-non-fhl" and "foreign-property": carry-sideways, carry-sideways-fhl, carry-forward-to-carry-sideways Limited to the following possible values: carry-forward carry-sideways carry-sideways-fhl carry-forward-to-carry-sideways
taxYear string required	The tax year the data applies to, for example, 2019-20. The start year and end year must not span two tax years. No gaps are allowed, for example, 2019-21 is not valid. The minimum tax year is 2019-20. For example: 2019-20

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.

Response

HTTP status: 201 (Created)

{
    "id": "1234568790ABCDE",
    "links":[
        {
            "href":"/individuals/losses/TC663795B/loss-claims/1234568790ABCDE",
            "rel":"self",
            "method":"GET"
        },
        {
            "href":"/individuals/losses/TC663795B/loss-claims/1234568790ABCDE",
            "rel":"delete-loss-claim",
            "method":"DELETE"
        },
        {
            "href":"/individuals/losses/TC663795B/loss-claims/1234568790ABCDE/change-type-of-claim",
            "rel":"amend-loss-claim",
            "method":"POST"
        }
    ]
}

Name	Description
id string required	ID reference to the newly created loss claim. Must conform to the regular expression ^[A-Za-z0-9]{15}$ For example: 1234568790ABCDE
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/losses/{nino}/loss-claims/{claimId}
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 amend-loss-claim delete-loss-claim
method string required	The HTTP method type for the endpoint. Limited to the following possible values: GET POST DELETE

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 format of the supplied Type of loss is not valid.	400 (Bad Request)	FORMAT_TYPE_OF_LOSS
The format of the supplied Business ID is not valid.	400 (Bad Request)	FORMAT_BUSINESS_ID
A Business ID must be supplied for a self-employment or a foreign property business type.	400 (Bad Request)	RULE_BUSINESS_ID
The format of the Type of claim is not valid.	400 (Bad Request)	FORMAT_TYPE_OF_CLAIM
The Type of claim supplied is not valid.	400 (Bad Request)	RULE_TYPE_OF_CLAIM_INVALID
The format of the supplied tax year is not valid.	400 (Bad Request)	FORMAT_TAX_YEAR
The specified tax year is not supported, the tax year specified is before the minimum tax year value.	400 (Bad Request)	RULE_TAX_YEAR_NOT_SUPPORTED
Tax year range invalid. A tax year range of one year is required.	400 (Bad Request)	RULE_TAX_YEAR_RANGE_INVALID
The Loss claim has been made too soon.	403 (Forbidden)	RULE_PERIOD_NOT_ENDED
The Type of claim is the same as a previous submission for this income source.	403 (Forbidden)	RULE_DUPLICATE_SUBMISSION
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
There is no accounting period for the year of the claim.	403 (Forbidden)	RULE_NO_ACCOUNTING_PERIOD
Matching resource 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	Simulates a success scenario
DUPLICATE	Simulates the scenario where a claim of the same type has already been made for this income source
NOT_FOUND	Simulates the scenario where the given income source could not be found
PERIOD_NOT_ENDED	Simulates the scenario where the loss claim has been made too soon
NO_ACCOUNTING_PERIOD	Simulates the scenario where there is no accounting period for the year of the claim

Close Section

/individuals/losses/{nino}/loss-claims/{claimId}

Retrieve a Loss Claim

GET

This endpoint allows a developer to retrieve the detail of an existing loss claim. A National Insurance number and Claim ID is required.

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
claimId string required	A unique identifier for the loss claim. Must conform to the regular expression ^[A-Za-z0-9]{15}$ For example: AAZZ0123456789a

Request headers

Name	Description
Accept required	Specifies the response format and the version of the API to be used. For example: application/vnd.hmrc.2.0+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.

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.

Response

HTTP status: 200 (OK)

Self-employment claim

{
    "typeOfLoss":"self-employment",
    "businessId": "XGIS00000001319",
    "typeOfClaim": "carry-forward",
    "taxYear": "2019-20",
    "lastModified" : "2020-07-11T12:13:48.763Z",
    "links": [
        {
            "href": "/individuals/losses/TC663795B/loss-claims/1234568790ABCDE",
            "rel": "self",
            "method": "GET"
        },
        {
            "href": "/individuals/losses/TC663795B/loss-claims/1234568790ABCDE",
            "rel": "delete-loss-claim",
            "method": "DELETE"
        },
        {
            "href": "/individuals/losses/TC663795B/loss-claims/1234568790ABCDE/change-type-of-claim",
            "rel": "amend-loss-claim",
            "method": "POST"
        }
    ]
}

