This version is in beta - expect some breaking changes.

Property Business (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:

• list, retrieve create or amend an individual’s Foreign Property Income & Expenditure Period Summaries

• Retrieve, create, amend or delete an individual’s Foreign Property Annual Summary

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

Versioning

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

Errors

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

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

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

Single errors will be returned in the following format:

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

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

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

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

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

An example with single error:

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

An example with multiple errors:

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

Changelog

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

Support

• 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

Foreign Property Income & Expenditure Period Summary

Resources relating to an individual's foreign property income & expenditure period summary

Foreign Property Income & Expenditure Period Summary resources

/individuals/business/property/{nino}/{businessId}/period

List Foreign Property Income & Expenses Period Summaries

GET

This endpoint allows the developer to list the submission periods associated with their foreign property business. A National Insurance number and business ID are required.

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
businessId string required	An identifier for the business, unique to the customer. Must conform to the regular expression ^X[A-Z0-9]{1}IS[0-9]{11}$ For example: XAIS12345678910

Query parameters

Name	Description
fromDate string optional	The start date of the search period. It must be in the form YYYY-MM-DD. If not provided will default to the current tax year start date. For example: 2020-04-06
toDate string optional	The end date of the search period. It must be in the form YYYY-MM-DD. If not provided will default to the current tax year end date. For example: 2021-04-05

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 read:self-assessment scope. For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Response headers

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

See also fraud prevention.

Response

HTTP status: 200 (OK)

Example Response

{
  "submissions": [
    {
      "submissionId": "4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
      "fromDate": "2020-06-22",
      "toDate": "2020-06-22",
      "links": [
        {
          "href": "/individuals/business/property/TC663795B/XAIS12345678910/period/4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
          "method":"GET",
          "rel":"self"
        }
      ]
    }
  ],
  "links":[
    {
      "href":"/individuals/business/property/TC663795B/XAIS12345678910/period",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/business/property/TC663795B/XAIS12345678910/period",
      "method":"POST",
      "rel":"create-property-period-summary"
    }
  ]
}

Example Response With Multiple Submissions

{
  "submissions": [
    {
      "submissionId": "4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
      "fromDate": "2020-06-20",
      "toDate": "2020-06-22",
      "links": [
        {
          "href": "/individuals/business/property/TC663795B/XAIS12345678910/period/4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
          "method":"GET",
          "rel":"self"
        }
      ]
    },
    {
      "submissionId": "f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c",
      "fromDate": "2020-06-22",
      "toDate": "2020-06-25",
      "links": [
        {
          "href": "/individuals/business/property/TC663795B/XAIS12345678910/period/f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c",
          "method":"GET",
          "rel":"self"
        }
      ]
    }
  ],
  "links":[
    {
      "href":"/individuals/business/property/TC663795B/XAIS12345678910/period",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/business/property/TC663795B/XAIS12345678910/period",
      "method":"POST",
      "rel":"create-property-period-summary"
    }
  ]
}

Name	Description
submissions array required	An array containing the submission periods associated with a property business.
submissionId string required	The unique identifier of the periodic submission. Must conform to the regular expression ^[0-9a-f]{8}-[0-9a-f]{4}-4[0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c
fromDate string required	The first day that the income and expenses period summary covers. Must conform to the format: YYYY-MM-DD. For example: 2020-01-01
toDate string required	The first day that the income and expenses period summary covers. Must conform to the format: YYYY-MM-DD. For example: 2020-01-31
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/business/property/TC663795B/XAIS12345678910/period/4557ecb5-fd32-48cc-81f5-e6acd1099f3c
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
method string required	The HTTP method type for the endpoint Limited to the following possible values: GET
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/business/property/TC663795B/XAIS12345678910/period
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-property-period-summary
method string required	The HTTP method type for the endpoint Limited to the following possible values: GET POST

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 Business ID field is not valid.	400 (Bad Request)	FORMAT_BUSINESS_ID
The format of the supplied From date field is not valid.	400 (Bad Request)	FORMAT_FROM_DATE
The format of the supplied To date field is not valid.	400 (Bad Request)	FORMAT_TO_DATE
The From date parameter is missing.	400 (Bad Request)	MISSING_FROM_DATE
The To date parameter is missing.	400 (Bad Request)	MISSING_TO_DATE
The To date is earlier than the From date.	400 (Bad Request)	RULE_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
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.
MULTIPLE	Simulate success response with multiple submissions.
NOT_FOUND	Simulates a scenario where no data is found.

Close Section

/individuals/business/property/{nino}/{businessId}/period

Create a Foreign Property Income & Expenditure Period Summary

POST

This endpoint allows the developer to submit the income and expenditure for a foreign property business that occurred between two dates. This submission is for either or both of Furnished Holiday Lettings (FHL) in the European Economic Area (EEA) and all other foreign Property submissions. A National Insurance number and business ID are required.

