This version is in beta - expect some breaking changes.

Other Deductions (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 and amend, and delete deductions.

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.

Changelog

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

Support

Testing

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

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

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

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

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" ]
        }
    ]
}

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Endpoints

/individuals/deductions/other/{nino}/{taxYear}

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

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

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",
  "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"
    }
  ]
}

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

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
/individuals/deductions/other/{nino}/{taxYear}

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

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

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"
    }
  ]
}

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

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/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"
    }
  ]
}

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

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

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

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 success response.

NOT_FOUND

Simulates the scenario where the given deduction could not be found.

Close Section

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