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 developers to retrieve, create, amend or delete relief investments from:

  • VCT subscriptions
  • EIS subscriptions
  • community investments
  • seed enterprise investments
  • social enterprise investments

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"
        }
    ]
}

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

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

Relief Investments

Resources relating to an individual's relief investments

Relief Investments resources

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

Retrieve Relief Investments
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

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

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.

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)

Example response 

{
  "submittedOn": "2019-04-04T01:01:01Z",
  "vctSubscription":[
    {
      "uniqueInvestmentRef": "VCTREF",
      "name": "VCT Fund X",
      "dateOfInvestment": "2018-04-16",
      "amountInvested": 23312.00,
      "reliefClaimed": 1334.00
    }
  ],
  "eisSubscription":[
    {
      "uniqueInvestmentRef": "XTAL",
      "name": "EIS Fund X",
      "knowledgeIntensive": true,
      "dateOfInvestment": "2020-12-12",
      "amountInvested": 23312.00,
      "reliefClaimed": 43432.00
    }
  ],
  "communityInvestment": [
    {
      "uniqueInvestmentRef": "CIREF",
      "name": "CI X",
      "dateOfInvestment": "2020-12-12",
      "amountInvested": 6442.00,
      "reliefClaimed": 2344.00
    }
  ],
  "seedEnterpriseInvestment": [
    {
      "uniqueInvestmentRef": "1234121A",
      "companyName": "Company Inc",
      "dateOfInvestment": "2020-12-12",
      "amountInvested": 123123.22,
      "reliefClaimed": 3432.00
    }
  ],
  "socialEnterpriseInvestment": [
    {
      "uniqueInvestmentRef": "1234121A",
      "socialEnterpriseName": "SE Inc",
      "dateOfInvestment": "2020-12-12",
      "amountInvested": 123123.22,
      "reliefClaimed": 3432.00
    }
  ],
  "links":[
    {
      "href":"/individuals/reliefs/investment/TC663795B/2019-20",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/reliefs/investment/TC663795B/2019-20",
      "method":"PUT",
      "rel":"create-and-amend-reliefs-investments"
    },
    {
      "href":"/individuals/reliefs/investment/TC663795B/2019-20",
      "method":"DELETE",
      "rel":"delete-reliefs-investments"
    }
  ]
}

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.

Must conform to the regular expression ^[0-9a-zA-Z{À-˿'}\- _&`():.'^]{1,105}$

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

Must conform to the regular expression ^[0-9a-zA-Z{À-˿'}\- _&`():.'^]{1,105}$

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.

Must conform to the regular expression ^[0-9a-zA-Z{À-˿'}\- _&`():.'^]{1,105}$

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.

Must conform to the regular expression ^[0-9a-zA-Z{À-˿'}\- _&`():.'^]{1,105}$

For example: Company 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

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.

Must conform to the regular expression ^[0-9a-zA-Z{À-˿'}\- _&`():.'^]{1,105}$

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

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. 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

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 successful response.

NOT_FOUND

Simulates the scenario where no data is found.

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

Create and Amend Relief Investments
PUT

This endpoint allows a developer to create and amend 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 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.

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 

{
  "vctSubscription":[
    {
      "uniqueInvestmentRef": "VCTREF",
      "name": "VCT Fund X",
      "dateOfInvestment": "2018-04-16",
      "amountInvested": 23312.00,
      "reliefClaimed": 1334.00
    }
  ],
  "eisSubscription":[
    {
      "uniqueInvestmentRef": "XTAL",
      "name": "EIS Fund X",
      "knowledgeIntensive": true,
      "dateOfInvestment": "2020-12-12",
      "amountInvested": 23312.00,
      "reliefClaimed": 43432.00
    }
  ],
  "communityInvestment": [
    {
      "uniqueInvestmentRef": "CIREF",
      "name": "CI X",
      "dateOfInvestment": "2020-12-12",
      "amountInvested": 6442.00,
      "reliefClaimed": 2344.00
    }
  ],
  "seedEnterpriseInvestment": [
    {
      "uniqueInvestmentRef": "1234121A",
      "companyName": "Company Inc",
      "dateOfInvestment": "2020-12-12",
      "amountInvested": 123123.22,
      "reliefClaimed": 3432.00
    }
  ],
  "socialEnterpriseInvestment": [
    {
      "uniqueInvestmentRef": "1234121A",
      "socialEnterpriseName": "SE Inc",
      "dateOfInvestment": "2020-12-12",
      "amountInvested": 123123.22,
      "reliefClaimed": 3432.00
    }
  ]
}

Name Description
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.

