Other Deductions (MTD) - HMRC Developer Hub

Dates and amounts
Date	Amount
Version and status	Select version and status
Available in Sandbox	Yes
Sandbox base URL	https://test-api.service.hmrc.gov.uk
Available in Production	Yes
Production base URL	https://api.service.hmrc.gov.uk

Overview

This API allows developers to retrieve, create and amend, and delete deductions.

For information on how to connect to this API see the Income Tax MTD end-to-end service guide.

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.

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" ]
        }
    ]
}

Endpoints

Retrieve deductions

GET

This endpoint allows a developer to retrieve deductions that have been previously populated. A National Insurance number and tax year must be provided.

Authorisation

This endpoint is user-restricted and requires an Authorization header containing an OAuth 2.0 Bearer Token with the read:self-assessment scope.

Path parameters

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

Request headers

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

See also fraud prevention.

Response headers

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

See also fraud prevention.

Response

HTTP status: 200 (OK)

Example response

{
  "submittedOn": "2019-04-04T01:01:01Z",
  "seafarers": [
    {
      "customerReference": "SEAFARERS1234",
      "amountDeducted": 2543.32,
      "nameOfShip": "Blue Bell",
      "fromDate": "2019-04-06",
      "toDate": "2020-04-05"
    }
  ],
  "links":[
    {
      "href":"/individuals/deductions/other/TC663795B/2019-20",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/deductions/other/TC663795B/2019-20",
      "method":"PUT",
      "rel":"create-and-amend-deductions-other"
    },
    {
      "href":"/individuals/deductions/other/TC663795B/2019-20",
      "method":"DELETE",
      "rel":"delete-deductions-other"
    }
  ]
}

Response table
Name	Description
submittedOn string optional	The date the deductions were added. It must be provided in the format YYYY-MM-DDThh:mm:ssZ For example: `2019-04-04T01:01:01Z`
seafarers array optional	Financial details about deductions and time spent working on a ship.
customerReference string optional	A reference the user supplies to identify the record. For example: `SEAFARERS1234`
amountDeducted number required	Deduction from Seafarers' Earnings. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `2000.99`
nameOfShip string required	The name of the ship worked on. For example: `Blue Bell`
fromDate string required	The date work started in the format YYYY-MM-DD For example: `2029-04-06`
toDate string required	The date work ended in the format: YYYY-MM-DD For example: `2020-04-06`
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/deductions/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-deductions-other` `delete-deductions-other`

Error scenarios

Error scenarios table
Scenario	HTTP status	Code
The format of the supplied NINO field is not valid	400 (Bad Request)	FORMAT_NINO
The format of the supplied tax year field is not valid	400 (Bad Request)	FORMAT_TAX_YEAR
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 success response.
NOT_FOUND	Simulates the scenario where the given deduction could not be found.

Close Section

Create and Amend deductions

PUT

This endpoint allows the developer to create and amend deductions. A National Insurance number and tax year must be provided.

Authorisation

This endpoint is user-restricted and requires an Authorization header containing an OAuth 2.0 Bearer Token with the write:self-assessment scope.

Path parameters

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

Request headers

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

See also fraud prevention.

Request

Scenario: Default Example

{
  "seafarers":[
    {
      "customerReference": "myref",
      "amountDeducted": 2342.22,
      "nameOfShip": "Blue Bell",
      "fromDate": "2018-08-17",
      "toDate":"2018-10-02"
    }
  ]
}

Request table
Name	Description
seafarers array optional	Financial details about deductions and time spent working on a ship.
customerReference string optional	A reference the user supplies to identify the record. For example: `SEAFARERS1234`
amountDeducted number required	Deduction from Seafarers' Earnings. The value must be between 0 and 99999999999.99 up to 2 decimal places. For example: `2000.99`
nameOfShip string required	The name of the ship worked on. For example: `Blue Bell`
fromDate string required	The date work started in the format YYYY-MM-DD For example: `2019-04-06`
toDate string required	The date work ended in format YYYY-MM-DD For example: `2020-04-06`

Response headers

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

See also fraud prevention.

Response

HTTP status: 200 (OK)

Example response

{
  "links":[
    {
      "href":"/individuals/deductions/other/{nino}/{taxYear}",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/deductions/other/{nino}/{taxYear}",
      "method":"PUT",
      "rel":"create-and-amend-deductions-other"
    },
    {
      "href":"/individuals/deductions/other/{nino}/{taxYear}",
      "method":"DELETE",
      "rel":"delete-deductions-other"
    }
  ]
}

Response table
Name	Description
links array optional	A list of endpoint links that indicate possible actions related to the current resource
href string required	The relative url of the endpoint For example: `/individuals/deductions/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-deductions-other` `delete-deductions-other`

Error scenarios

Error scenarios table
Scenario	HTTP status	Code
The format of the supplied NINO field is not valid	400 (Bad Request)	FORMAT_NINO
The format of the supplied tax year field is not valid	400 (Bad Request)	FORMAT_TAX_YEAR
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
One or more values have been added with the incorrect format.	400 (Bad Request)	FORMAT_VALUE
The format of the name of ship is not valid.	400 (Bad Request)	FORMAT_NAME_OF_SHIP
The format of customer reference is not valid.	400 (Bad Request)	FORMAT_CUSTOMER_REFERENCE
The supplied date format is invalid.	400 (Bad Request)	FORMAT_DATE
An empty or non-matching body was submitted	400 (Bad Request)	RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED
The To date is before the From date.	400 (Bad Request)	RANGE_TO_DATE_BEFORE_FROM_DATE
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 deductions

DELETE

This endpoint allows the developer to delete deductions.

Authorisation

This endpoint is user-restricted and requires an Authorization header containing an OAuth 2.0 Bearer Token with the write:self-assessment scope.

Path parameters

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

Request headers

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

See also fraud prevention.

Response headers

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

See also fraud prevention.

Response

HTTP status: 204 (No Content)

Error scenarios

Error scenarios table
Scenario	HTTP status	Code
The format of the supplied NINO field is not valid	400 (Bad Request)	FORMAT_NINO
The format of the supplied tax year field is not valid	400 (Bad Request)	FORMAT_TAX_YEAR
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 success response.
NOT_FOUND	Simulates the scenario where the given deduction could not be found.

Close Section

Other Deductions (MTD) API

Overview

Changelog

Support

Testing

Versioning

Errors

Endpoints

Authorisation

Path parameters

Request headers

Response headers

Response

Error scenarios

Test data

Authorisation

Path parameters

Request headers

Request

Response headers

Response

Error scenarios

Test data

Authorisation

Path parameters

Request headers

Response headers

Response

Error scenarios

Test data