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
businessId string required	An identifier for the business, unique to the customer. Must conform to the regular expression ^X[A-Z0-9]{1}IS[0-9]{11}$ For example: XAIS12345678910

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: Full Expenditure request

{
  "fromDate": "2018-04-06",
  "toDate": "2019-04-06",
  "foreignFhlEea": {
    "income": {
      "rentAmount": 5000.99
    },
    "expenditure": {
      "premisesRunningCosts": 5000.99,
      "repairsAndMaintenance": 5000.99,
      "financialCosts": 5000.99,
      "professionalFees": 5000.99,
      "costsOfServices": 5000.99,
      "travelCosts": 5000.99,
      "other": 5000.99
    }
  },
  "foreignProperty": [
    {
      "countryCode": "FRA",
      "income": {
        "rentIncome": {
          "rentAmount": 5000.99
        },
        "foreignTaxCreditRelief": false,
        "premiumOfLeaseGrant": 5000.99,
        "otherPropertyIncome": 5000.99,
        "foreignTaxTakenOff": 5000.99,
        "specialWithholdingTaxOrUKTaxPaid": 5000.99
      },
      "expenditure": {
        "premisesRunningCosts": 5000.99,
        "repairsAndMaintenance": 5000.99,
        "financialCosts": 5000.99,
        "professionalFees": 5000.99,
        "costsOfServices": 5000.99,
        "travelCosts": 5000.99,
        "residentialFinancialCost": 5000.99,
        "broughtFwdResidentialFinancialCost": 5000.99,
        "other": 5000.99
      }
    }
  ]
}

Scenario: Consolidated Expenditure request

{
  "fromDate": "2018-04-06",
  "toDate": "2019-04-06",
  "foreignFhlEea": {
    "income": {
      "rentAmount": 5000.99
    },
    "expenditure": {
      "consolidatedExpenses": 5000.99
    }
  },
  "foreignProperty": [
    {
      "countryCode": "FRA",
      "income": {
        "rentIncome": {
          "rentAmount": 5000.99
        },
        "foreignTaxCreditRelief": false,
        "premiumOfLeaseGrant": 5000.99,
        "otherPropertyIncome": 5000.99,
        "foreignTaxTakenOff": 5000.99,
        "specialWithholdingTaxOrUKTaxPaid": 5000.99
      },
      "expenditure": {
        "residentialFinancialCost": 200.25,
        "broughtFwdResidentialFinancialCost": 100.25,
        "consolidatedExpenses": 100.25
      }
    }
  ]
}

Name	Description
fromDate string required	The first day that the income and expenditure period summary covers. Must conform to the format YYYY-MM-DD. For example: 2020-01-01
toDate string required	The last day that the income and expenditure period summary covers. Must conform to the format YYYY-MM-DD. For example: 2020-01-31
foreignFhlEea object optional	Object holding the income and expenditure of the user's Furnished Holiday Lettings (FHL) in the European Economic Area (EEA) for the period.
income object required	Object holding the income details for the period.
rentAmount number required	Total rent and other income from property. The value must be between 0 and 99999999999.99. For example: 5000.99
expenditure object optional	Object holding the expenditure for the period.
premisesRunningCosts number optional	Rent, rates, insurance, ground rents and other costs. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
repairsAndMaintenance number optional	Property repairs and maintenance. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
financialCosts number optional	Loan interest and other financial costs. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
professionalFees number optional	Legal, management and other professional fees. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
costsOfServices number optional	Cost of services provided, including wages. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
travelCosts number optional	Car, van and travel costs incurred in running a property business. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
other number optional	Other allowable property expenses. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
consolidatedExpenses number optional	Sum of all expenses for the specified period. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
foreignProperty array optional	Array holding the income and expenses of the user's foreign property business - excluding Furnished Holiday Lettings (FHL) in the European Economic Area (EEA) - for the period.
countryCode string required	A three-letter code that represents a country name. This must be an ISO 3166-1 Alpha-3 value. For example: FRA
income object required	Object holding the income details for the period.
rentIncome object required	An object containing the amount taken in rent and any tax deducted.
rentAmount number required	The total amount of rental income. The value must be between 0 and 99999999999.99. For example: 5000.99
foreignTaxCreditRelief boolean required	A boolean indicating whether Foreign Tax Credit Relief (FTCR) has been claimed. The value must be true or false. For example: true
premiumOfLeaseGrant number optional	Premiums received for the grant of a lease and other lump sums to possess a property. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
otherPropertyIncome number optional	Other income from property, such as rent charges and ground rents, income from letting others tip waste on your land, and income for the use of a caravan or houseboat at a fixed location. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
foreignTaxTakenOff number optional	The total amount of foreign tax taken off your income. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
specialWithholdingTaxOrUKTaxPaid number optional	Tax withheld (in UK Pounds) on certain payments to UK residents or UK Tax taken off rental Income (applies to non-resident landlords only). The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
expenditure object optional	Object holding the expenditure for the period.
premisesRunningCosts number optional	Rent, rates, insurance, ground rents and other costs. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
repairsAndMaintenance number optional	Property repairs and maintenance. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
financialCosts number optional	Loan interest and other financial costs. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
professionalFees number optional	Legal, management and other professional fees. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
costsOfServices number optional	Cost of services provided, including wages. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
travelCosts number optional	Car, van and travel costs incurred in running a property business. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
residentialFinancialCost number optional	The residential financial cost that can be deductible from rental income (tax relief). The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
broughtFwdResidentialFinancialCost number optional	Amount of relief brought forward for restricted residential financial costs. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
other number optional	Other allowable property expenses. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
consolidatedExpenses number optional	Sum of all expenses for the specified period. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99

Response headers

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

See also fraud prevention.

