This version is in beta - expect some breaking changes.

Individuals Expenses (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 developers to retrieve, amend and delete expenses for:

• income for trade union and patent royalties
• existing employment expenses

This API also allows developers to ignore HMRC provided employment expenses for a user.

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.

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Endpoints

Other Expenses

Resources relating to an individual's other expenses

Other Expenses resources

/individuals/expenses/other/{nino}/{taxYear}

Retrieve Other Expenses

GET

This endpoint enables you to retrieve other expenses. 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

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: 2020-21

Request headers

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

See also fraud prevention.

Responses

HTTP status 200 (OK)

Response headers

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

See also fraud prevention.

Example response

{
  "submittedOn": "2019-04-04T01:01:01Z",
  "paymentsToTradeUnionsForDeathBenefits": {
    "customerReference": "TRADE UNION PAYMENTS",
    "expenseAmount": 4528.99
  },
  "patentRoyaltiesPayments": {
    "customerReference": "ROYALTIES PAYMENTS",
    "expenseAmount": 3015.50
  },
  "links":[
    {
      "href":"/individuals/expenses/other/TC663795B/2019-20",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/expenses/other/TC663795B/2019-20",
      "method":"PUT",
      "rel":"amend-expenses-other"
    },
    {
      "href":"/individuals/expenses/other/TC663795B/2019-20",
      "method":"DELETE",
      "rel":"delete-expenses-other"
    }
  ]
}

Name	Description
submittedOn string required	The date the expenses were added. It must be provided in the format YYYY-MM-DDThh:mm:ssZ For example: 2019-04-04T01:01:01Z
paymentsToTradeUnionsForDeathBenefits object optional	Payments made to a Trade union or friendly society for death benefits.
customerReference string optional	A reference the user supplies to identify the record. For example: TRADE UNION PAYMENTS
expenseAmount number required	The amount spent or cost incurred. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 2000.99
patentRoyaltiesPayments object optional	Payments made by the licensee to the licensor for the use of the patent. They are usually a percentage of the revenue generated by the patent, although they can sometimes be agreed as a fixed fee.
customerReference string optional	A reference the user supplies to identify the record. For example: ROYALTIES PAYMENTS
expenseAmount number required	The amount spent or cost incurred. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 2000.99
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/expenses/other/TC663795B/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 amend-expenses-other delete-expenses-other
method string required	The HTTP method type for the endpoint. Limited to the following possible values: GET PUT 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 tax year field is not valid.	400 (Bad Request)	FORMAT_TAX_YEAR
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
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 matching resource is not found.	404 (Not Found)	MATCHING_RESOURCE_NOT_FOUND

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

Test data

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

Header Value (Gov-Test-Scenario)	Scenario
N/A - DEFAULT	Simulates success response.
NOT_FOUND	Simulates the scenario where no data is found.

Close Section

/individuals/expenses/other/{nino}/{taxYear}

Create and Amend Other Expenses

PUT

This endpoint enables you to create and amend other expenses. 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

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: 2020-21

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
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: Default Example

{
  "paymentsToTradeUnionsForDeathBenefits": {
    "customerReference": "TRADE UNION PAYMENTS",
    "expenseAmount": 1223.22
  },
  "patentRoyaltiesPayments":{
    "customerReference": "ROYALTIES PAYMENTS",
    "expenseAmount": 1223.22
  }
}

Name	Description
paymentsToTradeUnionsForDeathBenefits object optional	Payments made to a Trade union or friendly society for death benefits.
customerReference string optional	A reference the user supplies to identify the record. For example: TRADE UNION PAYMENTS
expenseAmount number required	The amount spent or cost incurred. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 2000.99
patentRoyaltiesPayments object optional	Payments made by the licensee to the licensor for the use of the patent. They are usually a percentage of the revenue generated by the patent, although they can sometimes be agreed as a fixed fee.
customerReference string optional	A reference the user supplies to identify the record. For example: ROYALTIES PAYMENTS
expenseAmount number required	The amount spent or cost incurred. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 2000.99

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.

