This version is in beta - expect some breaking changes.

Property Business (MTD) API

Dates and amounts
Date Amount
Version and status
Available in Sandbox Yes
Sandbox base URL https://test-api.service.hmrc.gov.uk
Available in Production No

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

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

UK Property Business Annual Submission

Resources relating to an individual's UK Property Business Annual Submission

UK Property Business Annual Submission resources

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

Retrieve a UK Property Business Annual Submission [test only]
GET

This endpoint allows a developer to retrieve adjustments and allowances for a UK property business. For either or both of Furnished Holiday Letting (FHL) or other UK property submissions. A National Insurance number, business ID and tax year 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

Path parameters table
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. For example: 2022-23. The start year and end year must not span two tax years. The minimum tax year is 2022-23. No gaps are allowed, for example, 2022-24 is not valid. (The minimum tax year in Sandbox is 2021-22.)

For example: 2022-23

Request headers

Request headers Table
Name Description
Accept
required

Specifies the response format and the version of the API to be used.

For example: application/vnd.hmrc.2.0+json
Gov-Test-Scenario
optional

Only in sandbox environment. See Test Data table for all header values.

For example: -
Authorization
required
An OAuth 2.0 Bearer Token with the read:self-assessment scope.

For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Responses

HTTP status 200 (OK)

Response headers

Response headers Table
Name Description
X-CorrelationId
required

Unique ID for operation tracking
String, 36 characters.

For example: c75f40a6-a3df-4429-a697-471eeec46435

See also fraud prevention.

Example response

{
  "submittedOn":"2022-06-17T10:53:38Z",
  "ukFhlProperty":{
    "adjustments":{
      "lossBroughtForward":343.34,
      "privateUseAdjustment":454.45,
      "balancingCharge":231.45,
      "periodOfGraceAdjustment":true,
      "businessPremisesRenovationAllowanceBalancingCharges":567.67,
      "nonResidentLandlord":true,
      "rentARoom":{
        "jointlyLet":true
      }
    },
    "allowances":{
      "annualInvestmentAllowance":123.45,
      "businessPremisesRenovationAllowance":345.56,
      "otherCapitalAllowance":345.34,
      "propertyIncomeAllowance":453.45,
      "electricChargePointAllowance":453.34,
      "zeroEmissionsCarAllowance":123.12
    }
  },
  "ukNonFhlProperty":{
    "adjustments":{
      "lossBroughtForward":334.45,
      "balancingCharge":565.34,
      "privateUseAdjustment":533.54,
      "businessPremisesRenovationAllowanceBalancingCharges":563.34,
      "nonResidentLandlord":true,
      "rentARoom":{
        "jointlyLet":true
      }
    },
    "allowances":{
      "annualInvestmentAllowance":678.45,
      "zeroEmissionGoodsVehicleAllowance":456.34,
      "businessPremisesRenovationAllowance":573.45,
      "otherCapitalAllowance":452.34,
      "costOfReplacingDomesticGoods":567.34,
      "propertyIncomeAllowance":342.34,
      "electricChargePointAllowance":454.34,
      "structuredBuildingAllowance":[
        {
          "amount":234.34,
          "firstYear":{
            "qualifyingDate":"2020-03-29",
            "qualifyingAmountExpenditure":3434.45
          },
          "building":{
            "name":"Plaza",
            "number":"1",
            "postcode":"TF3 4EH"
          }
        }
      ],
      "enhancedStructuredBuildingAllowance":[
        {
          "amount":234.45,
          "firstYear":{
            "qualifyingDate":"2020-05-29",
            "qualifyingAmountExpenditure":453.34
          },
          "building":{
            "name":"Plaza 2",
            "number":"2",
            "postcode":"TF3 4ER"
          }
        }
      ],
      "zeroEmissionsCarAllowance":454.34
    }
  },
  "links": [
    {
      "href": "/individuals/business/property/uk/TC663795B/XAIS12345678910/annual/2022-23",
      "method": "PUT",
      "rel": "amend-uk-property-annual-submission"
    },
    {
      "href": "/individuals/business/property/uk/TC663795B/XAIS12345678910/annual/2022-23",
      "method": "GET",
      "rel": "self"
    },
    {
      "href": "/individuals/business/property/TC663795B/XAIS12345678910/annual/2022-23",
      "method": "DELETE",
      "rel": "delete-property-annual-submission"
    }
  ]
}

Response table
Name Description
submittedOn
string
required

The date the UK property was submitted, in the format YYYY-MM-DDThh:mm:ss.SSSZ

For example: 2022-07-07T10:59:47.544Z

ukFhlProperty
object
optional

Object holding the adjustments and allowances of the user's Furnished Holiday Letting (FHL) in the United Kingdom.

adjustments
object
optional

Object holding UK FHL Property Adjustments.

lossBroughtForward
number
optional

Loss brought forward from earlier years. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

privateUseAdjustment
number
optional

Any expenses incurred not solely for the property business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

balancingCharge
number
optional

A charge for an item, for which capital allowance was claimed, but has since been sold, given away or is no longer in use. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

periodOfGraceAdjustment
boolean
required

A boolean to identify a property which didn't qualify for FHL this year but qualified the previous year. The value must be true or false.

For example: true

businessPremisesRenovationAllowanceBalancingCharges
number
optional

Income from the sale or grant of a long lease for a premium of renovated business premises within 7 years of first use. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

nonResidentLandlord
boolean
required

A boolean to identify that the user is a Non-Resident Landlord. The value must be true or false.

For example: false

rentARoom
object
optional

Object holding UK FHL Rent A Room income shared.

jointlyLet
boolean
required

A boolean to identify that the Rent A Room income (RAR) is shared with another individual. The value must be true or false.

For example: true

allowances
object
optional

Object holding UK FHL Property Allowances.

annualInvestmentAllowance
number
optional

The amount claimed on equipment bought (except cars) up to maximum annual amount. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

businessPremisesRenovationAllowance
number
optional

The allowance amount for renovation or conversion of derelict business properties. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

otherCapitalAllowance
number
optional

All other capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

propertyIncomeAllowance
number
optional

The amount of Tax exemption for individuals with income from land or property. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

electricChargePointAllowance
number
optional

The expenditure incurred on electric charge-point equipment. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

zeroEmissionsCarAllowance
number
optional

The amount of zero emissions car allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

ukNonFhlProperty
object
optional

Object holding allowances and adjustments for UK property business - excluding Furnished Holiday Lettings (FHL) - for the period.

adjustments
object
optional

Object holding UK Non FHL Property Adjustments.

lossBroughtForward
number
optional

Loss brought forward from earlier years. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

balancingCharge
number
optional

If an item for which capital allowance was claimed has been sold, given away or is no longer in use. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

privateUseAdjustment
number
optional

Any expenses incurred that were not solely for the property business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

businessPremisesRenovationAllowanceBalancingCharges
number
optional

Income from the sale or grant of a long lease for a premium of renovated business premises within 7 years of first use. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

nonResidentLandlord
boolean
required

A boolean to identify that the user is a Non-Resident Landlord. The value must be true or false.

For example: false

rentARoom
object
optional

Object holding Non UK FHL Rent A Room income shared.

jointlyLet
boolean
required

A boolean to identify that the Rent A Room income (RAR) is shared with another individual. The value must be true or false.

For example: true

allowances
object
optional

Object holding UK Non FHL Property Allowances.

annualInvestmentAllowance
number
optional

The amount claimed on equipment bought (except cars) up to maximum annual amount. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

zeroEmissionGoodsVehicleAllowance
number
optional

The amount of zero emission goods vehicle allowance for goods vehicles purchased for business use. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

businessPremisesRenovationAllowance
number
optional

Allowance for renovation or conversion of derelict business properties. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

otherCapitalAllowance
number
optional

All other capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

costOfReplacingDomesticGoods
number
optional

Cost of Replacing Domestic Items - formerly Wear and Tear allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

propertyIncomeAllowance
number
optional

The amount of Tax exemption for individuals with income from land or property. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

electricChargePointAllowance
number
optional

The expenditure incurred on electric charge-point equipment. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

structuredBuildingAllowance
array
optional

Details about structured building allowance.

amount
number
required

The amount of structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

firstYear
object
optional

Object holding UK Non FHL structured building allowance details.

qualifyingDate
string
required

The date qualified for structured building allowance. Must conform to the format YYYY-MM-DD.