Response

HTTP status: 201 (Created)

Default Example

{
  "submissionId": "4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
  "links": [
    {
      "href":"/individuals/business/property/TC663795B/XAIS12345678910/period",
      "method":"GET",
      "rel":"self"
    }
  ]
}

Name	Description
submissionId string required	An identifier for the income and expenditure period summary. Must conform to the regular expression ^[0-9a-f]{8}-[0-9a-f]{4}-4[0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: 4557ecb5-fd32-48cc-81f5-e6acd1099f3c
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/business/property/AA999999A/XAIS12345678910/period
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 For example: self
method string required	The HTTP method type for the endpoint For example: GET

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 Business ID field is not valid.	400 (Bad Request)	FORMAT_BUSINESS_ID
The format of the supplied From date field is not valid.	400 (Bad Request)	FORMAT_FROM_DATE
The format of the supplied To date field is not valid.	400 (Bad Request)	FORMAT_TO_DATE
The format of the supplied Country Code field is not valid.	400 (Bad Request)	FORMAT_COUNTRY_CODE
The format of one or more monetary fields is not valid.	400 (Bad Request)	FORMAT_VALUE
An empty or non-matching body was submitted.	400 (Bad Request)	RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED
Both Expenses and Consolidated Expenses can not be present at the same time.	400 (Bad Request)	RULE_BOTH_EXPENSES_SUPPLIED
The To date is earlier than the From date.	400 (Bad Request)	RULE_TO_DATE_BEFORE_FROM_DATE
Not a valid ISO 3166-1 alpha-3 country code.	400 (Bad Request)	RULE_COUNTRY_CODE
Period summary overlaps with any of the existing period summaries.	400 (Bad Request)	RULE_OVERLAPPING_PERIOD
Period summary is not within the accounting period.	400 (Bad Request)	RULE_MISALIGNED_PERIOD
Period summaries are not contiguous.	400 (Bad Request)	RULE_NOT_CONTIGUOUS_PERIOD
A summary has already been submitted for the period specified.	400 (Bad Request)	RULE_DUPLICATE_SUBMISSION
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 resource could not be found.
OVERLAPPING	Simulates the scenario where the period summary overlaps with an existing period summary.
MISALIGNED	Simulates the scenario where the period summary isn't within the accounting period.
NOT_CONTIGUOUS	Simulates the scenario where the period summaries are not contiguous.
DUPLICATE_SUBMISSION	Simulates the scenario where a summary has already been submitted for the specified period.

Close Section

/individuals/business/property/{nino}/{businessId}/period/{submissionId}

Retrieve a Foreign Property Income & Expenditure Period Summary

GET

This endpoint allows a developer to retrieve the income and expenditure for a foreign property business, that occurred between two dates using the submission ID. A National Insurance number, business ID and submission ID are required.

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
businessId string required	An identifier for the business, unique to the customer. Must conform to the regular expression ^X[A-Z0-9]{1}IS[0-9]{11}$ For example: XAIS12345678910
submissionId string required	An identifier for the income and expenditure period summary. Must conform to the regular expression ^[0-9a-f]{8}-[0-9a-f]{4}-4[0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: 4557ecb5-fd32-48cc-81f5-e6acd1099f3c

Request headers

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

See also fraud prevention.

Response headers

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

See also fraud prevention.

Response

HTTP status: 200 (OK)

Full Expenditure response

{
  "fromDate": "2019-04-06",
  "toDate": "2019-07-06",
  "foreignFhlEea": {
    "income": {
      "rentAmount": 200.22
    },
    "expenditure": {
      "premisesRunningCosts": 100.25,
      "repairsAndMaintenance": 100.25,
      "financialCosts": 100.25,
      "professionalFees": 100.25,
      "costsOfServices": 100.25,
      "travelCosts": 100.25,
      "other": 100.25
    }
  },
  "foreignProperty": [
    {
      "countryCode": "FRA",
      "income": {
        "rentIncome": {
          "rentAmount": 200.22
        },
        "foreignTaxCreditRelief": true,
        "premiumOfLeaseGrant": 100.25,
        "otherPropertyIncome": 100.25,
        "foreignTaxTakenOff": 44.21,
        "specialWithholdingTaxOrUKTaxPaid": 23.78
      },
      "expenditure": {
        "premisesRunningCosts": 100.25,
        "repairsAndMaintenance": 100.25,
        "financialCosts": 200.25,
        "professionalFees": 100.25,
        "costsOfServices": 100.25,
        "travelCosts": 100.25,
        "other": 100.25
      }
    }
  ],
  "links": [
    {
      "href": "/individuals/business/property/{nino}/{businessId}/period/{submissionId}",
      "method": "PUT",
      "rel": "amend-property-period-summary"
    },
    {
      "href": "/individuals/business/property/{nino}/{businessId}/period/{submissionId}",
      "method": "GET",
      "rel": "self"
    },
    {
      "href": "/individuals/business/property/{nino}/{businessId}/period",
      "method": "GET",
      "rel": "list-property-period-summaries"
    }
  ]
}