UK Non-FHL property claim

{
    "typeOfLoss":"uk-property-non-fhl",
    "typeOfClaim": "carry-sideways",
    "taxYear": "2019-20",
    "lastModified" : "2020-07-11T12:15:34.734Z",
    "links": [
        {
            "href": "/individuals/losses/TC663795B/loss-claims/1234568790ABCDE",
            "rel": "self",
            "method": "GET"
        },
        {
            "href": "/individuals/losses/TC663795B/loss-claims/1234568790ABCDE",
            "rel": "delete-loss-claim",
            "method": "DELETE"
        },
        {
            "href": "/individuals/losses/TC663795B/loss-claims/1234568790ABCDE/change-type-of-claim",
            "rel": "amend-loss-claim",
            "method": "POST"
        }
    ]
}

Foreign property claim

{
    "typeOfLoss":"foreign-property",
    "businessId": "XGIS00000001319",
    "typeOfClaim": "carry-forward",
    "taxYear": "2019-20",
    "lastModified" : "2020-07-11T12:13:48.763Z",
    "links": [
        {
            "href": "/individuals/losses/TC663795B/loss-claims/1234568790ABCDE",
            "rel": "self",
            "method": "GET"
        },
        {
            "href": "/individuals/losses/TC663795B/loss-claims/1234568790ABCDE",
            "rel": "delete-loss-claim",
            "method": "DELETE"
        },
        {
            "href": "/individuals/losses/TC663795B/loss-claims/1234568790ABCDE/change-type-of-claim",
            "rel": "amend-loss-claim",
            "method": "POST"
        }
    ]
}

Name	Description
typeOfLoss string required	The type of business the loss applies to. Limited to the following possible values: self-employment uk-property-non-fhl foreign-property
businessId string optional	The unique identifier of the income source the claim relates to. Must be provided for self-employment and foreign-property businesses. Must conform to the regular expression ^X[A-Z0-9]{1}IS[0-9]{11}$ For example: XGIS00000001319
typeOfClaim string required	The type of claim to be applied. Permitted values for "self-employment": carry-forward, carry-sideways. Permitted values for "uk-property-non-fhl" and "foreign-property": carry-sideways, carry-sideways-fhl, carry-forward-to-carry-sideways Limited to the following possible values: carry-forward carry-sideways carry-sideways-fhl carry-forward-to-carry-sideways
taxYear string required	The tax year the data applies to, for example, 2019 to 20. The start year and end year must not span two tax years. No gaps are allowed, for example, 2019 to 21 is not valid. The minimum tax year is 2019 to 20. For example: 2019-20
lastModified string required	The timestamp when the entry was created or last modified. Must conform to the regular expression ^2[0-9]{3}-[0-9]{2}-[0-9]{2}T[0-9]{2}:[0-9]{2}:[0-9]{2}(\.[0-9]{0,3}|)Z$ For example: 2020-07-11T12:13:48.763Z
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/losses/{nino}/loss-claims/{claimId}
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 amend-loss-claim delete-loss-claim
method string required	The HTTP method type for the endpoint Limited to the following possible values: GET POST DELETE

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 Claim ID is not valid.	400 (Bad Request)	FORMAT_CLAIM_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
Matching resource 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	Simulates the successful retrieval of self-employment loss claim with carry-forward.
SE_FORWARD	Simulates the successful retrieval of self-employment loss claim with carry-forward.
SE_SIDEWAYS	Simulates the successful retrieval of self-employment loss claim with carry-sideways.
FP_FORWARD	Simulates the successful retrieval of foreign-property loss claim with carry-forward.
FP_SIDEWAYS	Simulates the successful retrieval of foreign-property loss claim with carry-sideways.
NONFHL_FORWARD	Simulates the successful retrieval of UK Non-FHL property loss claim with carry-forward.
NONFHL_SIDEWAYS	Simulates the successful retrieval of UK Non-FHL property loss claim with carry-sideways.
NONFHL_SIDEWAYS_FHL	Simulates the successful retrieval of UK Non-FHL property loss claim with carry-sideways-fhl.
NONFHL_FORWARD_TO_SIDEWAYS	Simulates the successful retrieval of UK Non-FHL property loss claim with carry-forward-to-carry-sideways.
NOT_FOUND	Simulates the scenario where no data is found.

Close Section

/individuals/losses/{nino}/loss-claims/{claimId}

Delete a Loss Claim

DELETE

This endpoint allows the user to remove a previously entered loss claim.