Default Example

{
  "links":[
    {
      "href":"/individuals/expenses/other/TC663795B/2019-20",
      "method":"PUT",
      "rel":"amend-expenses-other"
    },
    {
      "href":"/individuals/expenses/other/TC663795B/2019-20",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/expenses/other/TC663795B/2019-20",
      "method":"DELETE",
      "rel":"delete-expenses-other"
    }
  ]
}

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/expenses/other/TC663795B/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 amend-expenses-other delete-expenses-other
method string required	The HTTP method type for the endpoint Limited to the following possible values: GET PUT 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 tax year field is not valid.	400 (Bad Request)	FORMAT_TAX_YEAR
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
Tax year range invalid. A tax year range of one year is required.	400 (Bad Request)	RULE_TAX_YEAR_RANGE_INVALID
One or more values have been added with the incorrect format.	400 (Bad Request)	FORMAT_VALUE
An empty or non-matching body was submitted.	400 (Bad Request)	RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED
The format of customer reference is not valid.	400 (Bad Request)	FORMAT_CUSTOMER_REFERENCE
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.

Close Section

/individuals/expenses/other/{nino}/{taxYear}

Delete Other Expenses

DELETE

This endpoint enables you to delete other expenses. 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

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: 2020-21

Request headers

Name	Description
Accept required	Specifies the response format and the version of the API to be used. For example: application/vnd.hmrc.1.0+json
Gov-Test-Scenario optional	Only in sandbox environment. See Test Data table for all header values. For example: -
Authorization required	An OAuth 2.0 Bearer Token with the 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: 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
The format of the supplied tax year field is not valid.	400 (Bad Request)	FORMAT_TAX_YEAR
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
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 matching resource is not found.	404 (Not Found)	MATCHING_RESOURCE_NOT_FOUND

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

Test data

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

Header Value (Gov-Test-Scenario)	Scenario
N/A - DEFAULT	Simulate success response.
NOT_FOUND	Simulates the scenario where the given expenses could not be found.

Close Section

Employment Expenses

Resources relating to an individual's employment expenses

Employment Expenses resources

/individuals/expenses/employments/{nino}/{taxYear}

Retrieve Employment Expenses

GET

This endpoint enables you to retrieve existing employment expenses. 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

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

Query parameters

Name

Description

source string optional

Specifies the source of data to be returned. Defaults to “latest” if not provided, which combines the HMRC and user-provided overridden values. Limited to the following possible values: 'hmrcHeld' - This will query the HMRC held data only 'user' - This will query customer submitted data only 'latest' - This will return the latest of HMRC held and Customer data based on the latest timestamp in HMRC held (where multiple timestamps are present) or IBD data

Request headers

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

See also fraud prevention.

Responses

HTTP status 200 (OK)

Response headers

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

See also fraud prevention.

Example user response

{
  "submittedOn": "2020-12-12T12:12:12Z",
  "totalExpenses": 123.12,
  "source": "user",
  "dateIgnored": "2020-12-11T12:12:12Z",
  "expenses": {
    "businessTravelCosts": 123.12,
    "jobExpenses": 123.12,
    "flatRateJobExpenses": 123.12,
    "professionalSubscriptions": 123.12,
    "hotelAndMealExpenses": 123.12,
    "otherAndCapitalAllowances": 123.12,
    "vehicleExpenses": 123.12,
    "mileageAllowanceRelief": 123.12
  },
  "links": [
    {
      "href":"/individuals/expenses/employments/TC663795B/2019-20",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/expenses/employments/TC663795B/2019-20",
      "method":"PUT",
      "rel":"amend-employment-expenses"
    },
    {
      "href":"/individuals/expenses/employments/TC663795B/2019-20",
      "method":"DELETE",
      "rel":"delete-employment-expenses"
    }
  ]
}

Example hmrcHeld response

{
  "submittedOn": "2020-12-12T12:12:12Z",
  "totalExpenses": 123.12,
  "source": "hmrcHeld",
  "dateIgnored": "2020-12-11T12:12:12Z",
  "expenses": {
    "businessTravelCosts": 123.12,
    "jobExpenses": 123.12,
    "flatRateJobExpenses": 123.12,
    "professionalSubscriptions": 123.12,
    "hotelAndMealExpenses": 123.12,
    "otherAndCapitalAllowances": 123.12,
    "vehicleExpenses": 123.12,
    "mileageAllowanceRelief": 123.12
  },
  "links": [
    {
      "href":"/individuals/expenses/employments/TC663795B/2019-20",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/expenses/employments/TC663795B/2019-20/ignore",
      "method":"POST",
      "rel":"ignore-employment-expenses"
    }
  ]
}