Consolidated Expenditure response

{
  "fromDate": "2019-04-06",
  "toDate": "2019-07-06",
  "foreignFhlEea": {
    "income": {
      "rentAmount": 200.22
    },
    "expenditure": {
      "consolidatedExpenses": 100.25
    }
  },
  "foreignProperty": [
    {
      "countryCode": "FRA",
      "income": {
        "rentIncome": {
          "rentAmount": 200.22
        },
        "foreignTaxCreditRelief": true,
        "premiumOfLeaseGrant": 100.25,
        "otherPropertyIncome": 100.25,
        "foreignTaxTakenOff": 44.21,
        "specialWithholdingTaxOrUKTaxPaid": 23.78
      },
      "expenditure": {
        "residentialFinancialCost": 200.25,
        "broughtFwdResidentialFinancialCost": 100.25,
        "consolidatedExpenses": 100.25
      }
    }
  ],
  "links": [
    {
      "href": "/individuals/business/property/{nino}/{businessId}/period/{submissionId}",
      "method": "PUT",
      "rel": "amend-property-period-summary"
    },
    {
      "href": "/individuals/business/property/{nino}/{businessId}/period/{submissionId}",
      "method": "GET",
      "rel": "self"
    },
    {
      "href": "/individuals/business/property/{nino}/{businessId}/period",
      "method": "GET",
      "rel": "list-property-period-summaries"
    }
  ]
}

Name	Description
fromDate string required	The first day that the income and expenses period summary covers. Must conform to the format YYYY-MM-DD For example: 2020-01-01
toDate string required	The last day that the income and expenses period summary covers. Must conform to the format YYYY-MM-DD For example: 2020-01-31
foreignFhlEea object optional	Object holding the income and expenses of the user's Furnished Holiday Letting (FHL) in the European Economic Area (EEA) for the period.
income object required	Object holding the income details for the period.
rentAmount number required	Total rents and other income from property. The value must be between 0 and 99999999999.99. For example: 5000.99
expenditure object optional	Object holding the expenditure for the period.
premisesRunningCosts number optional	Rent, rates, insurance, ground rents and other costs. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
repairsAndMaintenance number optional	Property repairs and maintenance. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
financialCosts number optional	Loan interest and other financial costs. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
professionalFees number optional	Legal, management and other professional fees. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
costsOfServices number optional	Cost of services provided, including wages. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
travelCosts number optional	Car, van and travel costs incurred in running a property business. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
other number optional	Other allowable property expenses. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
consolidatedExpenses number optional	Sum of all expenses for the specified period. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
foreignProperty array optional	Array holding the income and expenses of the user's foreign property business - excluding Furnished Holiday Lettings (FHL) in the European Economic Area (EEA) - for the period.
countryCode string required	A three-letter code that represents a country name. This must be an ISO 3166-1 Alpha-3 value. For example: FRA
income object required	Object holding the income details for the period.
rentIncome object required	An object containing the amount taken in rent and any tax deducted.
rentAmount number required	The total amount of rental income. The value must be between 0 and 99999999999.99. For example: 5000.99
foreignTaxCreditRelief boolean required	A boolean indicating whether Foreign Tax Credit Relief (FTCR) has been claimed. For example: false
premiumOfLeaseGrant number optional	Premiums received for the grant of a lease and other lump sums to possess a property. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
otherPropertyIncome number optional	Other income from property, such as rent charges and ground rents, income from letting others tip waste on your land, and income for the use of a caravan or houseboat at a fixed location. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
foreignTaxTakenOff number optional	The total amount of foreign tax taken off your income. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
specialWithholdingTaxOrUKTaxPaid number optional	Tax withheld (in UK Pounds) on certain payments to UK residents or UK Tax taken off rental Income (applies to non-resident landlords only). The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
expenditure object optional	Object holding the expenditure for the period.
premisesRunningCosts number optional	Rent, rates, insurance, ground rents and other costs. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
repairsAndMaintenance number optional	Property repairs and maintenance. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
financialCosts number optional	Loan interest and other financial costs. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
professionalFees number optional	Legal, management and other professional fees. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
costsOfServices number optional	Cost of services provided, including wages. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
travelCosts number optional	Car, van and travel costs incurred in running a property business. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
residentialFinancialCost number optional	The residential financial cost that can be deductible from rental income (tax relief). The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
broughtFwdResidentialFinancialCost number optional	Amount of relief brought forward for restricted residential financial costs. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
other number optional	Other allowable property expenses. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
consolidatedExpenses number optional	Sum of all expenses for the specified period. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
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/business/property/CX897463D/XAIS12345678910/period/4557ecb5-fd32-48cc-81f5-e6acd1099f3c
method string required	The HTTP method type for the endpoint. Limited to the following possible values: GET PUT
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 amend-property-period-summary list-property-period-summaries

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 Business ID field is not valid.	400 (Bad Request)	FORMAT_BUSINESS_ID
The format of the supplied Submission ID field is not valid.	400 (Bad Request)	FORMAT_SUBMISSION_ID
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 with expenditure.
CONSOLIDATED_EXPENDITURE	Simulate success response with consolidated expenditure.
NO_EXPENDITURE	Simulate success response with no expenditure.
NOT_FOUND	Simulate a scenario where no data is found.

