This version is in beta - expect some breaking changes.

Individuals Reliefs (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 software packages to retrieve, create and amend, or delete relief investments from VCT subscriptions, EIS subscriptions, Community Investments, Seed Enterprise Investments and Social Enterprise Investments.

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 individuals-reliefs-api GitHub wiki.

Support

Raise non-technical or platform-related issues with the Software Development Support Team (SDST).
Raise technical issues on the individuals-reliefs-api 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

Relief Investments

Resources relating to an individual's relief investments

Relief Investments resources

/individuals/reliefs/investment/{nino}/{taxYear}

Retrieve Relief Investments [test only]

GET

This endpoint allows a developer to retrieve relief investments from: VCT subscriptions, EIS subscriptions, Community Investments, Seed Enterprise Investments and Social Enterprise Investments. 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. 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`

Name	Description
submittedOn string required	The date the investment relief was added. It must be provided in the format YYYY-MM-DDThh:mm:ssZ For example: `2019-04-04T01:01:01Z`
vctSubscription array optional	Financial details about VCT subscriptions income
uniqueInvestmentRef string required	The Unique Investment Reference (UIR) or the name of the authorising tax office as shown on the certificate. Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$ For example: `12345678`
name string optional	The name of the investment or fund. For example: `VCT fund`
dateOfInvestment string optional	The date of the investment. Date in the format YYYY-MM-DD For example: `2018-04-06`
amountInvested number optional	The total amount invested. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `2000.99`
reliefClaimed number required	The amount of relief being claimed for the tax year. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `2000.99`
eisSubscription array optional	Financial details about EIS subscriptions income.
uniqueInvestmentRef string required	The Unique Investment Reference (UIR) or the name of the authorising tax office as shown on the certificate. Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$ For example: `12345678`
name string optional	The name of the investment or fund For example: `EIS fund`
knowledgeIntensive boolean required	Companies that are carrying out research, development or innovation. The value must be true or false For example: `true`
dateOfInvestment string optional	The date of the investment. Date in the format YYYY-MM-DD For example: `2018-04-06`
amountInvested number optional	The total amount invested. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `2000.99`
reliefClaimed number required	The amount of relief being claimed for the tax year. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `2000.99`
communityInvestment array optional	Financial details about community investment income.
uniqueInvestmentRef string required	The Unique Investment Reference (UIR) or the name of the authorising tax office as shown on the certificate. Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$ For example: `12345678`
name string optional	The name of the investment or fund. For example: `CI X`
dateOfInvestment string optional	The date of the investment. Date in the format YYYY-MM-DD For example: `2018-04-06`
amountInvested number optional	The total amount invested. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `2000.99`
reliefClaimed number required	The amount of relief being claimed for the year. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `2000.99`
seedEnterpriseInvestment array optional	Financial details about Seed Investment Income.
uniqueInvestmentRef string required	The Unique Investment Reference (UIR) or the name of the authorising tax office as shown on the certificate. Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$ For example: `12345678`
companyName string optional	The name of the company holding the investment. For example: `Goldman Sachs`
dateOfInvestment string optional	The date of the investment. Date in the format YYYY-MM-DD For example: `2018-04-06`
amountInvested number optional	The total amount invested. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `2000.99`
reliefClaimed number required	The amount of relief being claimed for the tax year. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `2000.99`
socialEnterpriseInvestment array optional	Financial details about social enterprise investment income.
uniqueInvestmentRef string required	The Unique Investment Reference (UIR) or the name of the authorising tax office as shown on the certificate. Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$ For example: `12345678`
socialEnterpriseName string optional	The name of the investment or fund. For example: `SE Inc`
dateOfInvestment string optional	The date of the investment. Date in the format YYYY-MM-DD For example: `2018-04-06`
amountInvested number optional	The total amount invested. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `2000.99`
reliefClaimed number required	The amount of relief being claimed for the tax year. 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/reliefs/investment/TC663795B/2019-20`
method string required	The HTTP method type for the endpoint Limited to the following possible values: `GET` `PUT` `DELETE`
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-reliefs-investments` `delete-reliefs-investments`

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 matching resource is not found.	404 (Not Found)	MATCHING_RESOURCE_NOT_FOUND

