Property Business (MTD) API
Available in Sandbox | No |
---|---|
Available in Production | No |
Overview
Add overview documentation here
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 property-business-api GitHub wiki.
Support
- Raise non-technical or platform-related issues with the Software Development Support Team (SDST).
- Raise technical issues on the property-business-api 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.
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
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: |
businessId
string
required
|
An identifier for the business, unique to the customer. Must conform to the regular expression
For example: |
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: |
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: |
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 for other request headers which will become mandatory.
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking For example: c75f40a6-a3df-4429-a697-471eeec46435
|
See also fraud prevention for other request headers which will become mandatory.
Response
HTTP status: 200 (OK)
{ "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" } ] }
{ "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
For example: |
fromDate
string
required
|
The first day that the income and expenses period summary covers. Must conform to the format: YYYY-MM-DD.
For example: |
toDate
string
required
|
The first day that the income and expenses period summary covers. Must conform to the format: YYYY-MM-DD.
For example: |
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: |
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: |
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. |
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: |
businessId
string
required
|
An identifier for the business, unique to the customer. Must conform to the regular expression
For example: |
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 for other request headers which will become mandatory.
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 } } ] }
{ "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": { "consolidatedExpenses": 5000.99 } } ] }
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: |
toDate
string
required
|
The last day that the income and expenditure period summary covers. Must conform to the format YYYY-MM-DD.
For example: |
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: |
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: |
repairsAndMaintenance
number
optional
|
Property repairs and maintenance. The value must be greater than 0 and up to 99999999999.99.
For example: |
financialCosts
number
optional
|
Loan interest and other financial costs. The value must be greater than 0 and up to 99999999999.99.
For example: |
professionalFees
number
optional
|
Legal, management and other professional fees. The value must be greater than 0 and up to 99999999999.99.
For example: |
costsOfServices
number
optional
|
Cost of services provided, including wages. The value must be greater than 0 and up to 99999999999.99.
For example: |
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: |
other
number
optional
|
Other allowable property expenses. The value must be greater than 0 and up to 99999999999.99.
For example: |
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: |
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: |
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: |
foreignTaxCreditRelief
boolean
required
|
A boolean indicating whether Foreign Tax Credit Relief (FTCR) has been claimed. The value must be true or false.
For example: |
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: |
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: |
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: |
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: |
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: |
repairsAndMaintenance
number
optional
|
Property repairs and maintenance. The value must be greater than 0 and up to 99999999999.99.
For example: |
financialCosts
number
optional
|
Loan interest and other financial costs. The value must be greater than 0 and up to 99999999999.99.
For example: |
professionalFees
number
optional
|
Legal, management and other professional fees. The value must be greater than 0 and up to 99999999999.99.
For example: |
costsOfServices
number
optional
|
Cost of services provided, including wages. The value must be greater than 0 and up to 99999999999.99.
For example: |
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: |
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: |
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: |
other
number
optional
|
Other allowable property expenses. The value must be greater than 0 and up to 99999999999.99.
For example: |
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: |
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking For example: c75f40a6-a3df-4429-a697-471eeec46435
|
See also fraud prevention for other request headers which will become mandatory.
Response
HTTP status: 201 (Created)
{ "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
For example: |
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: |
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: |
method
string
required
|
The HTTP method type for the endpoint
For example: |
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. |
/individuals/business/property/{nino}/{businessId}/period/{submissionId}
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: |
businessId
string
required
|
An identifier for the business, unique to the customer. Must conform to the regular expression
For example: |
submissionId
string
required
|
An identifier for the income and expenditure period summary. Must conform to the regular expression
For example: |
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 for other request headers which will become mandatory.
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking For example: c75f40a6-a3df-4429-a697-471eeec46435
|
See also fraud prevention for other request headers which will become mandatory.
Response
HTTP status: 200 (OK)
{ "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" } ] }
{ "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: |
toDate
string
required
|
The last day that the income and expenses period summary covers. Must conform to the format YYYY-MM-DD
For example: |
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: |
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: |
repairsAndMaintenance
number
optional
|
Property repairs and maintenance. The value must be greater than 0 and up to 99999999999.99.
For example: |
financialCosts
number
optional
|
Loan interest and other financial costs. The value must be greater than 0 and up to 99999999999.99.
For example: |
professionalFees
number
optional
|
Legal, management and other professional fees. The value must be greater than 0 and up to 99999999999.99.
For example: |
costsOfServices
number
optional
|
Cost of services provided, including wages. The value must be greater than 0 and up to 99999999999.99.
For example: |
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: |
other
number
optional
|
Other allowable property expenses. The value must be greater than 0 and up to 99999999999.99.
For example: |
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: |
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: |
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: |
foreignTaxCreditRelief
boolean
required
|
A boolean indicating whether Foreign Tax Credit Relief (FTCR) has been claimed.
For example: |
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: |
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: |
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: |
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: |
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: |
repairsAndMaintenance
number
optional
|
Property repairs and maintenance. The value must be greater than 0 and up to 99999999999.99.
For example: |
financialCosts
number
optional
|
Loan interest and other financial costs. The value must be greater than 0 and up to 99999999999.99.
For example: |
professionalFees
number
optional
|
Legal, management and other professional fees. The value must be greater than 0 and up to 99999999999.99.
For example: |
costsOfServices
number
optional
|
Cost of services provided, including wages. The value must be greater than 0 and up to 99999999999.99.
For example: |
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: |
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: |
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: |
other
number
optional
|
Other allowable property expenses. The value must be greater than 0 and up to 99999999999.99.