Close Section

/individuals/business/property/{nino}/{businessId}/period/{submissionId}

Amend a Foreign Property Income & Expenditure Period Summary

PUT

This endpoint allows a developer to re-submit the income and expenditure for a foreign property business that occurred between two dates. This submission is for either or both of Furnished Holiday Letting (FHL) in the European Economic Area (EEA) and all other foreign property submissions. A National Insurance number, business ID and submission ID are required.

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
businessId string required	An identifier for the business, unique to the customer. Must conform to the regular expression ^X[A-Z0-9]{1}IS[0-9]{11}$ For example: XAIS12345678910
submissionId string required	An identifier for the income and expenditure period summary. Must conform to the regular expression ^[0-9a-f]{8}-[0-9a-f]{4}-4[0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: 4557ecb5-fd32-48cc-81f5-e6acd1099f3c

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: Full Expenditure request

{
  "foreignFhlEea": {
    "income": {
      "rentAmount": 567.83
    },
    "expenditure": {
      "premisesRunningCosts": 4567.98,
      "repairsAndMaintenance": 98765.67,
      "financialCosts": 4566.95,
      "professionalFees": 23.65,
      "costsOfServices": 4567.77,
      "travelCosts": 456.77,
      "other": 567.67
    }
  },
  "foreignProperty": [
    {
      "countryCode": "FRA",
      "income": {
        "rentIncome": {
          "rentAmount": 34456.30
        },
        "foreignTaxCreditRelief": true,
        "premiumOfLeaseGrant": 2543.43,
        "otherPropertyIncome": 54325.30,
        "foreignTaxTakenOff": 6543.01,
        "specialWithholdingTaxOrUKTaxPaid": 643245.00
      },
      "expenditure": {
        "premisesRunningCosts": 5635.43,
        "repairsAndMaintenance": 3456.65,
        "financialCosts": 34532.21,
        "professionalFees": 32465.32,
        "costsOfServices": 2567.21,
        "travelCosts": 2345.76,
        "residentialFinancialCost": 21235.22,
        "broughtFwdResidentialFinancialCost": 12556.00,
        "other": 2425.11
      }
    }
  ]
}

Scenario: Consolidated Expenditure request

{
  "foreignFhlEea": {
    "income": {
      "rentAmount": 643.59
    },
    "expenditure": {
      "consolidatedExpenses": 456.98
    }
  },
  "foreignProperty": [
    {
      "countryCode": "FRA",
      "income": {
        "rentIncome": {
          "rentAmount": 28972.56
        },
        "foreignTaxCreditRelief": true,
        "premiumOfLeaseGrant": 2823.44,
        "otherPropertyIncome": 67481.90,
        "foreignTaxTakenOff": 8552.46,
        "specialWithholdingTaxOrUKTaxPaid": 622873.00
      },
      "expenditure": {
        "residentialFinancialCost": 200.25,
        "broughtFwdResidentialFinancialCost": 100.25,
        "consolidatedExpenses": 352.66
      }
    }
  ]
}

Name	Description
foreignFhlEea object optional	Object holding the income and expenditure of the user's Furnished Holiday Letting (FHL) in the European Economic Area for the period.
income object required	Object holding the income details for the period.
rentAmount number required	Total rent and other income from property. The value must be between 0 and 99999999999.99. For example: 5000.99
expenditure object optional	Object holding the expenditure for the period.
premisesRunningCosts number optional	Rent, rates, insurance, ground rents and other costs. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
repairsAndMaintenance number optional	Property repairs and maintenance. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
financialCosts number optional	Loan interest and other financial costs. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
professionalFees number optional	Legal, management and other professional fees. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
costsOfServices number optional	Cost of services provided, including wages. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
travelCosts number optional	Car, van and travel costs incurred in running a property business. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
other number optional	Other allowable property expenses. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
consolidatedExpenses number optional	The sum of all expenses for the specified period. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
foreignProperty array optional	Array holding the income and expenses of the user's foreign property business - excluding Furnished Holiday Lettings (FHL) in the European Economic Area (EEA) - for the period.
countryCode string required	A three-letter code that represents a country name. This must be an ISO 3166-1 Alpha-3 value. Must conform to the regular expression ^[A-Z]{3}$ For example: FRA
income object required	Object holding the income details for the period.
rentIncome object required	An object containing the amount taken in rent and any tax deducted.
rentAmount number required	The total amount of rental income. The value must be between 0 and 99999999999.99. For example: 5000.99
foreignTaxCreditRelief boolean required	A boolean indicating whether Foreign Tax Credit Relief (FTCR) has been claimed. The value must be true or false. For example: false
premiumOfLeaseGrant number optional	Premiums received for the grant of a lease and other lump sums to possess a property. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
otherPropertyIncome number optional	Other income from property, such as rent charges and ground rents, income from letting others tip waste on your land, and income for the use of a caravan or houseboat at a fixed location. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
foreignTaxTakenOff number optional	The total amount of foreign tax taken off your income. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
specialWithholdingTaxOrUKTaxPaid number optional	Tax withheld (in UK Pounds) on certain payments to UK residents or UK Tax taken off rental Income (applies to non-resident landlords only). The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
expenditure object optional	Object holding the expenditure for the period.
premisesRunningCosts number optional	Rent, rates, insurance, ground rents and other costs. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
repairsAndMaintenance number optional	Property repairs and maintenance. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
financialCosts number optional	Loan interest and other financial costs. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
professionalFees number optional	Legal, management and other professional fees. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
costsOfServices number optional	Cost of services provided, including wages. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
travelCosts number optional	Car, van and travel costs incurred in running a property business. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
residentialFinancialCost number optional	The residential financial cost that can be deductible from rental income (tax relief). The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
broughtFwdResidentialFinancialCost number optional	Amount of relief brought forward for restricted residential financial costs. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
other number optional	Other allowable property expenses. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99
consolidatedExpenses number optional	Sum of all expenses for the specified period. The value must be greater than 0 and up to 99999999999.99. For example: 5000.99