Must conform to the regular expression ^[0-9a-zA-Z{À-˿'}\- _&`():.'^]{1,105}$

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

Must conform to the regular expression ^[0-9a-zA-Z{À-˿'}\- _&`():.'^]{1,105}$

For example: EIS fund

knowledgeIntensive
boolean
required

A boolean indicating whether companies are carrying out research, development or innovation.

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.

Must conform to the regular expression ^[0-9a-zA-Z{À-˿'}\- _&`():.'^]{1,105}$

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.

Must conform to the regular expression ^[0-9a-zA-Z{À-˿'}\- _&`():.'^]{1,105}$

For example: Company 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

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.

Must conform to the regular expression ^[0-9a-zA-Z{À-˿'}\- _&`():.'^]{1,105}$

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

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)

Example response 

{
  "links":[
    {
      "href":"/individuals/reliefs/investment/TC663795B/2019-20",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/reliefs/investment/TC663795B/2019-20",
      "method":"PUT",
      "rel":"create-and-amend-reliefs-investments"
    },
    {
      "href":"/individuals/reliefs/investment/TC663795B/2019-20",
      "method":"DELETE",
      "rel":"delete-reliefs-investments"
    }
  ]
}

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/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

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. 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

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 the investment date is invalid.

400 (Bad Request)

FORMAT_DATE_OF_INVESTMENT

The format of unique investment reference is invalid.

400 (Bad Request)

FORMAT_UNIQUE_INVESTMENT_REFERENCE

The format of name is invalid.

400 (Bad Request)

FORMAT_NAME

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

Delete Relief Investments
DELETE

This endpoint allows a developer to delete 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 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.

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.

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 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

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 successful response.

NOT_FOUND

Simulates the scenario where no data is found.

Close Section

Other Reliefs

Resources relating to an individual's other reliefs

Other Reliefs resources

/individuals/reliefs/other/{nino}/{taxYear}

Retrieve Other Reliefs
GET

This endpoint allows a developer to retrieve details of other reliefs that have been previously submitted. 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.

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 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)

Example response 

{
  "submittedOn": "2019-04-04T01:01:01Z",
  "nonDeductibleLoanInterest": {
    "customerReference": "myref",
    "reliefClaimed": 763.00
  },
  "payrollGiving": {
    "customerReference": "myref",
    "reliefClaimed": 154.00
  },
  "qualifyingDistributionRedemptionOfSharesAndSecurities": {
    "customerReference": "myref",
    "amount": 222.22
  },
  "maintenancePayments": [
    {
      "customerReference": "myref",
      "exSpouseName" : "Hilda",
      "exSpouseDateOfBirth": "2000-01-01",
      "amount": 222.22
    }
  ],
  "postCessationTradeReliefAndCertainOtherLosses": [
    {
      "customerReference": "myref",
      "businessName": "ACME Inc",
      "dateBusinessCeased": "2019-08-10",
      "natureOfTrade": "Widgets Manufacturer",
      "incomeSource": "AB12412/A12",
      "amount": 222.22
    }
  ],
  "annualPaymentsMade": {
    "customerReference": "myref",
    "reliefClaimed": 763.00
  },
  "qualifyingLoanInterestPayments": [
    {
      "customerReference": "myref",
      "lenderName": "Maurice",
      "reliefClaimed": 763.00
    }
  ],
  "links":[
    {
      "href":"/individuals/reliefs/other/TC663795B/2017-18",
      "method":"PUT",
      "rel":"create-and-amend-reliefs-other"
    },
    {
      "href":"/individuals/reliefs/other/TC663795B/2017-18",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/reliefs/other/TC663795B/2017-18",
      "method":"DELETE",
      "rel":"delete-reliefs-other"
    }
  ]
}

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

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. 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

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 successful response.

NOT_FOUND

Simulates the scenario where no data is found.

Close Section
/individuals/reliefs/other/{nino}/{taxYear}

Create and Amend Other Reliefs
PUT

This endpoint allows a developer to create and amend reliefs other than investments. This includes: loan interest, payroll giving, shares and securities redemptions, maintenance payments, post cessation reliefs, annual payments and qualifying loan interest payments. 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.