For example: |
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: |
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: |
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. |
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: |
businessId
string
required
|
An identifier for the business, unique to the customer. Must conform to the regular expression
For example: |
submissionId
string
required
|
An identifier for the income and expenditure period summary. Must conform to the regular expression
For example: |
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 for other request headers which will become mandatory.
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 } } ] }
{ "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: |
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: |
repairsAndMaintenance
number
optional
|
Property repairs and maintenance. The value must be greater than 0 and up to 99999999999.99.
For example: |
financialCosts
number
optional
|
Loan interest and other financial costs. The value must be greater than 0 and up to 99999999999.99.
For example: |
professionalFees
number
optional
|
Legal, management and other professional fees. The value must be greater than 0 and up to 99999999999.99.
For example: |
costsOfServices
number
optional
|
Cost of services provided, including wages. The value must be greater than 0 and up to 99999999999.99.
For example: |
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: |
other
number
optional
|
Other allowable property expenses. The value must be greater than 0 and up to 99999999999.99.
For example: |
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: |
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
For example: |
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: |
foreignTaxCreditRelief
boolean
required
|
A boolean indicating whether Foreign Tax Credit Relief (FTCR) has been claimed. The value must be true or false.
For example: |
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: |
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: |
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: |
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: |
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: |
repairsAndMaintenance
number
optional
|
Property repairs and maintenance. The value must be greater than 0 and up to 99999999999.99.
For example: |
financialCosts
number
optional
|
Loan interest and other financial costs. The value must be greater than 0 and up to 99999999999.99.
For example: |
professionalFees
number
optional
|
Legal, management and other professional fees. The value must be greater than 0 and up to 99999999999.99.
For example: |
costsOfServices
number
optional
|
Cost of services provided, including wages. The value must be greater than 0 and up to 99999999999.99.
For example: |
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: |
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: |
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: |
other
number
optional
|
Other allowable property expenses. The value must be greater than 0 and up to 99999999999.99.
For example: |
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: |
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking For example: c75f40a6-a3df-4429-a697-471eeec46435
|
See also fraud prevention for other request headers which will become mandatory.
Response
HTTP status: 200 (OK)
{ "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: |
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 |
Income source not found. |
404 (Not Found) |
INCOME_SOURCE_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. |
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}
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: |
businessId
string
required
|
An identifier for the business, unique to the customer. Must conform to the regular expression
For example: |
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: |
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 for other request headers which will become mandatory.
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking For example: c75f40a6-a3df-4429-a697-471eeec46435
|
See also fraud prevention for other request headers which will become mandatory.
Response
HTTP status: 200 (OK)
{ "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: |
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: |
periodOfGraceAdjustment
boolean
optional
|
Identifies a property which didn't qualify for FHL this year but qualified the previous year.
For example: |
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: |
otherCapitalAllowance
number
optional
|
All other capital allowances. The value must be between 0 and 99999999999.99.
For example: |
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: |
electricChargePointAllowance
number
optional
|
Expenditure incurred on electric charge-point equipment. The value must be between 0 and 99999999999.99.
For example: |
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
For example: |
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: |
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: |
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: |
costOfReplacingDomesticItems
number
optional
|
Cost of Replacing Domestic Items - formerly Wear and Tear allowance. The value must be between 0 and 99999999999.99.
For example: |
zeroEmissionsGoodsVehicleAllowance
number
optional
|
Zero Emissions Goods Vehicle Allowance. The value must be between 0 and 99999999999.99.
For example: |
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: |
otherCapitalAllowance
number
optional
|
All other capital allowances. The value must be between 0 and 99999999999.99.
For example: |
electricChargePointAllowance
number
optional
|
Expenditure incurred on electric charge-point equipment. The value must be between 0 and 99999999999.99.
For example: |
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: |
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. |
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: |
businessId
string
required
|
An identifier for the business, unique to the customer. Must conform to the regular expression
For example: |
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: |
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 for other request headers which will become mandatory.
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":"GER", "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: |
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: |
periodOfGraceAdjustment
boolean
optional
|
Identifies a property which didn't qualify for FHL this year but qualified the year previous.
For example: |
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: |
otherCapitalAllowance
number
optional
|
All other capital allowances. The value must be between 0 and 99999999999.99.
For example: |
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: |
electricChargePointAllowance
number
optional
|
Expenditure incurred on electric charge-point equipment. The value must be between 0 and 99999999999.99.
For example: |
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
For example: |
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: |
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: |
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: |
costOfReplacingDomesticItems
number
optional
|
Cost of Replacing Domestic Items - formerly Wear and Tear allowance. The value must be between 0 and 99999999999.99.
For example: |
zeroEmissionsGoodsVehicleAllowance
number
optional
|
Zero Emissions Goods Vehicle Allowance. The value must be between 0 and 99999999999.99.
For example: |
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: |
otherCapitalAllowance
number
optional
|
All other capital allowances. The value must be between 0 and 99999999999.99.
For example: |
electricChargePointAllowance
number
optional
|
Expenditure incurred on electric charge-point equipment. The value must be between 0 and 99999999999.99.
For example: |
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking For example: c75f40a6-a3df-4429-a697-471eeec46435
|
See also fraud prevention for other request headers which will become mandatory.
Response
HTTP status: 200 (OK)
{ "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: |
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. |
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: |
businessId
string
required
|
An identifier for the business, unique to the customer. Must conform to the regular expression
For example: |
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: |
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 for other request headers which will become mandatory.
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking For example: c75f40a6-a3df-4429-a697-471eeec46435
|
See also fraud prevention for other request headers which will become mandatory.
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. |