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
claimId string required	A unique identifier for the loss claim. Must conform to the regular expression ^[A-Za-z0-9]{15}$ For example: AAZZ0123456789a

Request headers

Name	Description
Accept required	Specifies the response format and the version of the API to be used. For example: application/vnd.hmrc.2.0+json
Content-Type required	Specifies the format of the request body, which must be JSON. For example: application/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 write:self-assessment scope. For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

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.

Response

HTTP status: 204 (No Content)

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 Claim ID is not valid.	400 (Bad Request)	FORMAT_CLAIM_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
The remote endpoint has indicated that no data can be found for the given claim ID	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 success scenario
NOT_FOUND	Simulates the scenario where no data is found.

Close Section

/individuals/losses/{nino}/loss-claims/{claimId}/change-type-of-claim

Amend a Loss Claim

POST

This endpoint allows a developer to change the type of claim for an existing loss claim. A National Insurance Number and Claim ID are required.

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
claimId string required	A unique identifier for the loss claim. Must conform to the regular expression ^[A-Za-z0-9]{15}$ For example: AAZZ0123456789a

Request headers

Name	Description
Accept required	Specifies the response format and the version of the API to be used. For example: application/vnd.hmrc.2.0+json
Content-Type required	Specifies the format of the request body, which must be JSON. For example: application/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 write:self-assessment scope. For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Request

{
  "typeOfClaim": "carry-forward"
}

Name	Description
typeOfClaim string required	The type of claim to be applied. Permitted values for "self-employment": carry-forward, carry-sideways. Permitted values for "uk-property-non-fhl" and "foreign-property": carry-sideways, carry-sideways-fhl, carry-forward-to-carry-sideways. Limited to the following possible values: carry-forward carry-sideways carry-sideways-fhl carry-forward-to-carry-sideways

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.

Response

HTTP status: 200 (OK)

Self-employment claim

{
    "typeOfLoss":"self-employment",
    "businessId": "XGIS00000001319",
    "typeOfClaim": "carry-forward",
    "taxYear": "2019-20",
    "lastModified" : "2020-07-11T12:13:48.763Z",
    "links": [
        {
            "href": "/individuals/losses/TC663795B/loss-claims/1234568790ABCDE",
            "rel": "self",
            "method": "GET"
        }
    ]
}

UK Non-FHL property claim

{
    "typeOfLoss":"uk-property-non-fhl",
    "typeOfClaim": "carry-sideways",
    "taxYear": "2019-20",
    "lastModified" : "2020-07-11T12:15:34.734Z",
    "links": [
        {
            "href": "/individuals/losses/TC663795B/loss-claims/1234568790ABCDE",
            "rel": "self",
            "method": "GET"
        }
    ]
}

Foreign-property claim

{
  "typeOfLoss":"foreign-property",
  "businessId": "X2IS12356589871",
  "typeOfClaim": "carry-sideways",
  "taxYear": "2019-20",
  "lastModified" : "2020-07-11T12:13:48.763Z",
  "links": [
    {
      "href": "/individuals/losses/TC663795B/loss-claims/1234568790ABCDE",
      "rel": "self",
      "method": "GET"
    }
  ]
}

Name	Description
taxYear string required	The tax year the data applies to, for example 2019 to 2020. The start year and end year must not span two tax years. Gaps are not allowed, for example 2018 to 2020 is not valid. The minimum tax year is 2019 to 2020.
typeOfClaim string required	The type of claim to be applied. Permitted values for "self-employment": carry-forward, carry-sideways. Permitted values for "uk-property-non-fhl" and "foreign-property": carry-sideways, carry-sideways-fhl, carry-forward-to-carry-sideways. Limited to the following possible values: carry-forward carry-sideways carry-sideways-fhl carry-forward-to-carry-sideways
businessId string optional	The unique identifier of the income source the claim relates to. Must be provided for self-employment and foreign-property businesses. Must conform to the regular expression ^X[A-Z0-9]{1}IS[0-9]{11}$
typeOfLoss string required	The type of business the loss applies to. Limited to the following possible values: self-employment uk-property-non-fhl foreign-property
lastModified string required	The timestamp when the entry was created or last modified. Must conform to the regular expression ^2[0-9]{3}-[0-9]{2}-[0-9]{2}T[0-9]{2}:[0-9]{2}:[0-9]{2}(\.[0-9]{0,3}|)Z$
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/losses/{nino}/loss-claims/{claimId}
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 Claim ID is not valid.	400 (Bad Request)	FORMAT_CLAIM_ID
The format of the Type of claim is not valid.	400 (Bad Request)	FORMAT_TYPE_OF_CLAIM
An empty or non-matching body was submitted.	400 (Bad Request)	RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED
The remote endpoint has indicated that the requested Type of claim is already active.	403 (Forbidden)	RULE_ALREADY_EXISTS
The Type of claim supplied is not valid.	403 (Forbidden)	RULE_TYPE_OF_CLAIM_INVALID
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
Matching resource 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	Simulates a success scenario.
SE_FORWARD	Simulates a success scenario for self-employment loss claim with carry-forward.
SE_SIDEWAYS	Simulates a success scenario for self-employment loss claim with carry-sideways.
NONFHL_FORWARD	Simulates a success scenario for UK Non-FHL property loss claim with carry-forward.
NONFHL_SIDEWAYS	Simulates a success scenario for UK Non-FHL property loss claim with carry-sideways.
NONFHL_SIDEWAYS_FHL	Simulates a success scenario for UK Non-FHL property loss claim with carry-sideways-fhl.
NONFHL_FORWARD_TO_SIDEWAYS	Simulates a success scenario for UK Non-FHL property loss claim with carry-forward-to-carry-sideways.
FP_FORWARD	Simulates a success scenario for foreign-property loss claim with carry-forward.
FP_SIDEWAYS	Simulates a success scenario for foreign-property loss claim with carry-sideways.
NOT_FOUND	Simulates the scenario where no data is found.
ALREADY_EXISTS	Simulates the scenario where the back end detects that the requested type of claim is already active.
INVALID_CLAIM_TYPE	Simulates the scenario where the type of claim selected is not valid for the type of loss.