For example: 2020-01-01

qualifyingAmountExpenditure
number
required

The amount of qualifying expenditure. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

building
object
required

Object holding UK Non FHL structured building details. Post code is mandatory and minimum one of name and number field must be supplied.

name
string
optional

The name of the building.

Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$

For example: Green Oak’s

number
string
optional

The number of the building.

Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$

For example: 16

postcode
string
required

The postcode for the building.

Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$

For example: GF4 9JH

enhancedStructuredBuildingAllowance
array
optional

Details about enhanced structured building allowance.

amount
number
required

The amount of enhanced structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

firstYear
object
optional

Object holding UK Non FHL enhanced structured building allowance details.

qualifyingDate
string
required

The date qualified for enhanced structured building allowance. Must conform to the format YYYY-MM-DD.

For example: 2020-01-01

qualifyingAmountExpenditure
number
required

The amount of qualifying expenditure. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

building
object
required

Object holding UK Non FHL enhanced structured building details. Post code is mandatory and minimum one of name and number field must be supplied.

name
string
optional

The name of the building.

Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$

For example: Green Oak’s

number
string
optional

The number of the building.

Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$

For example: 16

postcode
string
required

The postcode for the building.

Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$

For example: GF4 9JH

zeroEmissionsCarAllowance
number
optional

The amount of zero emissions car allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

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/uk/TC663795B/XAIS12345678910/annual/2022-23

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-uk-property-annual-submission
delete-property-annual-submission

Error scenarios

Error scenarios table
Scenario HTTP status Code

The format of the supplied NINO field is not valid.

400 (Bad Request)

FORMAT_NINO

The format of the supplied 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 supplied Business ID does not represent a UK property business.

400 (Bad Request)

RULE_TYPE_OF_BUSINESS_INCORRECT

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 supplied income source could not be 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 the scenario where no data is found.

UK_PROPERTY

Simulates success response with UK FHL and Non-FHL properties.

UK_FHL_PROPERTY

Simulates success response with UK FHL property.

UK_NON_FHL_PROPERTY

Simulates success response with UK Non-FHL property.

FOREIGN_PROPERTY

Simulates the scenario where wrong business type is returned.


Close Section
/individuals/business/property/uk/{nino}/{businessId}/annual/{taxYear}

Create and Amend a UK Property Business Annual Submission [test only]
PUT

This endpoint allows a developer to re-submit adjustments and allowances for a UK property business. This submission is for either or both of Furnished Holiday Letting (FHL) and Non FHL UK property submissions. A National Insurance number, business ID and tax year 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

Path parameters table
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. For example: 2022-23. The start year and end year must not span two tax years. The minimum tax year is 2022-23. No gaps are allowed, for example, 2022-24 is not valid. (The minimum tax year in Sandbox is 2021-22.)

For example: 2022-23

Request headers

Request headers Table
Name Description
Accept
required

Specifies the response format and the version of the API to be used.

For example: application/vnd.hmrc.2.0+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: Property Allowance request

{
  "ukFhlProperty": {
    "allowances": {
      "propertyIncomeAllowance": 123.45
    },
    "adjustments": {
      "lossBroughtForward": 343.34,
      "privateUseAdjustment": 454.45,
      "balancingCharge": 231.45,
      "periodOfGraceAdjustment": true,
      "businessPremisesRenovationAllowanceBalancingCharges": 567.67,
      "nonResidentLandlord": true,
      "rentARoom": {
        "jointlyLet": true
      }
    }
  },
  "ukNonFhlProperty": {
    "allowances": {
      "propertyIncomeAllowance": 678.45
    },
    "adjustments": {
      "lossBroughtForward": 334.45,
      "balancingCharge": 565.34,
      "privateUseAdjustment": 533.54,
      "businessPremisesRenovationAllowanceBalancingCharges": 563.34,
      "nonResidentLandlord": true,
      "rentARoom": {
        "jointlyLet": true
      }
    }
  }
}

Scenario: All Other Allowance request

{
  "ukFhlProperty": {
    "allowances": {
      "annualInvestmentAllowance": 123.45,
      "businessPremisesRenovationAllowance": 345.56,
      "otherCapitalAllowance": 345.34,
      "electricChargePointAllowance": 453.34,
      "zeroEmissionsCarAllowance": 123.12
    },
    "adjustments": {
      "lossBroughtForward": 343.34,
      "privateUseAdjustment": 454.45,
      "balancingCharge": 231.45,
      "periodOfGraceAdjustment": true,
      "businessPremisesRenovationAllowanceBalancingCharges": 567.67,
      "nonResidentLandlord": true,
      "rentARoom": {
        "jointlyLet": true
      }
    }
  },
  "ukNonFhlProperty": {
    "allowances": {
      "annualInvestmentAllowance": 678.45,
      "zeroEmissionGoodsVehicleAllowance": 456.34,
      "businessPremisesRenovationAllowance": 573.45,
      "otherCapitalAllowance": 452.34,
      "costOfReplacingDomesticGoods": 567.34,
      "electricChargePointAllowance": 454.34,
      "structuredBuildingAllowance": [
        {
          "amount": 234.34,
          "firstYear": {
            "qualifyingDate": "2020-03-29",
            "qualifyingAmountExpenditure": 3434.45
          },
          "building": {
            "name": "Building Name",
            "number": "1",
            "postcode": "SW1A 2AA"
          }
        }
      ],
      "enhancedStructuredBuildingAllowance": [
        {
          "amount": 234.45,
          "firstYear": {
            "qualifyingDate": "2020-05-29",
            "qualifyingAmountExpenditure": 453.34
          },
          "building": {
            "name": "Building Name",
            "number": "2",
            "postcode": "SW1A 2AB"
          }
        }
      ],
      "zeroEmissionsCarAllowance": 454.34
    },
    "adjustments": {
      "lossBroughtForward": 334.45,
      "balancingCharge": 565.34,
      "privateUseAdjustment": 533.54,
      "businessPremisesRenovationAllowanceBalancingCharges": 563.34,
      "nonResidentLandlord": true,
      "rentARoom": {
        "jointlyLet": true
      }
    }
  }
}

Request table
Name Description
ukFhlProperty
object
optional

Object holding the adjustments and allowances of the user's Furnished Holiday Letting (FHL) in the United Kingdom.

adjustments
object
optional

Object holding UK FHL Property Adjustments.

lossBroughtForward
number
optional

Loss brought forward from earlier years. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

privateUseAdjustment
number
optional

Any expenses incurred that are not solely for the property business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

balancingCharge
number
optional

If an item for which capital allowance was claimed has been sold, given away or is no longer in use. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

periodOfGraceAdjustment
boolean
required

A boolean to identify a property which didn't qualify for FHL this year, but qualified the previous year.

For example: false

businessPremisesRenovationAllowanceBalancingCharges
number
optional

Income from the sale or grant of a long lease for a premium of renovated business premises within 7 years of first use. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

nonResidentLandlord
boolean
required

A boolean to identify that the user is a Non-Resident Landlord.

For example: false

rentARoom
object
optional

Object holding UK FHL Rent A Room income shared.

jointlyLet
boolean
required

A boolean to identify that the Rent A Room income (RAR) is shared with another individual.

