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

Send fraud prevention data

HMRC monitors transactions to help protect your customers' confidential data from criminals and fraudsters.

Warning You are required by law to submit header data for this API. This includes all associated APIs and endpoints.

Check the data you need to send. You can also use the Test API during initial development and as part of your quality assurance checks.

Versioning

When an API changes in a way that is backwards-incompatible, we increase the version number of the API. See our reference guide for more on versioning.

Errors

We use standard HTTP status codes to show whether an API request succeeded or not. They are usually in the range:

• 200 to 299 if it succeeded, including code 202 if it was accepted by an API that needs to wait for further action
• 400 to 499 if it failed because of a client error by your application
• 500 to 599 if it failed because of an error on our server

Errors specific to each API are shown in the Endpoints section, under Response. See our reference guide for more on errors.

Single errors will be returned in the following format:

{
    "code": "FORMAT_FIELD_NAME",
    "message": "The provided FieldName is invalid"
}

Where possible, multiple errors will be returned with INVALID_REQUEST in the following format:

{
    "code": "INVALID_REQUEST",
    "message": "Invalid request",
    "errors": [
        {
            "code": "RULE_FIELD_NAME",
            "message": "The provided FieldName is not allowed"
        },
        {
            "code": "FORMAT_FIELD_NAME",
            "message": "The provided FieldName is invalid"
        }
    ]
}

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

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

An example with single error:

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

An example with multiple errors:

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

Changelog

You can find the changelog in the income-tax-mtd-changelog GitHub wiki.

Support

• Raise non-technical or platform-related issues with the Software Development Support Team (SDST).
• Raise technical issues on the income-tax-mtd-changelog GitHub page.

Testing

You can use the sandbox environment to test this API. You can use the Create Test User API or it's frontend service to create test users.

It may not be possible to test all scenarios in the sandbox. You can test some scenarios by passing the Gov-Test-Scenario header. Documentation for each endpoint includes a Test data section, which explains the scenarios that you can simulate using the Gov-Test-Scenario header.

If you have a specific testing need that is not supported in the sandbox, contact our support team.

Some APIs may be marked [test only]. This means that they are not available for use in production and may change.

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Endpoints

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.

Responses

HTTP status 200 (OK)

Response headers

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

See also fraud prevention.

Example response

{
  "submittedOn": "2019-04-04T01:01:01Z",
  "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

Responses

HTTP status 200 (OK)

Response headers

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

See also fraud prevention.

Example response

{
  "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.

Responses

HTTP status 204 (No Content)

Response headers

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

See also fraud prevention.

Error scenarios

Scenario	HTTP status	Code
The format of the supplied NINO field is not valid.	400 (Bad Request)	FORMAT_NINO
The format of the supplied tax year field is not valid.	400 (Bad Request)	FORMAT_TAX_YEAR
The specified tax year is not supported. 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.

Responses

HTTP status 200 (OK)

Response headers

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

See also fraud prevention.

Example response

{
  "submittedOn": "2019-04-04T01:01:01Z",
  "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

Responses

HTTP status 200 (OK)

Response headers

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

See also fraud prevention.

Example response

{
  "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.

Responses

HTTP status 204 (No Content)

Response headers

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

See also fraud prevention.

Error scenarios

Scenario	HTTP status	Code
The format of the supplied NINO field is not valid.	400 (Bad Request)	FORMAT_NINO
The format of the supplied tax year field is not valid.	400 (Bad Request)	FORMAT_TAX_YEAR
The specified tax year is not supported. 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.

Responses

HTTP status 200 (OK)

Response headers

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

See also fraud prevention.

Example response

{
  "submittedOn": "2019-04-04T01:01:01Z",
  "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

Responses

HTTP status 200 (OK)

Response headers

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

See also fraud prevention.

Example response

{
  "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.

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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.

Responses

HTTP status 204 (No Content)

Response headers

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

See also fraud prevention.

Error scenarios

Scenario	HTTP status	Code
The format of the supplied NINO field is not valid.	400 (Bad Request)	FORMAT_NINO
The format of the supplied tax year field is not valid.	400 (Bad Request)	FORMAT_TAX_YEAR
The specified tax year is not supported. 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.

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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.

Responses

HTTP status 200 (OK)

Response headers

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

See also fraud prevention.

Example response

{
  "submittedOn":"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

Responses

HTTP status 200 (OK)

Response headers

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

See also fraud prevention.

Example response

{
  "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.

Responses

HTTP status 204 (No Content)

Response headers

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

See also fraud prevention.

Error scenarios

Scenario	HTTP status	Code
The format of the supplied NINO field is not valid.	400 (Bad Request)	FORMAT_NINO
The format of the supplied tax year field is not valid.	400 (Bad Request)	FORMAT_TAX_YEAR
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.

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