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 

{
  "nonDeductibleLoanInterest": {
    "customerReference": "myref",
    "reliefClaimed": 763.00
  },
  "payrollGiving": {
    "customerReference": "myref",
    "reliefClaimed": 154.00
  },
  "qualifyingDistributionRedemptionOfSharesAndSecurities": {
    "customerReference": "myref",
    "amount": 222.22
  },
  "maintenancePayments": [
    {
      "customerReference": "myref",
      "exSpouseName" : "Hilda",
      "exSpouseDateOfBirth": "2000-01-01",
      "amount": 222.22
    }
  ],
  "postCessationTradeReliefAndCertainOtherLosses": [
    {
      "customerReference": "myref",
      "businessName": "ACME Inc",
      "dateBusinessCeased": "2019-08-10",
      "natureOfTrade": "Widgets Manufacturer",
      "incomeSource": "AB12412/A12",
      "amount": 222.22
    }
  ],
  "annualPaymentsMade": {
    "customerReference": "myref",
    "reliefClaimed": 763.00
  },
  "qualifyingLoanInterestPayments": [
    {
      "customerReference": "myref",
      "lenderName": "Maurice",
      "reliefClaimed": 763.00
    }
  ]
}

Name Description
nonDeductibleLoanInterest
object
optional

Details of non-deductible loan interest claimed
customerReference
string
optional

A reference or friendly name used by the customer.

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.

Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$

For example: INPOLY123A

exSpouseName
string
optional

The name of the ex-spouse who receives the payment.
exSpouseDateOfBirth
string
optional

The date the ex-spouse was born.

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.
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

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)

Example response 

{
  "links":[
    {
      "href":"/individuals/reliefs/other/TC663795B/2017-18",
      "method":"PUT",
      "rel":"create-and-amend-reliefs-other"
    },
    {
      "href":"/individuals/reliefs/other/TC663795B/2017-18",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/reliefs/other/TC663795B/2017-18",
      "method":"DELETE",
      "rel":"delete-reliefs-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/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

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 exSpouseName is not valid.

400 (Bad Request)

FORMAT_NAME_EX_SPOUSE

The format of businessName is not valid.

400 (Bad Request)

FORMAT_NAME_BUSINESS

The format of natureOfTrade is not valid.

400 (Bad Request)

FORMAT_NATURE_OF_TRADE

The format of incomeSource is not valid.

400 (Bad Request)

FORMAT_INCOME_SOURCE

The format of lenderName is not valid.

400 (Bad Request)

FORMAT_LENDER_NAME

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

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 supplied date format is invalid.

400 (Bad Request)

FORMAT_DATE

The format of customerReference is not valid.

400 (Bad Request)

FORMAT_CUSTOMER_REF

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 submission cannot be completed due to validation failures.

403 (Forbidden)

RULE_SUBMISSION_FAILED

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.

SUBMISSION_FAILED

Simulates the scenario where a submission has failed.

Close Section

Delete Other Reliefs
DELETE

This endpoint allows a developer to delete reliefs that have been previously submitted. 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.

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.

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 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

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 successful response.

NOT_FOUND

Simulates the scenario where no data is found.

Close Section

Foreign Reliefs

Resources relating to an individual's foreign reliefs

Foreign Reliefs resources

/individuals/reliefs/foreign/{nino}/{taxYear}

Retrieve Foreign Reliefs
GET

This endpoint allows a developer to retrieve foreign reliefs. 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.

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 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)

Example response 

{
  "submittedOn": "2019-04-04T01:01:01Z",
  "foreignTaxCreditRelief": {
    "amount": 5000.99
  },
  "foreignIncomeTaxCreditRelief": [
    {
      "countryCode": "FRA",
      "foreignTaxPaid": 4567.69,
      "taxableAmount": 2853.13,
      "employmentLumpSum": false
    }
  ],
  "foreignTaxForFtcrNotClaimed": {
    "amount": 3456.97
  },
  "links": [
    {
      "href": "/individuals/reliefs/foreign/TC663795B/2017-18",
      "method": "PUT",
      "rel": "create-and-amend-reliefs-foreign"
    },
    {
      "href": "/individuals/reliefs/foreign/TC663795B/2017-18",
      "method": "GET",
      "rel": "self"
    },
    {
      "href": "/individuals/reliefs/foreign/TC663795B/2017-18",
      "method": "DELETE",
      "rel": "delete-reliefs-foreign"
    }
  ]
}

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

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. 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

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 successful response.

NOT_FOUND

Simulates the scenario where no data is found.

Close Section
/individuals/reliefs/foreign/{nino}/{taxYear}

Create and Amend Foreign Reliefs
PUT

This endpoint allows a developer to create and amend foreign reliefs. 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.

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 

{
  "foreignTaxCreditRelief": {
    "amount": 2000.99
  },
  "foreignIncomeTaxCreditRelief": [
    {
      "countryCode": "FRA",
      "taxableAmount": 1999.99,
      "foreignTaxPaid": 1999.99,
      "employmentLumpSum": false
    }
  ],
  "foreignTaxForFtcrNotClaimed": {
    "amount": 1999.99
  }
}

Name Description
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: 1999.99

taxableAmount
number
required

The taxable amount paid on foreign income tax credit relief. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1999.99

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: 1999.99

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)

Example response 

{
  "links":[
    {
      "href":"/individuals/reliefs/foreign/TC663795B/2017-18",
      "method":"PUT",
      "rel":"create-and-amend-reliefs-foreign"
    },
    {
      "href":"/individuals/reliefs/foreign/TC663795B/2017-18",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/reliefs/foreign/TC663795B/2017-18",
      "method":"DELETE",
      "rel":"delete-reliefs-foreign"
    }
  ]
}

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/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

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. That is, the tax year specified is before the minimum tax year value.