For example: false

allowances
object
optional

Object holding other and property allowances details.

annualInvestmentAllowance
number
optional

The amount claimed on equipment bought (except cars) up to maximum annual amount. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

businessPremisesRenovationAllowance
number
optional

The allowance amount for renovation or conversion of derelict business properties. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

otherCapitalAllowance
number
optional

All other capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

electricChargePointAllowance
number
optional

The expenditure incurred on electric charge-point equipment. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

zeroEmissionsCarAllowance
number
optional

The amount of zero emissions car allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

propertyIncomeAllowance
number
optional

The amount of Tax exemption for individuals with income from land or property. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

ukNonFhlProperty
object
optional

Object holding allowances and adjustments for UK property business - excluding Furnished Holiday Lettings (FHL) for the period.

adjustments
object
optional

Object holding UK Non FHL Property annual adjustments.

lossBroughtForward
number
optional

Loss brought forward from earlier years. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

balancingCharge
number
optional

If an item for which capital allowance was claimed has been sold, given away or is no longer in use. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

privateUseAdjustment
number
optional

Any expenses incurred that are not solely for the property business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

businessPremisesRenovationAllowanceBalancingCharges
number
optional

Income from the sale or grant of a long lease for a premium of renovated business premises within 7 years of first use. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

nonResidentLandlord
boolean
required

A boolean to identify that the user is a Non-Resident Landlord.

For example: false

rentARoom
object
optional

Object holding Non UK FHL Rent A Room income shared.

jointlyLet
boolean
required

A boolean to identify that the Rent A Room income (RAR) is shared with another individual.

For example: false

allowances
object
optional

Object holding UK Non FHL Property Allowances.

annualInvestmentAllowance
number
optional

The amount claimed on equipment bought (except cars) up to maximum annual amount. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

zeroEmissionGoodsVehicleAllowance
number
optional

The amount of Zero emission goods vehicle allowance for goods vehicles purchased for business use. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

businessPremisesRenovationAllowance
number
optional

Allowance for renovation or conversion of derelict business properties. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

otherCapitalAllowance
number
optional

All other capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

costOfReplacingDomesticGoods
number
optional

Cost of Replacing Domestic Items - formerly Wear and Tear allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

electricChargePointAllowance
number
optional

The expenditure incurred on electric charge-point equipment. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

zeroEmissionsCarAllowance
number
optional

The amount of zero emissions car allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

propertyIncomeAllowance
number
optional

The amount of Tax exemption for individuals with income from land or property. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

structuredBuildingAllowance
array
optional

Details about structured building allowances.

amount
number
required

The amount of structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

firstYear
object
optional

Object holding UK Non FHL structured building allowance details.

qualifyingDate
string
required

The date qualified for structured building allowance. Must conform to the format YYYY-MM-DD.

For example: 2020-01-01

qualifyingAmountExpenditure
number
required

The amount of qualifying expenditure. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

building
object
required

Object holding UK Non FHL structured building details. Postcode is mandatory and minimum one of name and number field must be supplied.

name
string
optional

The name of the building.

Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$

For example: Building Name

number
string
optional

The number of the building.

Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$

For example: 16AD

postcode
string
required

The postcode for the building.

Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$

For example: SW1A 2AA

enhancedStructuredBuildingAllowance
array
optional

Details about enhanced structured building allowances.

amount
number
required

The amount of enhanced structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

firstYear
object
optional

Object holding UK Non FHL enhanced structured building allowance details.

qualifyingDate
string
required

The date qualified for structured building allowance. Must conform to the format YYYY-MM-DD.

For example: 2020-01-01

qualifyingAmountExpenditure
number
required

The amount of qualifying expenditure. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

building
object
required

Object holding UK Non FHL structured building details. Postcode is mandatory and minimum one of name and number field must be supplied.

name
string
optional

The name of the building.

Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$

For example: Building Name

number
string
optional

The number of the building.

Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$

For example: 16AD

postcode
string
required

The postcode for the building.

Must conform to the regular expression ^[0-9a-zA-Z{À-˿’}\- _&`():.'^]{1,90}$

For example: SW1A 2AA

Responses

HTTP status 200 (OK)

Response headers

Response headers Table
Name Description
X-CorrelationId
required

Unique ID for operation tracking
String, 36 characters.

For example: c75f40a6-a3df-4429-a697-471eeec46435

See also fraud prevention.

Example response

{
  "links":[
    {
      "href":"/individuals/business/property/uk/TC663795B/XAIS12345678910/annual/2022-23",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/business/property/uk/TC663795B/XAIS12345678910/annual/2022-23",
      "method":"PUT",
      "rel":"amend-uk-property-annual-submission"
    },
    {
      "href":"/individuals/business/property/TC663795B/XAIS12345678910/annual/2022-23",
      "method":"DELETE",
      "rel":"delete-property-annual-submission"
    }
  ]
}

Response table
Name Description
links
array
optional

A list of endpoint links that indicate possible actions related to the current resource.

href
string
required

The relative url of the endpoint

For example: /individuals/business/property/uk/TC663795B/XAIS12345678910/annual/2022-23

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-uk-property-annual-submission
delete-property-annual-submission
self

Error scenarios

Error scenarios table
Scenario HTTP status Code

The format of the supplied NINO field is not valid.

400 (Bad Request)

FORMAT_NINO

The format of the supplied 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 one or more monetary fields is not valid.

400 (Bad Request)

FORMAT_VALUE

The supplied date format is not valid.

400 (Bad Request)

FORMAT_DATE

One or more strings have been added with the incorrect format.

400 (Bad Request)

FORMAT_STRING

An empty or non-matching body was submitted.

400 (Bad Request)

RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED

Both allowances and property income allowance must not be present at the same time.

400 (Bad Request)

RULE_BOTH_ALLOWANCES_SUPPLIED

One of building name or number must be supplied.

400 (Bad Request)

RULE_BUILDING_NAME_NUMBER

Tax year range invalid. A tax year range of one year is required.

400 (Bad Request)

RULE_TAX_YEAR_RANGE_INVALID

The specified tax year is not supported. That is, the tax year specified is before the minimum tax year value.

400 (Bad Request)

RULE_TAX_YEAR_NOT_SUPPORTED

The supplied Business ID does not represent a UK property business.

400 (Bad Request)

RULE_TYPE_OF_BUSINESS_INCORRECT

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 supplied income source could not be 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 success response.

NOT_FOUND

Simulates the scenario where no data is found.

TYPE_OF_BUSINESS_INCORRECT

Simulates the scenario where an businessId for something other than a UK property is supplied.


Close Section

UK Property Income & Expenses Period Summary

Resources relating to an individual's UK Property Income & Expenses Period Summary

UK Property Income & Expenses Period Summary resources

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

Create a UK Property Income & Expenses Period Summary [test only]
POST

This endpoint allows a developer to submit the income and expenses for a UK property business. This submission is for either or both of Furnished Holiday Letting (FHL) and Non FHL UK property submissions. A National Insurance number, business ID and tax year 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

Path parameters table
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. For example, 2022-23. The start year and end year must not span two tax years. The minimum tax year is 2022-23. No gaps are allowed, for example, 2022-24 is not valid. (The minimum tax year in Sandbox is 2021-22.)

For example: 2022-23

Request headers

Request headers Table
Name Description
Accept
required

Specifies the response format and the version of the API to be used.

