Individuals Disclosures (MTD) - HMRC Developer Hub

Dates and amounts
Date	Amount
Version and status	Select 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 developers to create, amend, retrieve and delete data relating to:

Marriage Allowance
Individuals Disclosures

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" } ] }

Where it is possible for the same error to be returned multiple times, message will describe the expected format and paths will show the fields which are invalid.

Where arrays are submitted a number indicates the object in the array sequence, for example, /arrayName/1/fieldName

An example with single error:
{ "code": "FORMAT_STRING_NAME", "message": "The provided field is not valid", "paths": [ "/arrayName/0/fieldName" ] }

An example with multiple errors: { "code": "INVALID_REQUEST", "message": "Invalid request", "errors": [ { "code": "FORMAT_VALUE", "message": "The field should be between 0 and 99999999999.99", "paths": [ "/objectName/fieldName1", "/arrayName/0/fieldName2" ] }, { "code": "FORMAT_STRING_NAME", "message": "The provided field is not valid", "paths": [ "/arrayName/0/fieldName3", "/arrayName/1/fieldName3" ] } ] }

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.

Endpoints

Marriage Allowance

Resources relating to an individual's marriage allowance.

Marriage Allowance resources

Create Marriage Allowance

POST

This endpoint allows the customer to transfer up to £1,260 of their personal allowance to their spouse or civil partner. 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

Path parameters table
Name	Description
nino string required	National Insurance number, in the format AA999999A. For example: `TC663795B`

Request headers

Request headers Table
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`
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

{
  "spouseOrCivilPartnerNino": "TC663795B",
  "spouseOrCivilPartnerFirstName": "John",
  "spouseOrCivilPartnerSurname": "Smith",
  "spouseOrCivilPartnerDateOfBirth": "1987-10-18"
}

Request table
Name	Description
spouseOrCivilPartnerNino string required	Your spouse or civil partner's National Insurance number. For example: `AA999999A`
spouseOrCivilPartnerFirstName string optional	Your spouse or civil partner's first name. For example: `John`
spouseOrCivilPartnerSurname string required	Your spouse or civil partner's surname. For example: `Smith`
spouseOrCivilPartnerDateOfBirth string optional	The date of birth of your spouse or civil partner in the format YYYY-MM-DD. For example: `1998-04-06`

Responses

HTTP status 201 (Created)

Response headers

Response headers Table
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

Error scenarios table
Scenario	HTTP status	Code
The format of the supplied NINO field is not valid.	400 (Bad Request)	FORMAT_NINO
The format of your spouse or civil partner's first name is not valid.	400 (Bad Request)	FORMAT_SPOUSE_OR_CIVIL_PARTNERS_FIRST_NAME
The format of your spouse or civil partner's surname name is not valid.	400 (Bad Request)	FORMAT_SPOUSE_OR_CIVIL_PARTNERS_SURNAME
The format of your spouse or civil partner's National Insurance Number is not valid.	400 (Bad Request)	FORMAT_SPOUSE_OR_CIVIL_PARTNERS_NINO
The format of the supplied spouse or civil partner's date of birth is not valid.	400 (Bad Request)	FORMAT_SPOUSE_OR_CIVIL_PARTNERS_DATE_OF_BIRTH
An empty or non-matching body was submitted.	400 (Bad Request)	RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED
The supplied spouse or civil partner is invalid because they are deceased.	403 (Forbidden)	RULE_DECEASED_RECIPIENT
The request cannot be made as there is an existing Marriage Allowance claim.	403 (Forbidden)	RULE_ACTIVE_MARRIAGE_ALLOWANCE_CLAIM
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 request cannot be made as the current NINO supplied is invalid.	403 (Forbidden)	RULE_INVALID_REQUEST

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 success response.
DECEASED_RECIPIENT	Simulates the scenario in which the supplied spouse or civil partner has been flagged as deceased.
CLAIM_ALREADY_EXISTS	Simulates the scenario in which a Marriage Allowance claim already exists for the supplied NINO.
INVALID_REQUEST	Simulates the scenario in which a request cannot be made as the current NINO supplied is invalid.