Example latest response

{
  "submittedOn": "2020-12-12T12:12:12Z",
  "totalExpenses": 123.12,
  "source": "latest",
  "dateIgnored": "2020-12-11T12:12:12Z",
  "expenses": {
    "businessTravelCosts": 123.12,
    "jobExpenses": 123.12,
    "flatRateJobExpenses": 123.12,
    "professionalSubscriptions": 123.12,
    "hotelAndMealExpenses": 123.12,
    "otherAndCapitalAllowances": 123.12,
    "vehicleExpenses": 123.12,
    "mileageAllowanceRelief": 123.12
  },
  "links": [
    {
      "href":"/individuals/expenses/employments/TC663795B/2019-20",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/expenses/employments/TC663795B/2019-20",
      "method":"PUT",
      "rel":"amend-employment-expenses"
    },
    {
      "href":"/individuals/expenses/employments/TC663795B/2019-20",
      "method":"DELETE",
      "rel":"delete-employment-expenses"
    },
    {
      "href":"/individuals/expenses/employments/TC663795B/2019-20/ignore",
      "method":"POST",
      "rel":"ignore-employment-expenses"
    }
  ]
}

Name	Description
submittedOn string optional	The date the expenses were submitted. Must conform to the format YYYY-MM-DDThh:mm:ssZ For example: 2020-07-13T20:37:27Z
totalExpenses number optional	The sum of the expenses provided. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 2000.99
source string optional	Specifies the source of data returned. "latest" combines the HMRC and user-provided overridden values. Limited to the following possible values: hmrcHeld user latest
dateIgnored string optional	The date the expenses were flagged not to be used in the tax calculation. Must conform to the format YYYY-MM-DDThh:mm:ssZ For example: 2020-07-13T20:37:27Z
expenses object optional	Object containing the employment expenses.
businessTravelCosts number optional	Expenses associated with business travel where own or company vehicle was not used. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 2000.99
jobExpenses number optional	The actual expense of replacing or maintaining tools or special work clothes. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 2000.99
flatRateJobExpenses number optional	Fixed rate expenses applied for replacing or maintaining tools or special work clothes. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 2000.99
professionalSubscriptions number optional	Fees or subscriptions to professional bodies, required in order to undertake the employment. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 2000.99
hotelAndMealExpenses number optional	Subsistence costs incurred with work. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 2000.99
otherAndCapitalAllowances number optional	The expense from purchasing small items required for this employment. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 2000.99
vehicleExpenses number optional	Fuel and other costs when using a company vehicle. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 2000.99
mileageAllowanceRelief number optional	The shortfall incurred when the employer pays less than the approved mileage rate. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: 2000.99
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/expenses/employments/{nino}/{taxYear}
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-employment-expenses delete-employment-expenses ignore-employment-expenses
method string required	The HTTP method type for the endpoint. Limited to the following possible values: GET PUT 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 tax year field is not valid.	400 (Bad Request)	FORMAT_TAX_YEAR
The format of the supplied Source field is not valid.	400 (Bad Request)	FORMAT_SOURCE
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
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 matching resource is not found.	404 (Not Found)	MATCHING_RESOURCE_NOT_FOUND

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

Test data

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

Header Value (Gov-Test-Scenario)	Scenario
N/A - DEFAULT ?source=user	Requesting user source simulates success response with User provided financial details.
N/A - DEFAULT ?source=hmrcHeld	Requesting hmrcHeld source simulates success response with HMRC held financial details.
N/A - DEFAULT ?source=latest	Requesting latest source simulates success response with Latest financial details submitted.
NOT_FOUND	Simulates the scenario where no data is found.

Close Section

/individuals/expenses/employments/{nino}/{taxYear}

Create and Amend Employment Expenses

PUT

This endpoint enables you to add or update existing employment expenses. This endpoint can only be used after the tax year has ended. A National Insurance number and tax year are required.

Amending an expense will override the expense and remove the “dateIgnored” flag from HMRC-provided expenses.