For example: application/vnd.hmrc.2.0+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 Expenses request

{
  "fromDate": "2020-01-01",
  "toDate": "2020-01-31",
  "ukFhlProperty":{
    "income": {
      "periodAmount": 5000.99,
      "taxDeducted": 3123.21,
      "rentARoom": {
        "rentsReceived": 532.12
      }
    },
    "expenses": {
      "premisesRunningCosts": 3123.21,
      "repairsAndMaintenance": 928.42,
      "financialCosts": 842.99,
      "professionalFees": 8831.12,
      "costOfServices": 484.12,
      "other": 99282,
      "travelCosts": 974.47,
      "rentARoom": {
        "amountClaimed": 8842.43
      }
    }
  },
  "ukNonFhlProperty": {
    "income": {
      "premiumsOfLeaseGrant": 42.12,
      "reversePremiums": 84.31,
      "periodAmount": 9884.93,
      "taxDeducted": 842.99,
      "otherIncome": 31.44,
      "rentARoom": {
        "rentsReceived": 947.66
      }
    },
    "expenses": {
      "premisesRunningCosts": 4141.21,
      "repairsAndMaintenance": 582.21,
      "financialCosts": 829.39,
      "professionalFees": 4992.31,
      "costOfServices": 98.21,
      "other": 29.48,
      "residentialFinancialCost": 2884.99,
      "travelCosts": 48.93,
      "residentialFinancialCostsCarriedForward": 483.91,
      "rentARoom": {
        "amountClaimed": 88.21
      }
    }
  }
}

Scenario: Consolidated Expenses request

{
  "fromDate": "2020-01-01",
  "toDate": "2020-01-31",
  "ukFhlProperty":{
    "income": {
      "periodAmount": 5000.99,
      "taxDeducted": 3123.21,
      "rentARoom": {
        "rentsReceived": 532.12
      }
    },
    "expenses": {
      "consolidatedExpenses": 988.18
    }
  },
  "ukNonFhlProperty": {
    "income": {
      "premiumsOfLeaseGrant": 42.12,
      "reversePremiums": 84.31,
      "periodAmount": 9884.93,
      "taxDeducted": 842.99,
      "otherIncome": 31.44,
      "rentARoom": {
        "rentsReceived": 947.66
      }
    },
    "expenses": {
      "consolidatedExpenses": 988.18
    }
  }
}

Request table
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

ukFhlProperty
object
optional

Object holding the income and expenses of the UK property business. (At least one of income or expenses should be present)

income
object
optional

Object holding the income details for the period.

periodAmount
number
optional

Total rent and other income from property. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

taxDeducted
number
optional

The tax deducted from the income. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

rentARoom
object
optional

Object holding the rents received for the period.

rentsReceived
number
optional

Total rents received from properties. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

expenses
object
optional

Object holding the expenses for the period.

premisesRunningCosts
number
optional

Rent, rates, insurance, ground rents and other costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

repairsAndMaintenance
number
optional

Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

financialCosts
number
optional

Loan interest and other financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

professionalFees
number
optional

Legal, management and other professional fees. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

costOfServices
number
optional

Cost of services provided, including wages. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

travelCosts
number
optional

Car, van and travel costs incurred in running a property business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

other
number
optional

Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

rentARoom
object
optional

Object holding the amount claimed for the period.

amountClaimed
number
optional

The amount of UK Furnished Holiday Lettings rent claimed.The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

consolidatedExpenses
number
optional

The sum of all expenses for the specified period. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

ukNonFhlProperty
object
optional

Object holding the income and expenses of the UK property business - excluding Furnished Holiday Lettings (FHL) for the period. (At least one of income or expenses should be present)

income
object
optional

Object holding the income details for the period.

premiumsOfLeaseGrant
number
optional

Premiums received for the grant of a lease and other lump sums to possess a property. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

reversePremiums
number
optional

Amount paid by a landlord or outgoing tenant to induce a new tenant to enter into a leasehold agreement. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

periodAmount
number
optional

Total rent and other income from property. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

taxDeducted
number
optional

Tax already deducted from the rental income. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

otherIncome
number
optional

Other allowable property incomes. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

rentARoom
object
optional

Object holding the rents received for the period.

rentsReceived
number
optional

Total rents received from properties. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

expenses
object
optional

Object holding the expenses for the period.

premisesRunningCosts
number
optional

Rent, rates, insurance, ground rents and other costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

repairsAndMaintenance
number
optional

Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

financialCosts
number
optional

Loan interest and other financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

professionalFees
number
optional

Legal, management and other professional fees. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

costOfServices
number
optional

Cost of services provided, including wages. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

other
number
optional

Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

residentialFinancialCost
number
optional

The residential financial cost deductible from rental income (tax relief). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

travelCosts
number
optional

Car, van and travel costs incurred in running a property business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

residentialFinancialCostsCarriedForward
number
optional

Amount of residential financial costs carried forward. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

rentARoom
object
optional

Object holding the amount claimed for the period.

amountClaimed
number
optional

The amount of UK Furnished Holiday Lettings rent claimed. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

consolidatedExpenses
number
optional

The sum of all expenses for the specified period. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

Responses

HTTP status 201 (Created)

Response headers

Response headers Table
Name Description
X-CorrelationId
required

Unique ID for operation tracking
String, 36 characters.

For example: c75f40a6-a3df-4429-a697-471eeec46435

See also fraud prevention.

Default Example

{
  "submissionId": "4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
  "links": [
    {
      "href":"/individuals/business/property/uk/AA999999A/XAIS12345678910/period/2022-23/4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
      "method":"GET",
      "rel":"self"
    }
  ]
}

Response table
Name Description
submissionId
string
required

An identifier for the income and expenses 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/uk/AA999999A/XAIS12345678910/period/2022-23/4557ecb5-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

For example: self

method
string
required

The HTTP method type for the endpoint

For example: GET

Error scenarios

Error scenarios table
Scenario HTTP status Code

The format of the supplied NINO field is not valid.

400 (Bad Request)

FORMAT_NINO

The format of the supplied tax year field is not valid.

400 (Bad Request)

FORMAT_TAX_YEAR

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 one or more monetary fields is not valid.

400 (Bad Request)

FORMAT_VALUE

Tax year range invalid. A tax year range of one year is required.

400 (Bad Request)

RULE_TAX_YEAR_RANGE_INVALID

The specified tax year is not supported. That is, the tax year specified is before the minimum tax year value.

400 (Bad Request)

RULE_TAX_YEAR_NOT_SUPPORTED

Both Expenses and Consolidated Expenses must not be present at the same time.

400 (Bad Request)

RULE_BOTH_EXPENSES_SUPPLIED

An empty or non-matching body was submitted.

400 (Bad Request)

RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED

The To date is earlier than the From date.

400 (Bad Request)

RULE_TO_DATE_BEFORE_FROM_DATE

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 supplied income source could not be 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/uk/{nino}/{businessId}/period/{taxYear}/{submissionId}

Retrieve a UK Property Income & Expenses Period Summary [test only]
GET

This endpoint allows a developer to retrieve the income and expenses for a UK property business, that occurred between tax year. A National Insurance number, business ID, tax year 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

Path parameters table
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. For example, 2022-23. The start year and end year must not span two tax years. The minimum tax year is 2022-23. No gaps are allowed, for example, 2022-24 is not valid. (The minimum tax year in Sandbox is 2021-22.)

For example: 2022-23

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

Request headers Table
Name Description
Accept
required

Specifies the response format and the version of the API to be used.

For example: application/vnd.hmrc.2.0+json
Gov-Test-Scenario
optional

Only in sandbox environment. See Test Data table for all header values.

For example: -
Authorization
required
An OAuth 2.0 Bearer Token with the read:self-assessment scope.

For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Responses

HTTP status 200 (OK)

Response headers

Response headers Table
Name Description
X-CorrelationId
required

Unique ID for operation tracking
String, 36 characters.

For example: c75f40a6-a3df-4429-a697-471eeec46435

See also fraud prevention.