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

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`

Name	Description
submittedOn string required	The date the other reliefs was added. It must be provided in the format YYYY-MM-DDThh:mm:ssZ For example: `2019-04-04T01:01:01Z`
nonDeductibleLoanInterest object optional	Details of non-deductible loan interest claimed
customerReference string optional	A reference or friendly name used by the customer. Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$ For example: `INPOLY123A`
reliefClaimed number required	The amount of relief being claimed for the tax year. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `2000.99`
payrollGiving object optional	Details of payroll giving relief claimed.
customerReference string optional	A reference or friendly name used by the customer. Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$ For example: `INPOLY123A`
reliefClaimed number required	The amount of relief being claimed for the tax year. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `2000.99`
qualifyingDistributionRedemptionOfSharesAndSecurities object optional	Details of qualifying shares and securities distributed that qualify for relief.
customerReference string optional	A reference or friendly name used by the customer. Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$ For example: `INPOLY123A`
amount number required	The amount of relief claimed on qualifying shares and securities. For example: `2000.99`
maintenancePayments array optional	Details of maintenance payments made to an ex-spouse.
customerReference string optional	A reference or friendly name used by the customer. For example: `INPOLY123A`
exSpouseName string optional	The name of the ex-spouse who receives the payment.
exSpouseDateOfBirth string optional	The date ex-spouse was born. Date in the format: YYYY-MM-DD For example: `2018-04-06`
amount number required	The amount paid to a former spouse or civil partner who was born before 6 April 1935. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `2000.99`
postCessationTradeReliefAndCertainOtherLosses array optional	Details of trade reliefs and other losses post cessation of a business.
customerReference string optional	A reference or friendly name used by the customer. Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$ For example: `INPOLY123A`
businessName string optional	The name of the business that has ceased trading.
dateBusinessCeased string optional	The date the business ceased trading. Date in the format: YYYY-MM-DD For example: `2018-04-06`
natureOfTrade string optional	The trading nature of the business. Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$
incomeSource string optional	Income source identifier or UTR (Unique Taxpayer Reference).
amount number required	The amount which can be deducted from chargeable gains. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `2000.99`
annualPaymentsMade object optional	Details of annual payments made.
customerReference string optional	A reference or friendly name used by the customer. Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$ For example: `INPOLY123A`
reliefClaimed number required	The amount of relief being claimed for the tax year. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `2000.99`
qualifyingLoanInterestPayments array optional	Details of qualifying loan interest payments made.
customerReference string optional	A reference or friendly name used by the customer. Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$ For example: `INPOLY123A`
lenderName string optional	The name of the individual, public group, private group, or financial institution that made the funds available.
reliefClaimed number required	The amount of relief being claimed for the tax year. 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/reliefs/other/TC663795B/2019-20`
method string required	The HTTP method type for the endpoint Limited to the following possible values: `GET` `PUT` `DELETE`
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-reliefs-other` `delete-reliefs-other`

Name	Description
submittedOn string required	The date the foreign reliefs were added. It must be provided in the format YYYY-MM-DDThh:mm:ssZ For example: `2019-04-04T01:01:01Z`
foreignTaxCreditRelief object optional	Relief on foreign tax paid to another country on overseas income.
amount number required	The amount of Foreign Tax Credit Relief (FTCR). The value must be greater than 0 and up to 99999999999.99. For example: `2000.99`
foreignIncomeTaxCreditRelief array optional	Financial details about foreign income tax credit relief.
countryCode string required	A three-letter code that represents a country name. The value must be ISO 3166-1 alpha-3 For example: `FRA`
foreignTaxPaid number optional	The amount of foreign Tax Paid on foreign income tax credit relief. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `4526.94`
taxableAmount number required	The amount of foreign Tax Paid on foreign income tax credit relief. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `2963.95`
employmentLumpSum boolean required	A boolean indicating whether employment lump sum for foreign tax credit relief has been claimed. For example: `false`
foreignTaxForFtcrNotClaimed object optional	Object that holds the key value for foreign tax for FTCR not claimed
amount number required	The amount paid on foreign tax not claimed (FTRC). 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/reliefs/foreign/TC663795B/2019-20`
method string required	The HTTP method type for the endpoint Limited to the following possible values: `GET` `PUT` `DELETE`
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-reliefs-foreign` `delete-reliefs-foreign`

Name	Description
submittedOn string required	An ISO-8601 compliant date-time representing when pensions reliefs was submitted on. For example: `2019-04-04T01:01:01Z`
pensionReliefs object required	Object that holds the key value for tax relief on pension contributions.
regularPensionContributions number optional	The amount of regular pension contributions. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `1999.99`
oneOffPensionContributionsPaid number optional	The amount of the one off pensions contribution. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `1999.99`
retirementAnnuityPayments number optional	The amount of retirement annuity received. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `1999.99`
paymentToEmployersSchemeNoTaxRelief number optional	The amount of payments to employers scheme. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `1999.99`
overseasPensionSchemeContributions number optional	The amount of overseas pension scheme contributions. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `1999.99`
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/reliefs/pensions/{nino}/{taxYear}`
method string required	The HTTP method type for the endpoint. Limited to the following possible values: `GET` `PUT` `DELETE`
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-reliefs-pensions` `delete-reliefs-pensions`

Name	Description
pensionReliefs object required	Object that holds the key value for pensions reliefs on.
regularPensionContributions number optional	The amount of regular pension contributions. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `1999.99`
oneOffPensionContributionsPaid number optional	The amount of the one off pensions contribution. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `1999.99`
retirementAnnuityPayments number optional	The amount of retirement annuity received. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `1999.99`
paymentToEmployersSchemeNoTaxRelief number optional	The amount of payments to employers scheme. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `1999.99`
overseasPensionSchemeContributions number optional	The amount of overseas pension scheme contributions. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `1999.99`

Individuals Reliefs (MTD) API

Overview

Versioning

Errors

Changelog

Support

Testing

Endpoints

Relief Investments

Relief Investments resources

Other Reliefs

Other Reliefs resources

Foreign Reliefs

Foreign Reliefs resources

Pensions Reliefs

Pensions Reliefs resources