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/individuals/losses/{nino}/loss-claims/order

Amend Loss Claims Order

PUT

This endpoint allows the developer to change the sequence in which certain losses are used.

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

Query parameters

Name	Description
taxYear string optional	The tax year the data applies to, for example, 2019-20. The start year and end year must not span two tax years. No gaps are allowed, for example, 2019-21 is not valid. The minimum tax year is 2019-20. For example: 2019-20

Request headers

Name	Description
Accept required	Specifies the response format and the version of the API to be used. For example: application/vnd.hmrc.2.0+json
Content-Type required	Specifies the format of the request body, which must be JSON. For example: application/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 write:self-assessment scope. For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Request

{
  "claimType": "carry-sideways",
  "listOfLossClaims": [
    {
      "id": "1234567890ABCDE",
      "sequence":2
    },
    {
      "id": "1234567890ABDE0",
      "sequence":3
    },
    {
      "id": "1234567890ABEF1",
      "sequence":1
    }
  ]
}

Name	Description
claimType string required	The type of loss claims whose order is to be amended. Limited to the following possible values: carry-sideways
listOfLossClaims array required	A list of the claims to be amended - all of the claims for a given type and tax year must be included in the submission.
id string required	The unique identifier for the loss claim must conform to the regular expression: ^[A-Za-z0-9]{15}$ For example: 1234568790ABCDE
sequence integer required	The order number in which this loss claim is to be used it must be an integer from the range 1 to 99. The sequence can have no gaps and must begin with 1. For example: 1

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.

Response

HTTP status: 200 (OK)

{
  "links":[
    {
      "href":"/individuals/losses/TC663795B/loss-claims",
      "rel":"self",
      "method":"GET"
    },
    {
      "href":"/individuals/losses/TC663795B/loss-claims/order",
      "rel":"amend-loss-claim-order",
      "method":"PUT"
    }
  ]
}

Name	Description
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/losses/{nino}/loss-claims
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 amend-loss-claim-order
method string required	The HTTP method type for the endpoint Limited to the following possible values: GET PUT

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 tax year is not valid.	400 (Bad Request)	FORMAT_TAX_YEAR
The format of the supplied Claim ID is not valid.	400 (Bad Request)	FORMAT_CLAIM_ID
The format of the supplied claim type is not valid	400 (Bad Request)	FORMAT_CLAIM_TYPE
The format of the supplied sequence number is not valid.	400 (Bad Request)	FORMAT_SEQUENCE
The sequence does not begin with 1.	400 (Bad Request)	RULE_INVALID_SEQUENCE_START
The sequence is not continuous.	400 (Bad Request)	RULE_SEQUENCE_ORDER_BROKEN
Not all of the loss claims of this type for this tax year were included in the submission.	400 (Bad Request)	RULE_LOSS_CLAIMS_MISSING
An empty or non-matching body was submitted.	400 (Bad Request)	RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED
The specified tax year is not supported, the tax year specified is before the minimum tax year value.	400 (Bad Request)	RULE_TAX_YEAR_NOT_SUPPORTED
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 claim ID	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 list containing 1 loss claim
LOSS_CLAIMS_MISSING	Simulate the scenario where one or more loss claim is missing
NOT_FOUND	Simulate the scenario where no data is found

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