Full Expenditure response

{
  "submittedOn": "2021-10-21T08:57:47Z",
  "fromDate": "2020-01-01",
  "toDate": "2020-01-31",
  "ukFhlProperty": {
    "income": {
      "periodAmount": 5000.99,
      "taxDeducted": 3123.21,
      "rentARoom": {
        "rentsReceived": 532.12
      }
    },
    "expenses": {
      "premisesRunningCosts": 4141.21,
      "repairsAndMaintenance": 582.21,
      "financialCosts": 829.39,
      "professionalFees": 4992.31,
      "costOfServices": 98.21,
      "other": 29.48,
      "travelCosts": 48.93,
      "rentARoom": {
        "amountClaimed": 88.21
      }
    }
  },
  "ukNonFhlProperty": {
    "income": {
      "premiumsOfLeaseGrant": 42.12,
      "reversePremiums": 84.31,
      "periodAmount": 9884.93,
      "taxDeducted": 842.99,
      "otherIncome": 31.44,
      "rentARoom": {
        "rentsReceived": 947.66
      }
    },
    "expenses": {
      "premisesRunningCosts": 4141.21,
      "repairsAndMaintenance": 582.21,
      "financialCosts": 829.39,
      "professionalFees": 4992.31,
      "costOfServices": 98.21,
      "other": 29.48,
      "residentialFinancialCost": 2884.99,
      "travelCosts": 48.93,
      "residentialFinancialCostsCarriedForward": 483.91,
      "rentARoom": {
        "amountClaimed": 88.21
      }
    }
  },
  "links": [
    {
      "href":"/individuals/business/property/uk/AA999999A/XAIS12345678910/period/2022-23/4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
      "method": "PUT",
      "rel": "amend-uk-property-period-summary"
    },
    {
      "href":"/individuals/business/property/uk/AA999999A/XAIS12345678910/period/2022-23/4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
      "method": "GET",
      "rel": "self"
    },
    {
      "href":"/individuals/business/property/uk/AA999999A/XAIS12345678910/period/2022-23",
      "method": "GET",
      "rel": "list-property-period-summaries"
    }
  ]
}

Consolidated Expenditure response

{
  "submittedOn": "2021-10-21T08:57:47Z",
  "fromDate": "2020-01-01",
  "toDate": "2020-01-31",
  "ukFhlProperty": {
    "income": {
      "periodAmount": 5000.99,
      "taxDeducted": 3123.21,
      "rentARoom": {
        "rentsReceived": 532.12
      }
    },
    "expenses": {
      "consolidatedExpenses": 988.18
    }
  },
  "ukNonFhlProperty": {
    "income": {
      "premiumsOfLeaseGrant": 42.12,
      "reversePremiums": 84.31,
      "periodAmount": 9884.93,
      "taxDeducted": 842.99,
      "otherIncome": 31.44,
      "rentARoom": {
        "rentsReceived": 947.66
      }
    },
    "expenses": {
      "consolidatedExpenses": 988.18
    }
  },
  "links": [
    {
      "href":"/individuals/business/property/uk/AA999999A/XAIS12345678910/period/2022-23/4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
      "method": "PUT",
      "rel": "amend-uk-property-period-summary"
    },
    {
      "href":"/individuals/business/property/uk/AA999999A/XAIS12345678910/period/2022-23/4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
      "method": "GET",
      "rel": "self"
    },
    {
      "href":"/individuals/business/property/uk/AA999999A/XAIS12345678910/period/2022-23",
      "method": "GET",
      "rel": "list-property-period-summaries"
    }
  ]
}

Response table
Name Description
submittedOn
string
required

The date the UK property were submitted, in the format YYYY-MM-DDThh:mm:ss.SSSZ

For example: 2020-07-07T10:59:47.544Z

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

ukFhlProperty
object
optional

Object holding the income and expenses of the user's Furnished Holiday Letting (FHL) in the United Kingdom for the period. (At least one of income or expenses should be present).

income
object
optional

Object holding the income details for the period.

periodAmount
number
optional

Total rent and other income from property. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

taxDeducted
number
optional

The tax deducted from income. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

rentARoom
object
optional

Object holding the rents received for the period.

rentsReceived
number
optional

Total rents received from properties. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

expenses
object
optional

Object holding the expenses for the period.

premisesRunningCosts
number
optional

Rent, rates, insurance, ground rents and other costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

repairsAndMaintenance
number
optional

Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

financialCosts
number
optional

Loan interest and other financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places

For example: 5000.99

professionalFees
number
optional

Legal, management and other professional fees. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

costOfServices
number
optional

Cost of services provided, including wages. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

other
number
optional

Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

travelCosts
number
optional

Car, van and travel costs incurred in running a property business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

rentARoom
object
optional

Object holding the rents claimed for the period.

rentsReceived
number
optional

The amount of UK Furnished Holiday Lettings rent claimed. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

consolidatedExpenses
number
optional

The sum of all expenses for the specified period. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

ukNonFhlProperty
object
optional

Object holding the income and expenses of the UK property business - excluding Furnished Holiday Lettings (FHL) for the period. (At least one of income or expenses should be present).

income
object
optional

Object holding the income details for the period.

premiumsOfLeaseGrant
number
optional

Premiums received for the grant of a lease and other lump sums to possess a property. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

reversePremiums
number
optional

Amount paid by a landlord or outgoing tenant to induce a new tenant to enter into a leasehold agreement. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

periodAmount
number
optional

Total rent and other income from property. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

taxDeducted
number
optional

Tax already deducted from the rental income. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

otherIncome
number
optional

Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

rentARoom
object
optional

Object holding the rents received for the period.

rentsReceived
number
optional

Total rents received from properties. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

expenses
object
optional

Object holding the expenses for the period.

premisesRunningCosts
number
optional

Rent, rates, insurance, ground rents and other costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

zeroEmissionGoodsVehicleAllowance
number
optional

The amount of zero emission goods vehicle allowance for goods vehicles purchased for business use. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

repairsAndMaintenance
number
optional

Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

financialCosts
number
optional

Loan interest and other financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

professionalFees
number
optional

Legal, management and other professional fees. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

costOfServices
number
optional

Cost of services provided, including wages. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

other
number
optional

Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

residentialFinancialCost
number
optional

The residential financial cost deductible from rental income (tax relief). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

travelCosts
number
optional

Car, van and travel costs incurred in running a property business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

residentialFinancialCostsCarriedForward
number
optional

Amount of residential financial costs carried forward. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

rentARoom
object
optional

Object holding the rents claimed for the period.

amountClaimed
number
optional

The amount of UK Furnished Holiday Lettings rent claimed. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

consolidatedExpenses
number
optional

The sum of all expenses for the specified period. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

Error scenarios

Error scenarios table
Scenario HTTP status Code

The format of the supplied NINO field is not valid.

400 (Bad Request)

FORMAT_NINO

The format of the supplied tax year field is not valid.

400 (Bad Request)

FORMAT_TAX_YEAR

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

Tax year range invalid. A tax year range of one year is required.

400 (Bad Request)

RULE_TAX_YEAR_RANGE_INVALID

The specified tax year is not supported. That is, the tax year specified is before the minimum tax year value.

400 (Bad Request)

RULE_TAX_YEAR_NOT_SUPPORTED

The supplied Business ID does not represent a UK property business.

400 (Bad Request)

RULE_TYPE_OF_BUSINESS_INCORRECT

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 supplied income source could not be 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 the scenario where no data is found.

UK_PROPERTY

Simulates the scenario with FHL and Non-FHL properties.

UK_FHL_FULL_EXPENSES

Simulates the scenario of a FHL property with full expenses.

UK_FHL_CONSOLIDATED

Simulates the scenario of a FHL property with consolidated expenses.

UK_NON_FHL_FULL_EXPENSES

Simulates the scenario of a Non-FHL property with full expenses.

UK_NON_FHL_CONSOLIDATED

Simulates the scenario of a Non-FHL property with consolidated expenses.

FOREIGN_PROPERTY

Simulates the scenario where the type of business is incorrect.


Close Section
/individuals/business/property/uk/{nino}/{businessId}/period/{taxYear}/{submissionId}

Amend a UK Property Income & Expenses Period Summary [test only]
PUT

This endpoint allows a developer to re-submit the income and expenditure for a UK property business. This submission is for either or both of Furnished Holiday Letting (FHL) and Non FHL UK property submissions. A National Insurance number, business ID, tax year 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

Path parameters table
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. For example, 2022-23. The start year and end year must not span two tax years. The minimum tax year is 2022-23. No gaps are allowed, for example, 2022-24 is not valid. (The minimum tax year in Sandbox is 2021-22.)