Close Section

Disclosures

Resources relating to an individual's disclosures

Disclosures resources

Retrieve Disclosures

GET

This endpoint allows a developer to retrieve data related to disclosures, for a given tax year. A National Insurance number and tax year 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

Path parameters table
Name	Description
nino string required	National Insurance number, in the format AA999999A. For example: `TC663795B`
taxYear string required	The tax year the data applies to, for example, 2021-22. The start year and end year must not span two tax years. The minimum tax year is 2021-22. No gaps are allowed, for example, 2020-22 is not valid. (The minimum tax year in Sandbox is 2019-20.) For example: `2021-22`

Request headers

Request headers Table
Name	Description
Accept required	Specifies the response format and the version of the API to be used. For example: `application/vnd.hmrc.1.0+json`
Gov-Test-Scenario optional	Only in sandbox environment. See Test Data table for all header values. For example: `-`
Authorization required	An OAuth 2.0 Bearer Token with the `read:self-assessment` scope. For example: `Bearer bb7fed3fe10dd235a2ccda3d50fb`

See also fraud prevention.

Responses

HTTP status 200 (OK)

Response headers

Response headers Table
Name	Description
X-CorrelationId required	Unique ID for operation tracking String, 36 characters. For example: `c75f40a6-a3df-4429-a697-471eeec46435`

See also fraud prevention.

{
   "submittedOn": "2020-07-06T09:37:17Z",
   "taxAvoidance": [
      {
         "srn": "14211123",
         "taxYear": "2020-21"
      }
   ],
   "class2Nics": {
      "class2VoluntaryContributions": true
   },
   "links":[
      {
         "href":"/individuals/disclosures/TC663795B/2021-22",
         "rel":"create-and-amend-disclosures",
         "method":"PUT"
      },
      {
         "href":"/individuals/disclosures/TC663795B/2021-22",
         "rel":"self",
         "method":"GET"
      },
      {
         "href":"/individuals/disclosures/TC663795B/2021-22",
         "rel":"delete-disclosures",
         "method":"DELETE"
      }
   ]
}

Response table
Name	Description
submittedOn string required	The date the disclosures information was added. It must be provided in the format YYYY-MM-DDThh:mm:ssZ For example: `2020-07-06T09:37:17Z`
taxAvoidance array optional	Details of tax avoidance scheme
srn string required	Scheme Reference Number (SRN) of the tax avoidance scheme. Must conform to the regular expression `^[0-9]{8}$` For example: `14211123`
taxYear string required	The tax year in which the expected advantage arises. Date in the format YYYY-YY Must conform to the regular expression `^[0-9]{4}-[0-9]{2}$` For example: `2020-21`
class2Nics object optional	Object containing the Voluntary Class 2 National Insurance Contributions toggle
class2VoluntaryContributions boolean optional	Indicates whether Voluntary Class 2 contributions have been captured. The value must be true if this is the case. For example: `true`
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/disclosures/AA123456A/2019-20`
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-and-amend-disclosures` `delete-disclosures`
method string required	The HTTP method type for the endpoint. Limited to the following possible values: `PUT` `GET` `DELETE`

Error scenarios

Error scenarios table
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 field is not valid.	400 (Bad Request)	FORMAT_TAX_YEAR
The specified tax year is not supported. That is, 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 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 supplied income source could not be 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 success response.
NOT_FOUND	Simulates the scenario where no data is found.

Close Section

Create and Amend Disclosures

PUT

This endpoint allows a developer to create and amend data related to disclosures, for a given tax year. A National Insurance number and tax year 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

Path parameters table
Name	Description
nino string required	National Insurance number, in the format AA999999A. For example: `TC663795B`
taxYear string required	The tax year the data applies to, for example, 2021-22. The start year and end year must not span two tax years. The minimum tax year is 2021-22. No gaps are allowed, for example, 2020-22 is not valid. (The minimum tax year in Sandbox is 2019-20.) For example: `2021-22`

Request headers

Request headers Table
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`
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: Full Disclosures Amendment

{
  "taxAvoidance": [
    {
      "srn": "14211123",
      "taxYear": "2020-21"
    }
  ],
  "class2Nics": {
    "class2VoluntaryContributions": true
  }
}

Request table
Name	Description
taxAvoidance array optional	Details of tax avoidance scheme
srn string required	Scheme Reference Number (SRN) of the tax avoidance scheme. Must conform to the regular expression `^[0-9]{8}$` For example: `14211123`
taxYear string required	The tax year in which the expected advantage arises. Date in the format YYYY-YY Must conform to the regular expression `^[0-9]{4}-[0-9]{2}$` For example: `2020-21`
class2Nics object optional	Object containing the Voluntary Class 2 National Insurance Contributions toggle
class2VoluntaryContributions boolean optional	Indicates whether Voluntary Class 2 contributions are to be captured. The value can only be set to true. For example: `true`

Responses

HTTP status 200 (OK)

Response headers

Response headers Table
Name	Description
X-CorrelationId required	Unique ID for operation tracking String, 36 characters. For example: `c75f40a6-a3df-4429-a697-471eeec46435`

See also fraud prevention.