Response headers

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

See also fraud prevention.

Response

HTTP status: 200 (OK)

Example Response

{
  "links":[
    {
      "href":"/individuals/business/property/TC663795B/XAIS12345678910/period/4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/business/property/TC663795B/XAIS12345678910/period/4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
      "method":"PUT",
      "rel":"amend-property-period-summary"
    },
    {
      "href":"/individuals/business/property/TC663795B/XAIS12345678910/period",
      "method":"GET",
      "rel":"list-property-period-summaries"
    }
  ]
}

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/business/property/TC663795B/XAIS12345678910/period/4557ecb5-fd32-48cc-81f5-e6acd1099f3c
method string required	The HTTP method type for the endpoint Limited to the following possible values: GET PUT
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: list-property-period-summaries amend-property-period-summary self

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 Business ID field is not valid.	400 (Bad Request)	FORMAT_BUSINESS_ID
The format of the supplied Submission ID field is not valid.	400 (Bad Request)	FORMAT_SUBMISSION_ID
The format of the supplied Country Code field is not valid.	400 (Bad Request)	FORMAT_COUNTRY_CODE
The format of one or more monetary fields is not valid.	400 (Bad Request)	FORMAT_VALUE
An empty or non-matching body was submitted.	400 (Bad Request)	RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED
Both Expenses and Consolidated Expenses can not be present at the same time.	400 (Bad Request)	RULE_BOTH_EXPENSES_SUPPLIED
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
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 property could not be found.
INCOME_SOURCE_NOT_FOUND	Simulates the scenario where the given income source id could not be found.

Close Section

Foreign Property Annual Submission

Resources relating to an individual's foreign property Annual Submission

Foreign Property Annual Submission resources

/individuals/business/property/{nino}/{businessId}/annual/{taxYear}

Retrieve a Foreign Property Annual Submission

GET

This endpoint allows the developer to retrieve previously submitted adjustments and allowances for a foreign property business in a tax year. A National Insurance number, business ID 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
businessId string required	An identifier for the business, unique to the customer. Must conform to the regular expression ^X[A-Z0-9]{1}IS[0-9]{11}$ For example: XAIS12345678910
taxYear string required	The tax year to which the data applies.The start year and end year must not span two tax years. No gaps are allowed, for example, 2019-21 is not valid. The minimum tax year is 2021-22. For example: 2021-22

Request headers

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

See also fraud prevention.

Response headers

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

See also fraud prevention.

Response

HTTP status: 200 (OK)

Example response

{
  "foreignFhlEea": {
    "adjustments": {
      "privateUseAdjustment": 100.25,
      "balancingCharge": 100.25,
      "periodOfGraceAdjustment": true
    },
    "allowances": {
      "annualInvestmentAllowance": 100.25,
      "otherCapitalAllowance": 100.25,
      "propertyAllowance": 100.25,
      "electricChargePointAllowance": 100.25
    }
  },
  "foreignProperty": [
    {
      "countryCode": "FRA",
      "adjustments": {
        "privateUseAdjustment": 100.25,
        "balancingCharge": 100.25
      },
      "allowances": {
        "annualInvestmentAllowance": 100.25,
        "costOfReplacingDomesticItems": 100.25,
        "zeroEmissionsGoodsVehicleAllowance": 100.25,
        "propertyAllowance": 100.25,
        "otherCapitalAllowance": 100.25,
        "electricChargePointAllowance": 100.25
      }
    }
  ],
  "links": [
    {
      "href": "/individuals/business/property/CX897463D/XAIS12345678910/annual/2021-22",
      "method": "PUT",
      "rel": "amend-property-annual-submission"
    },
    {
      "href": "/individuals/business/property/CX897463D/XAIS12345678910/annual/2021-22",
      "method": "GET",
      "rel": "self"
    },
    {
      "href": "/individuals/business/property/CX897463D/XAIS12345678910/annual/2021-22",
      "method": "DELETE",
      "rel": "delete-property-annual-submission"
    }
  ]
}