For example: 2022-23

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

Request headers Table
Name Description
Accept
required

Specifies the response format and the version of the API to be used.

For example: application/vnd.hmrc.2.0+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 Expenses request

{
  "ukFhlProperty":{
    "income": {
      "periodAmount": 5000.99,
      "taxDeducted": 3123.21,
      "rentARoom": {
        "rentsReceived": 532.12
      }
    },
    "expenses": {
      "premisesRunningCosts": 3123.21,
      "repairsAndMaintenance": 928.42,
      "financialCosts": 842.99,
      "professionalFees": 8831.12,
      "costOfServices": 484.12,
      "other": 99282,
      "travelCosts": 974.47,
      "rentARoom": {
        "amountClaimed": 8842.43
      }
    }
  },
  "ukNonFhlProperty": {
    "income": {
      "premiumsOfLeaseGrant": 42.12,
      "reversePremiums": 84.31,
      "periodAmount": 9884.93,
      "taxDeducted": 842.99,
      "otherIncome": 31.44,
      "rentARoom": {
        "rentsReceived": 947.66
      }
    },
    "expenses": {
      "premisesRunningCosts": 4141.21,
      "repairsAndMaintenance": 582.21,
      "financialCosts": 829.39,
      "professionalFees": 4992.31,
      "costOfServices": 98.21,
      "other": 29.48,
      "residentialFinancialCost": 2884.99,
      "travelCosts": 48.93,
      "residentialFinancialCostsCarriedForward": 483.91,
      "rentARoom": {
        "amountClaimed": 88.21
      }
    }
  }
}

Scenario: Consolidated Expenses request

{
  "ukFhlProperty":{
    "income": {
      "periodAmount": 5000.99,
      "taxDeducted": 3123.21,
      "rentARoom": {
        "rentsReceived": 532.12
      }
    },
    "expenses": {
      "consolidatedExpenses": 988.18
    }
  },
  "ukNonFhlProperty": {
    "income": {
      "premiumsOfLeaseGrant": 42.12,
      "reversePremiums": 84.31,
      "periodAmount": 9884.93,
      "taxDeducted": 842.99,
      "otherIncome": 31.44,
      "rentARoom": {
        "rentsReceived": 947.66
      }
    },
    "expenses": {
      "consolidatedExpenses": 988.18
    }
  }
}

Request table
Name Description
ukFhlProperty
object
optional

Object holding the income and expenditure of the user's Furnished Holiday Letting (FHL) in the United Kingdom for the period. (At least one of income or expenses should be present)

income
object
optional

Object holding the income details for the period.

periodAmount
number
optional

Total rents from property, ground rents and rent charges but not rent-a-room. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

taxDeducted
number
optional

The tax deducted from the income. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

rentARoom
object
optional

Object holding the rents received for rooms.

rentsReceived
number
optional

Total rents received from properties. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

expenses
object
optional

Object holding the expenses for the period.

premisesRunningCosts
number
optional

Rent, rates, insurance, ground rents and other costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

repairsAndMaintenance
number
optional

Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

financialCosts
number
optional

Loan interest and other financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

professionalFees
number
optional

Legal, management and other professional fees. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

costOfServices
number
optional

Cost of services provided, including wages. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

travelCosts
number
optional

Car, van and travel costs incurred in running a property business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

other
number
optional

Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

rentARoom
object
optional

Object holding the amount claimed for the period.

amountClaimed
number
optional

The amount of UK Furnished Holiday Lettings rent claimed.The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

consolidatedExpenses
number
optional

The sum of all expenses for the specified period. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

ukNonFhlProperty
object
optional

Object holding the income and expenses of the UK property business - excluding Furnished Holiday Lettings (FHL) for the period. (At least one of income or expenses should be present)

income
object
optional

Object holding the income details for the period.

premiumsOfLeaseGrant
number
optional

Premiums received for the grant of a lease and other lump sums to possess a property. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

reversePremiums
number
optional

Amount paid by a landlord or outgoing tenant to induce a new tenant to enter into a leasehold agreement. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

periodAmount
number
optional

Total rents from property (but not ground rents, rent charges and rent-a-room rental income). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

taxDeducted
number
optional

Tax already deducted from the rental income. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

otherIncome
number
optional

Total amount of rent and any income for services provided to tenants. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

rentARoom
object
optional

Object holding the rents received for rooms.

rentsReceived
number
optional

Total rents received from properties. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

expenses
object
optional

Object holding the expenses for the period.

premisesRunningCosts
number
optional

Rent, rates, insurance, ground rents and other costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

repairsAndMaintenance
number
optional

Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

financialCosts
number
optional

Loan interest and other financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

professionalFees
number
optional

Legal, management and other professional fees. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

costOfServices
number
optional

Cost of services provided, including wages. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

other
number
optional

Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

residentialFinancialCost
number
optional

The residential financial cost deductible from rental income (tax relief). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

travelCosts
number
optional

Car, van and travel costs incurred in running a property business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

residentialFinancialCostsCarriedForward
number
optional

Amount of residential financial costs carried forward. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

rentARoom
object
optional

Object holding the rent claimed for rooms.

amountClaimed
number
optional

The amount of UK Furnished Holiday Lettings rent claimed. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

consolidatedExpenses
number
optional

The sum of all expenses for the specified period. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

Responses

HTTP status 200 (OK)

Response headers

Response headers Table
Name Description
X-CorrelationId
required

Unique ID for operation tracking
String, 36 characters.

For example: c75f40a6-a3df-4429-a697-471eeec46435

See also fraud prevention.

Default Example

{
  "links": [
    {
      "href":"/individuals/business/property/uk/AA999999A/XAIS12345678910/period/2022-23/4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/business/property/uk/AA999999A/XAIS12345678910/period/2022-23/4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
      "method":"PUT",
      "rel":"amend-uk-property-period-summary"
    },
    {
      "href":"/individuals/business/property/uk/AA999999A/XAIS12345678910/period/2022-23",
      "method":"GET",
      "rel":"list-property-period-summaries"
    }
  ]
}

Response table
Name Description
links
array
optional

A list of endpoint links that indicate possible actions related to the current resource.

href
string
required

The relative url of the endpoint

For example: /individuals/business/property/uk/AA999999A/XAIS12345678910/period/2022-23/4557ecb5-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
list-property-period-summaries
amend-uk-property-period-summary
method
string
required

The HTTP method type for the endpoint

Limited to the following possible values:

GET
PUT

Error scenarios

Error scenarios table
Scenario HTTP status Code

The format of the supplied NINO field is not valid.

400 (Bad Request)

FORMAT_NINO

The format of the supplied tax year field is not valid.

400 (Bad Request)

FORMAT_TAX_YEAR

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 one or more monetary fields is not valid.

400 (Bad Request)

FORMAT_VALUE

Tax year range invalid. A tax year range of one year is required.

400 (Bad Request)

RULE_TAX_YEAR_RANGE_INVALID

The specified tax year is not supported. That is, the tax year specified is before the minimum tax year value.

400 (Bad Request)

RULE_TAX_YEAR_NOT_SUPPORTED

Both Expenses and Consolidated Expenses must not be present at the same time.

400 (Bad Request)

RULE_BOTH_EXPENSES_SUPPLIED

The supplied Business ID does not represent a UK property business.

400 (Bad Request)

RULE_TYPE_OF_BUSINESS_INCORRECT

An empty or non-matching body was submitted.

400 (Bad Request)

RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED

The client or agent is not authorised. This is because: the client is not subscribed to MTD, the agent is not subscribed to Agent Services, or the client has not authorised the agent to act on their behalf.

403 (Forbidden)

CLIENT_OR_AGENT_NOT_AUTHORISED

The supplied income source could not be 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 no data is found.

TYPE_OF_BUSINESS_INCORRECT

Simulates the scenario where an businessId for something other than a UK property is supplied.