400 (Bad Request)

RULE_TAX_YEAR_NOT_SUPPORTED

One or more values have been added with the incorrect format.

400 (Bad Request)

FORMAT_VALUE

Tax year range invalid. A tax year range of one year is required.

400 (Bad Request)

RULE_TAX_YEAR_RANGE_INVALID

An empty or non-matching body was submitted.

400 (Bad Request)

RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED

The format of the supplied country code is not valid.

400 (Bad Request)

FORMAT_COUNTRY_CODE

Not a valid ISO 3166-1 alpha-3 country code.

400 (Bad Request)

RULE_COUNTRY_CODE

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

Delete Foreign Reliefs
DELETE

This endpoint allows a developer to delete foreign reliefs that have been previously submitted. 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.

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.

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 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

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 successful response.

NOT_FOUND

Simulates the scenario where no data is found.

Close Section

Pensions Reliefs

Resources relating to an individual's pensions reliefs

Pensions Reliefs resources

/individuals/reliefs/pensions/{nino}/{taxYear}

Retrieve Pensions Reliefs
GET

This endpoint allows the developer to retrieve tax relief on pension contributions. 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, 2020-21. The start year and end year must not span two tax years. The minimum tax year is 2020-21. No gaps are allowed, for example, 2020-22 is not valid.

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.

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)

Example response 

{
  "submittedOn":"2020-07-14T10:30:18Z",
  "pensionReliefs":{
    "regularPensionContributions":1999.99,
    "oneOffPensionContributionsPaid":1999.99,
    "retirementAnnuityPayments":1999.99,
    "paymentToEmployersSchemeNoTaxRelief":1999.99,
    "overseasPensionSchemeContributions":1999.99
  },
  "links":[
    {
      "href":"/individuals/reliefs/pensions/TC663795B/2019-20",
      "method":"PUT",
      "rel":"create-and-amend-reliefs-pensions"
    },
    {
      "href":"/individuals/reliefs/pensions/TC663795B/2019-20",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/reliefs/pensions/TC663795B/2019-20",
      "method":"DELETE",
      "rel":"delete-reliefs-pensions"
    }
  ]
}

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

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

Tax year range invalid. A tax year range of one year is required.

400 (Bad Request)

RULE_TAX_YEAR_RANGE_INVALID

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

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 a successful response.

NOT_FOUND

Simulates the scenario where no data is found.

Close Section
/individuals/reliefs/pensions/{nino}/{taxYear}

Create and Amend Pensions Reliefs
PUT

This endpoint allows a developer to create and amend pensions reliefs for a 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

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, 2020-21. The start year and end year must not span two tax years. The minimum tax year is 2020-21. No gaps are allowed, for example, 2020-22 is not valid.

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 

{
  "pensionReliefs": {
    "regularPensionContributions": 1999.99,
    "oneOffPensionContributionsPaid": 1999.99,
    "retirementAnnuityPayments": 1999.99,
    "paymentToEmployersSchemeNoTaxRelief": 1999.99,
    "overseasPensionSchemeContributions": 1999.99
  }
}

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

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)

Example response 

{
  "links":[
    {
      "href":"/individuals/reliefs/pensions/TC663795B/2019-20",
      "method":"PUT",
      "rel":"create-and-amend-reliefs-pensions"
    },
    {
      "href":"/individuals/reliefs/pensions/TC663795B/2019-20",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/reliefs/pensions/TC663795B/2019-20",
      "method":"DELETE",
      "rel":"delete-reliefs-pensions"
    }
  ]
}

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/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

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

Tax year range invalid. A tax year range of one year is required.

400 (Bad Request)

RULE_TAX_YEAR_RANGE_INVALID

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

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

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.

Close Section

Delete Pensions Reliefs
DELETE

This endpoint allows the developer to delete Tax relief on pension contributions for a 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

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, 2020-21. The start year and end year must not span two tax years. The minimum tax year is 2020-21. No gaps are allowed, for example, 2020-22 is not valid.

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.

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 tax year field is not valid.

400 (Bad Request)

FORMAT_TAX_YEAR

Tax year range invalid. A tax year range of one year is required.

400 (Bad Request)

RULE_TAX_YEAR_RANGE_INVALID

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

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 a successful response.

NOT_FOUND

Simulates the scenario where no data is found.

Close Section

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