Name	Description
foreignFhlEea object optional	Object holding the income and expenditure of the user's Furnished Holiday Lets in the European Economic Area for the period.
adjustments object optional	Object holding the adjustments for the tax year.
privateUseAdjustment number optional	Any expenses incurred not solely for the property business. The value must be between 0 and 99999999999.99. For example: 5000.99
balancingCharge number optional	The difference between current value (resale price) plus the capital allowance claimed less the original cost, for an item that was sold, given away or is no longer in use. The value must be between 0 and 99999999999.99. For example: 5000.99
periodOfGraceAdjustment boolean optional	Identifies a property which didn't qualify for FHL this year but qualified the previous year. For example: true
allowances object optional	Object holding the allowances for the tax year.
annualInvestmentAllowance number optional	A claim on equipment bought (except cars) up to maximum annual amount. The value must be between 0 and 99999999999.99. For example: 5000.99
otherCapitalAllowance number optional	All other capital allowances. The value must be between 0 and 99999999999.99. For example: 5000.99
propertyAllowance number optional	The limited amount Tax exemption for individuals with income from land or property. The value must be between 0 and 99999999999.99. For example: 5000.99
electricChargePointAllowance number optional	Expenditure incurred on electric charge-point equipment. The value must be between 0 and 99999999999.99. For example: 5000.99
foreignProperty array optional	Array holding the income and expenses of the user's Foreign property business - excluding Furnished Holiday Lets in the European Economic Area - for the period.
countryCode string required	Codes for the representation of names of countries. The value must be ISO 3166-1 alpha-3 Must conform to the regular expression ^[A-Z]{3}$ For example: FRA
adjustments object optional	Object holding the adjustments for the tax year.
privateUseAdjustment number optional	Any expenses incurred not solely for the property business. The value must be between 0 and 99999999999.99. For example: 5000.99
balancingCharge number optional	The difference between current value (resale price) plus the capital allowance claimed less the original cost, for an item that was sold, given away or is no longer in use. The value must be between 0 and 99999999999.99. For example: 5000.99
allowances object optional	Object holding the allowances for the tax year
annualInvestmentAllowance number optional	Can be claimed on equipment bought (except cars) up to maximum annual amount. The value must be between 0 and 99999999999.99. For example: 5000.99
costOfReplacingDomesticItems number optional	Cost of Replacing Domestic Items - formerly Wear and Tear allowance. The value must be between 0 and 99999999999.99. For example: 5000.99
zeroEmissionsGoodsVehicleAllowance number optional	Zero Emissions Goods Vehicle Allowance. The value must be between 0 and 99999999999.99. For example: 5000.99
propertyAllowance number optional	The limited amount Tax exemption for individuals with income from land or property. The value must be between 0 and 99999999999.99. For example: 5000.99
otherCapitalAllowance number optional	All other capital allowances. The value must be between 0 and 99999999999.99. For example: 5000.99
electricChargePointAllowance number optional	Expenditure incurred on electric charge-point equipment. The value must be between 0 and 99999999999.99. For example: 5000.99
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/business/property/CX897463D/XAIS12345678910/annual/2021-22
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 amend-property-annual-submission delete-property-annual-submission

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 Business ID field is not valid.	400 (Bad Request)	FORMAT_BUSINESS_ID
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 scenario with a single item in the Foreign Property array.
MULTIPLE_FOREIGN_PROPERTY	Simulate a scenario with multiple items in the Foreign Property array.
NOT_FOUND	Simulate a scenario where no data is found.

Close Section

/individuals/business/property/{nino}/{businessId}/annual/{taxYear}

Create or Amend a Foreign Property Annual Summary

PUT

This endpoint allows the developer to submit the adjustments and allowances for a foreign property business in a tax year. This submission is for either or both of Furnished Holiday Lets in the European Economic Area and all other foreign Property submissions. A National Insurance number, business ID 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
businessId string required	An identifier for the business, unique to the customer. Must conform to the regular expression ^X[A-Z0-9]{1}IS[0-9]{11}$ For example: XAIS12345678910
taxYear string required	The tax year to which the data applies.The start year and end year must not span two tax years. No gaps are allowed, for example, 2019-21 is not valid. The minimum tax year is 2021-22. 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: Example Request

{
  "foreignFhlEea": {
      "adjustments": {
        "privateUseAdjustment":100.25,
        "balancingCharge":100.25,
        "periodOfGraceAdjustment":true
      },
      "allowances": {
        "annualInvestmentAllowance":100.25,
        "otherCapitalAllowance":100.25,
        "propertyAllowance":100.25,
        "electricChargePointAllowance":100.25
      }
    },
  "foreignProperty": [
    {
      "countryCode":"FRA",
      "adjustments": {
        "privateUseAdjustment":100.25,
        "balancingCharge":100.25
      },
      "allowances": {
        "annualInvestmentAllowance":100.25,
        "costOfReplacingDomesticItems":100.25,
        "zeroEmissionsGoodsVehicleAllowance":100.25,
        "propertyAllowance":100.25,
        "otherCapitalAllowance":100.25,
        "electricChargePointAllowance":100.25
      }
    }
  ]
}