Close Section

Foreign Property Income & Expenses Period Summary

Resources relating to an individual's Foreign Property Income & Expenses Period Summary

Foreign Property Income & Expenses Period Summary resources

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

Create a Foreign Property Income & Expenditure Period Summary [test only]
POST

This endpoint allows the developer to submit the income and expenses 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, tax year 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

Path parameters table
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. For example, 2022-23. The start year and end year must not span two tax years. The minimum tax year is 2021-22. No gaps are allowed, for example, 2022-24 is not valid.

For example: 2022-23

Request headers

Request headers Table
Name Description
Accept
required

Specifies the response format and the version of the API to be used.

For example: application/vnd.hmrc.2.0+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": "2020-04-06",
  "toDate": "2021-04-06",
  "foreignFhlEea": {
    "income": {
      "rentAmount": 5000.99
    },
    "expenses": {
      "premisesRunningCosts": 5000.99,
      "repairsAndMaintenance": 5000.99,
      "financialCosts": 5000.99,
      "professionalFees": 5000.99,
      "costOfServices": 5000.99,
      "travelCosts": 5000.99,
      "other": 5000.99
    }
  },
  "foreignNonFhlProperty": [
    {
      "countryCode": "FRA",
      "income": {
        "rentIncome": {
          "rentAmount": 5000.99
        },
        "foreignTaxCreditRelief": false,
        "premiumsOfLeaseGrant": 5000.99,
        "otherPropertyIncome": 5000.99,
        "foreignTaxPaidOrDeducted": 5000.99,
        "specialWithholdingTaxOrUkTaxPaid": 5000.99
      },
      "expenses": {
        "premisesRunningCosts": 5000.99,
        "repairsAndMaintenance": 5000.99,
        "financialCosts": 5000.99,
        "professionalFees": 5000.99,
        "costOfServices": 5000.99,
        "travelCosts": 5000.99,
        "residentialFinancialCost": 5000.99,
        "broughtFwdResidentialFinancialCost": 5000.99,
        "other": 5000.99
      }
    }
  ]
}

Scenario: Consolidated Expenditure request

{
  "fromDate": "2020-04-06",
  "toDate": "2021-04-06",
  "foreignFhlEea": {
    "income": {
      "rentAmount": 5000.99
    },
    "expenses": {
      "consolidatedExpenses": 5000.99
    }
  },
  "foreignNonFhlProperty": [
    {
      "countryCode": "FRA",
      "income": {
        "rentIncome": {
          "rentAmount": 5000.99
        },
        "foreignTaxCreditRelief": false,
        "premiumsOfLeaseGrant": 5000.99,
        "otherPropertyIncome": 5000.99,
        "foreignTaxPaidOrDeducted": 5000.99,
        "specialWithholdingTaxOrUkTaxPaid": 5000.99
      },
      "expenses": {
        "residentialFinancialCost": 200.25,
        "broughtFwdResidentialFinancialCost": 100.25,
        "consolidatedExpenses": 100.25
      }
    }
  ]
}

Request table
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 Lettings (FHL) in the European Economic Area (EEA) for the period.

income
object
optional

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

expenses
object
optional

Object holding the expenses 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

costOfServices
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

foreignNonFhlProperty
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

Object holding the rent income.

rentAmount
number
required

Total rent and other income from property. 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: true

premiumsOfLeaseGrant
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

foreignTaxPaidOrDeducted
number
optional

The total amount of foreign tax paid or deducted from 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 paid from rental Income (applies to non-resident landlords only). The value must be greater than 0 and up to 99999999999.99.

For example: 5000.99

expenses
object
optional

Object holding the expenses 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

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

costOfServices
number
optional

Cost of services provided, including wages. 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 deducted 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

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

Responses

HTTP status 201 (Created)

Response headers

Response headers Table
Name Description
X-CorrelationId
required

Unique ID for operation tracking
String, 36 characters.

For example: c75f40a6-a3df-4429-a697-471eeec46435

See also fraud prevention.

Default Example

{
  "submissionId": "4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
  "links": [
    {
      "href":"/individuals/business/property/foreign/TC663795B/XAIS12345678910/period/2021-22/4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
      "method":"GET",
      "rel":"self"
    },
    {
      "href":"/individuals/business/property/foreign/TC663795B/XAIS12345678910/period/2021-22/4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
      "method":"PUT",
      "rel":"amend-foreign-property-period-summary"
    }
  ]
}

Response table
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/foreign/AA999999A/XAIS12345678910/period/2021-22/4557ecb5-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
amend-foreign-property-period-summary
method
string
required

The HTTP method type for the endpoint

Limited to the following possible values:

GET
PUT

Error scenarios

Error scenarios table
Scenario HTTP status Code

The format of the supplied NINO field is not valid.

400 (Bad Request)

FORMAT_NINO

The format of the supplied 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 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 one or more monetary fields is not valid.

400 (Bad Request)

FORMAT_VALUE

The format of the supplied Country Code field is not valid.

400 (Bad Request)

FORMAT_COUNTRY_CODE

Tax year range invalid. A tax year range of one year is required.

400 (Bad Request)

RULE_TAX_YEAR_RANGE_INVALID

The specified tax year is not supported. That is, the tax year specified is before the minimum tax year value.

400 (Bad Request)

RULE_TAX_YEAR_NOT_SUPPORTED

Both Expenses and Consolidated Expenses must 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

An empty or non-matching body was submitted.

400 (Bad Request)

RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED

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 supplied income source could not be 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/foreign/{nino}/{businessId}/period/{taxYear}/{submissionId}

Retrieve a Foreign Property Income & Expenses Period Summary [test only]
GET

This endpoint allows a developer to retrieve the income and expenses for a Foreign Property business, using the submission ID 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, business ID, and tax year 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

Path parameters table
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. For example, 2022-23. The start year and end year must not span two tax years. The minimum tax year is 2021-22. No gaps are allowed, for example, 2022-24 is not valid.

For example: 2022-23

submissionId
string
required

An identifier for the income and expenses 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

Request headers Table
Name Description
Accept
required

Specifies the response format and the version of the API to be used.

For example: application/vnd.hmrc.2.0+json
Gov-Test-Scenario
optional

Only in sandbox environment. See Test Data table for all header values.

For example: -
Authorization
required
An OAuth 2.0 Bearer Token with the read:self-assessment scope.

For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Responses

HTTP status 200 (OK)

Response headers

Response headers Table
Name Description
X-CorrelationId
required

Unique ID for operation tracking
String, 36 characters.

For example: c75f40a6-a3df-4429-a697-471eeec46435

See also fraud prevention.

Full Expenses response

{
  "submittedOn": "2021-07-07T10:59:47Z",
  "fromDate": "2020-01-01",
  "toDate": "2020-01-31",
  "foreignFhlEea": {
    "income": {
      "rentAmount": 200.22
    },
    "expenses": {
      "premisesRunningCosts": 100.25,
      "repairsAndMaintenance": 100.25,
      "financialCosts": 100.25,
      "professionalFees": 100.25,
      "costOfServices": 100.25,
      "travelCosts": 100.25,
      "other": 100.25
    }
  },
  "foreignNonFhlProperty": [
    {
      "countryCode": "FRA",
      "income": {
        "rentIncome": {
          "rentAmount": 200.22
        },
        "foreignTaxCreditRelief": true,
        "premiumsOfLeaseGrant": 100.25,
        "otherPropertyIncome": 100.25,
        "foreignTaxPaidOrDeducted": 44.21,
        "specialWithholdingTaxOrUkTaxPaid": 23.78
      },
      "expenses": {
        "premisesRunningCosts": 100.25,
        "repairsAndMaintenance": 100.25,
        "financialCosts": 200.25,
        "professionalFees": 100.25,
        "costOfServices": 100.25,
        "travelCosts": 100.25,
        "other": 100.25
      }
    }
  ],
  "links": [
    {
      "href": "/individuals/business/property/foreign/CX897463D/XAIS12345678910/period/2021-22/4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
      "method": "PUT",
      "rel": "amend-foreign-property-period-summary"
    },
    {
      "href": "/individuals/business/property/foreign/CX897463D/XAIS12345678910/period/2021-22/4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
      "method": "GET",
      "rel": "self"
    },
    {
      "href": "/individuals/business/property/CX897463D/XAIS12345678910/period/2021-22",
      "method": "GET",
      "rel": "list-property-period-summaries"
    }
  ]
}