{
   "links":[
      {
         "href":"/individuals/disclosures/TC663795B/2021-22",
         "rel":"create-and-amend-disclosures",
         "method":"PUT"
      },
      {
         "href":"/individuals/disclosures/TC663795B/2021-22",
         "rel":"self",
         "method":"GET"
      },
      {
         "href":"/individuals/disclosures/TC663795B/2021-22",
         "rel":"delete-disclosures",
         "method":"DELETE"
      }
   ]
}

Response table
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/disclosures/AA123456A/2019-20`
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-and-amend-disclosures` `delete-disclosures`
method string required	The HTTP method type for the endpoint. Limited to the following possible values: `PUT` `GET` `DELETE`

Error scenarios

Error scenarios table
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 field is not valid.	400 (Bad Request)	FORMAT_TAX_YEAR
The specified tax year is not supported. That is, 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 scheme reference number is not valid.	400 (Bad Request)	FORMAT_SRN_INVALID
An empty or non-matching body was submitted.	400 (Bad Request)	RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED
Voluntary Class 2 Contributions can only be set to true.	400 (Bad Request)	RULE_VOLUNTARY_CLASS2_VALUE_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
Voluntary Class 2 NICs cannot be changed after 31st Jan following the year of submission.	403 (Forbidden)	RULE_VOLUNTARY_CLASS2_CANNOT_BE_CHANGED
The supplied income source could not be 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 success response.
VOLUNTARY_CLASS2_CANNOT_BE_CHANGED	Simulates the scenario where Voluntary Class 2 NICs cannot be changed.
NOT_FOUND	Simulates the scenario where no data is found.

Close Section

Delete Disclosures

DELETE

This endpoint allows a developer to delete data related to disclosures, for a given tax year. A National Insurance number and tax year 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

Path parameters table
Name	Description
nino string required	National Insurance number, in the format AA999999A. For example: `TC663795B`
taxYear string required	The tax year the data applies to, for example, 2021-22. The start year and end year must not span two tax years. The minimum tax year is 2021-22. No gaps are allowed, for example, 2020-22 is not valid. (The minimum tax year in Sandbox is 2019-20.) For example: `2021-22`

Request headers

Request headers Table
Name	Description
Accept required	Specifies the response format and the version of the API to be used. For example: `application/vnd.hmrc.1.0+json`
Gov-Test-Scenario optional	Only in sandbox environment. See Test Data table for all header values. For example: `-`
Authorization required	An OAuth 2.0 Bearer Token with the `write:self-assessment` scope. For example: `Bearer bb7fed3fe10dd235a2ccda3d50fb`

See also fraud prevention.

Responses

HTTP status 204 (No Content)

Response headers

Response headers Table
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

Error scenarios table
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 field is not valid.	400 (Bad Request)	FORMAT_TAX_YEAR
The specified tax year is not supported. That is, 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 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
Voluntary Class 2 NICs cannot be changed after 31st Jan following the year of submission.	403 (Forbidden)	RULE_VOLUNTARY_CLASS2_CANNOT_BE_CHANGED
The supplied income source could not be 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 success response.
VOLUNTARY_CLASS2_CANNOT_BE_CHANGED	Simulates the scenario where Voluntary Class 2 NICs cannot be changed.
NOT_FOUND	Simulates the scenario where no data is found.

Close Section

Individuals Disclosures (MTD) API

Overview

Send fraud prevention data

Versioning

Errors

Changelog

Support

Testing

Endpoints

Marriage Allowance

Marriage Allowance resources

Authorisation

Path parameters

Request headers

Request

Responses

HTTP status 201 (Created)

Response headers

Error scenarios

Test data

Disclosures

Disclosures resources

Authorisation

Path parameters

Request headers

Responses

HTTP status 200 (OK)

Response headers

Error scenarios

Test data

Authorisation

Path parameters

Request headers

Request

Responses

HTTP status 200 (OK)

Response headers

Error scenarios

Test data

Authorisation

Path parameters

Request headers

Responses

HTTP status 204 (No Content)

Response headers

Error scenarios

Test data

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