Name	Description
foreignFhlEea object optional	Object holding the income and expenditure of the user's Furnished Holiday Lets in the European Economic Area for the period.
adjustments object optional	Object holding the adjustments for the tax year.
privateUseAdjustment number optional	Any expenses incurred not solely for the property business. The value must be between 0 and 99999999999.99. For example: 5000.99
balancingCharge number optional	The difference between current value (resale price) plus the capital allowance claimed less the original cost, for an item that was sold, given away or is no longer in use. The value must be between 0 and 99999999999.99. For example: 5000.99
periodOfGraceAdjustment boolean optional	Identifies a property which didn't qualify for FHL this year but qualified the year previous. For example: true
allowances object optional	Object holding the allowances for the tax year.
annualInvestmentAllowance number optional	Can be claimed on equipment bought (except cars) up to maximum annual amount. The value must be between 0 and 99999999999.99. For example: 5000.99
otherCapitalAllowance number optional	All other capital allowances. The value must be between 0 and 99999999999.99. For example: 5000.99
propertyAllowance number optional	The limited amount tax exemption for individuals with income from land or property. The value must be between 0 and 99999999999.99. For example: 5000.99
electricChargePointAllowance number optional	Expenditure incurred on electric charge-point equipment. The value must be between 0 and 99999999999.99. For example: 5000.99
foreignProperty array optional	Array holding the income and expenses of the user's Foreign property business - excluding Furnished Holiday Lets in the European Economic Area - for the period.
countryCode string required	A three-letter code that represents a country name. The value must be a ISO 3166-1 alpha-3 code. Must conform to the regular expression ^[A-Z]{3}$ For example: FRA
adjustments object optional	Object holding the adjustments for the tax year.
privateUseAdjustment number optional	Any expenses incurred not solely for the property business. The value must be between 0 and 99999999999.99. For example: 5000.99
balancingCharge number optional	The difference between current value (resale price) plus the capital allowance claimed less the original cost, for an item that was sold, given away or is no longer in use. The value must be between 0 and 99999999999.99. For example: 5000.99
allowances object optional	Object holding the allowances for the tax year.
annualInvestmentAllowance number optional	Can be claimed on equipment bought (except cars) up to maximum annual amount. The value must be between 0 and 99999999999.99. For example: 5000.99
costOfReplacingDomesticItems number optional	Cost of Replacing Domestic Items - formerly Wear and Tear allowance. The value must be between 0 and 99999999999.99. For example: 5000.99
zeroEmissionsGoodsVehicleAllowance number optional	Zero Emissions Goods Vehicle Allowance. The value must be between 0 and 99999999999.99. For example: 5000.99
propertyAllowance number optional	The limited amount tax exemption for individuals with income from land or property. The value must be between 0 and 99999999999.99. For example: 5000.99
otherCapitalAllowance number optional	All other capital allowances. The value must be between 0 and 99999999999.99. For example: 5000.99
electricChargePointAllowance number optional	Expenditure incurred on electric charge-point equipment. The value must be between 0 and 99999999999.99. For example: 5000.99

Response headers

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

See also fraud prevention.

Response

HTTP status: 200 (OK)

Example Response

{
  "links":[
    {
      "href":"/individuals/business/property/TC663795B/XAIS12345678910/annual/2021-22",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/business/property/TC663795B/XAIS12345678910/annual/2021-22",
      "method":"PUT",
      "rel":"amend-property-annual-summary"
    },
    {
      "href":"/individuals/business/property/TC663795B/XAIS12345678910/annual/2021-22",
      "method":"DELETE",
      "rel":"delete-property-annual-summary"
    }
  ]
}

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/business/property/TC663795B/XAIS12345678910/period/4557ecb5-fd32-48cc-81f5-e6acd1099f3c
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: amend-property-annual-summary delete-property-annual-summary self

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 Business ID field is not valid.	400 (Bad Request)	FORMAT_BUSINESS_ID
The format of the supplied tax year field is not valid.	400 (Bad Request)	FORMAT_TAX_YEAR
The format of the supplied Country Code field is not valid.	400 (Bad Request)	FORMAT_COUNTRY_CODE
The format of one or more monetary fields is not valid.	400 (Bad Request)	FORMAT_VALUE
An empty or non-matching body was submitted.	400 (Bad Request)	RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED
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
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 a Foreign Property Annual Summary

DELETE

This endpoint allows the developer to delete the adjustments and allowances for a foreign property business in a tax year. A National Insurance number, business ID 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
businessId string required	An identifier for the business, unique to the customer. Must conform to the regular expression ^X[A-Z0-9]{1}IS[0-9]{11}$ For example: XAIS12345678910
taxYear string required	The tax year to which the data applies.The start year and end year must not span two tax years. No gaps are allowed, for example, 2019-21 is not valid. The minimum tax year is 2021-22. For example: 2021-22

Request headers

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

See also fraud prevention.

Response headers

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

See also fraud prevention.

Response

HTTP status: 204 (No Content)

Error scenarios

Scenario	HTTP status	Code
The format of the supplied NINO field is not valid.	400 (Bad Request)	FORMAT_NINO
The format of the supplied Business ID field is not valid.	400 (Bad Request)	FORMAT_BUSINESS_ID
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	Simulates a success response.
NOT_FOUND	Simulates the scenario where the given property could not be found.

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