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
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

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: Default Example

{
  "expenses": {
    "businessTravelCosts": 1234.23,
    "jobExpenses": 1223.22,
    "flatRateJobExpenses": 1223.22,
    "professionalSubscriptions": 1223.22,
    "hotelAndMealExpenses": 1223.22,
    "otherAndCapitalAllowances": 1223.22,
    "vehicleExpenses": 1223.22,
    "mileageAllowanceRelief": 1223.22
  }
}

Name	Description
expenses object required	Object containing the employment expenses.
businessTravelCosts number optional	Expenses associated with business travel. The value must be between 0 and 99999999999.99 For example: 2000.99
jobExpenses number optional	The actual expense of replacing or maintaining tools or special work clothes. The value must be between 0 and 99999999999.99 For example: 2000.99
flatRateJobExpenses number optional	Fixed rate expenses applied for replacing or maintaining tools or special work clothes. The value must be between 0 and 99999999999.99 For example: 2000.99
professionalSubscriptions number optional	Fees or subscriptions to professional bodies, required in order to undertake the employment. The value must be between 0 and 99999999999.99 For example: 2000.99
hotelAndMealExpenses number optional	Subsistence costs incurred with work. The value must be between 0 and 99999999999.99 For example: 2000.99
otherAndCapitalAllowances number optional	The expense from purchasing small items required for this employment. The value must be between 0 and 99999999999.99 For example: 2000.99
vehicleExpenses number optional	Vehicle expenses for using own car, van or motorcycle for business mileage occurred during work. The value must be between 0 and 99999999999.99 For example: 2000.99
mileageAllowanceRelief number optional	The shortfall incurred when the employer pays less than the approved mileage rate. The value must be between 0 and 99999999999.99 For example: 2000.99

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.

Default Example

{
  "links":[
    {
      "href":"/individuals/expenses/employments/TC663795B/2021-22",
      "method":"PUT",
      "rel":"amend-employment-expenses"
    },
    {
      "href":"/individuals/expenses/employments/TC663795B/2021-22",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/expenses/employments/TC663795B/2021-22",
      "method":"DELETE",
      "rel":"delete-employment-expenses"
    }
  ]
}

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/expenses/employments/{nino}/{taxYear}
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-employment-expenses delete-employment-expenses
method string required	The HTTP method type for the endpoint Limited to the following possible values: GET PUT 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 tax year field is not valid.	400 (Bad Request)	FORMAT_TAX_YEAR
One or more values have been added with the incorrect format.	400 (Bad Request)	FORMAT_VALUE
An empty or non-matching body was submitted.	400 (Bad Request)	RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED
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
Tax year range invalid. A tax year range of one year is required.	400 (Bad Request)	RULE_TAX_YEAR_RANGE_INVALID
The submission has been made before the Tax year it relates to has ended.	400 (Bad Request)	RULE_TAX_YEAR_NOT_ENDED
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
Employments could not be found for the supplied NINO.	404 (Not Found)	MATCHING_RESOURCE_NOT_FOUND

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

Test data

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

Header Value (Gov-Test-Scenario)	Scenario
N/A - DEFAULT	Simulate a success response.
NOT_FOUND	Scenario to simulate not found error.

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/individuals/expenses/employments/{nino}/{taxYear}

Delete Employment Expenses

DELETE

This endpoint allows a developer to delete employment expenses for a user and can only be used after the tax year has ended.
Deleting an expense will remove the amended expense and remove the “dateIgnored” flag from HMRC expenses.
This endpoint requires a National Insurance number and tax year.

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
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

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

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
The format of the supplied tax year field is not valid.	400 (Bad Request)	FORMAT_TAX_YEAR
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
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	Simulate a success response.
NOT_FOUND	Simulates the scenario where the given expenses could not be found.

Close Section

/individuals/expenses/employments/{nino}/{taxYear}/ignore

Ignore Employment Expenses

POST

This endpoint enables you to ignore HMRC-provided employment expenses for this user. This endpoint can only be used after the tax year has ended. A National Insurance number and tax year must be provided.

Ignoring an expense will remove any amended expenses and add the “dateIgnored” flag to HMRC-provided expenses.

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
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

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 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.

Default Example

{
  "links":[
    {
      "href":"/individuals/expenses/employments/TC663795B/2021-22",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/expenses/employments/TC663795B/2021-22",
      "method":"DELETE",
      "rel":"delete-employment-expenses"
    }
  ]
}

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/expenses/employments/{nino}/{taxYear}
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 delete-employment-expenses
method string required	The HTTP method type for the endpoint Limited to the following possible values: GET 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 tax year field is not valid.	400 (Bad Request)	FORMAT_TAX_YEAR
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
Tax year range invalid. A tax year range of one year is required.	400 (Bad Request)	RULE_TAX_YEAR_RANGE_INVALID
The submission has been made before the Tax year it relates to has ended.	400 (Bad Request)	RULE_TAX_YEAR_NOT_ENDED
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 expenses 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 a success response.
NOT_FOUND	Scenario to simulate not found error.

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