Consolidated Expenses response

{
  "submittedOn": "2021-07-07T10:59:47Z",
  "fromDate": "2020-01-01",
  "toDate": "2020-01-31",
  "foreignFhlEea": {
    "income": {
      "rentAmount": 200.22
    },
    "expenses": {
      "consolidatedExpenses": 100.25
    }
  },
  "foreignNonFhlProperty": [
    {
      "countryCode": "FRA",
      "income": {
        "rentIncome": {
          "rentAmount": 200.22
        },
        "foreignTaxCreditRelief": true,
        "premiumsOfLeaseGrant": 100.25,
        "otherPropertyIncome": 100.25,
        "foreignTaxPaidOrDeducted": 44.21,
        "specialWithholdingTaxOrUkTaxPaid": 23.78
      },
      "expenses": {
        "residentialFinancialCost": 200.25,
        "broughtFwdResidentialFinancialCost": 100.25,
        "consolidatedExpenses": 100.25
      }
    }
  ],
  "links": [
    {
      "href": "/individuals/business/property/foreign/CX897463D/XAIS12345678910/period/2021-22/4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
      "method": "PUT",
      "rel": "amend-foreign-property-period-summary"
    },
    {
      "href": "/individuals/business/property/foreign/CX897463D/XAIS12345678910/period/2021-22/4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
      "method": "GET",
      "rel": "self"
    },
    {
      "href": "/individuals/business/property/CX897463D/XAIS12345678910/period/2021-22",
      "method": "GET",
      "rel": "list-property-period-summaries"
    }
  ]
}

Response table
Name Description
submittedOn
string
required

The date the foreign property were submitted, in the format YYYY-MM-DDThh:mm:ssZ

For example: 2021-07-07T10:59:47Z

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 Lettings (FHL) in the European Economic Area (EEA) for the period.

income
object
optional

Object holding the income details for the period.

rentAmount
number
optional

Total rent and other income from property. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

expenses
object
optional

Object holding the expenses for the period.

premisesRunningCosts
number
optional

Rent, rates, insurance, ground rents and other costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

repairsAndMaintenance
number
optional

Rent, rates, insurance, ground rents and other costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

financialCosts
number
optional

Loan interest and other financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

professionalFees
number
optional

Legal, management and other professional fees. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

costOfServices
number
optional

Cost of services provided, including wages. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

travelCosts
number
optional

Car, van and travel costs incurred in running a property business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

other
number
optional

Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

consolidatedExpenses
number
optional

The sum of all expenses for the specified period. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

foreignNonFhlProperty
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
optional

Object holding the income details for the period.

rentIncome
object
optional

Object holding the rent income.

rentAmount
number
optional

Total rent and other income from property. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

foreignTaxCreditRelief
boolean
required

A boolean indicating whether Foreign Tax Credit Relief (FTCR) has been claimed.

For example: false

premiumsOfLeaseGrant
number
optional

Premiums received for the grant of a lease and other lump sums to possess a property. The value must be between 0 and 99999999999.99 up to 2 decimal places.

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 between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

foreignTaxPaidOrDeducted
number
optional

The total amount of foreign tax paid or deducted from your income. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

specialWithholdingTaxOrUkTaxPaid
number
optional

Tax withheld (in UK Pounds) on certain payments to UK residents or UK Tax paid from rental Income (applies to non-resident landlords only). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

expenses
object
optional

Object holding the expenses for the period.

premisesRunningCosts
number
optional

Rent, rates, insurance, ground rents and other costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

repairsAndMaintenance
number
optional

Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

financialCosts
number
optional

Loan interest and other financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

professionalFees
number
optional

Legal, management and other professional fees. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

costOfServices
number
optional

Cost of services provided, including wages. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

travelCosts
number
optional

Car, van and travel costs incurred in running a property business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

residentialFinancialCost
number
optional

The residential financial cost deductible from rental income (tax relief). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

broughtFwdResidentialFinancialCost
number
optional

Amount of relief brought forward for restricted residential financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

other
number
optional

Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

consolidatedExpenses
number
optional

The sum of all expenses for the specified period. The value must be between 0 and 99999999999.99 up to 2 decimal places.

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/foreign/CX897463D/XAIS12345678910/period/2021-22/4557ecb5-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-foreign-property-period-summary
list-property-period-summaries

Error scenarios

Error scenarios table
Scenario HTTP status Code

The format of the supplied NINO field is not valid.

400 (Bad Request)

FORMAT_NINO

The format of the supplied 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 supplied income source could not be 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 the scenario where no data is found.

FOREIGN_PROPERTY

Simulates success response with Foreign FHL and Non-FHL properties.

FOREIGN_FHL_FULL_EXPENSES

Simulates success response with Foreign FHL property.

FOREIGN_FHL_CONSOLIDATED

Simulates the scenario of a FHL property with consolidated expenses.

FOREIGN_NON_FHL_FULL_EXPENSES

Simulates success response with Foreign Non-FHL property.

FOREIGN_NON_FHL_CONSOLIDATED

Simulates the scenario of a Non-FHL property with consolidated expenses.

UK_PROPERTY

Simulates the scenario where wrong business type is returned.

NO_EXPENSES

Simulates success response with no expenses.


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

Amend a Foreign Property Income & Expenses Period Summary [test only]
PUT

This endpoint allows a developer to amend the income and expenses for a foreign property business. 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, tax year 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

Path parameters table
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. For example, 2022-23. The start year and end year must not span two tax years. The minimum tax year is 2021-22. No gaps are allowed, for example, 2022-24 is not valid.

For example: 2022-23

submissionId
string
required

An identifier for the income and expenses 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

Request headers Table
Name Description
Accept
required

Specifies the response format and the version of the API to be used.

For example: application/vnd.hmrc.2.0+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 Expenses request

{
  "foreignFhlEea": {
    "income": {
      "rentAmount": 1123.89
    },
    "expenses": {
      "premisesRunningCosts": 332.78,
      "repairsAndMaintenance": 231.45,
      "financialCosts": 345.23,
      "professionalFees": 232.45,
      "costOfServices": 231.56,
      "travelCosts": 234.67,
      "other": 3457.9
    }
  },
  "foreignNonFhlProperty": [
    {
      "countryCode": "AFG",
      "income": {
        "rentIncome": {
          "rentAmount": 440.31
        },
        "foreignTaxCreditRelief": false,
        "premiumsOfLeaseGrant": 950.48,
        "otherPropertyIncome": 802.49,
        "foreignTaxPaidOrDeducted": 734.18,
        "specialWithholdingTaxOrUkTaxPaid": 85.47
      },
      "expenses": {
        "premisesRunningCosts":129.35,
        "repairsAndMaintenance":7490.32,
        "financialCosts":5000.99,
        "professionalFees":847.90,
        "travelCosts":69.20,
        "costOfServices":478.23,
        "residentialFinancialCost":879.28,
        "broughtFwdResidentialFinancialCost":846.13,
        "other":138.92
      }
    }
  ]
}

Scenario: Consolidated Expenses request

{
  "foreignFhlEea": {
    "income": {
      "rentAmount": 1123.89
    },
    "expenses": {
      "consolidatedExpenses": 334.64
    }
  },
  "foreignNonFhlProperty": [
    {
      "countryCode": "AFG",
      "income": {
        "rentIncome": {
          "rentAmount": 440.31
        },
        "foreignTaxCreditRelief": false,
        "premiumsOfLeaseGrant": 950.48,
        "otherPropertyIncome": 802.49,
        "foreignTaxPaidOrDeducted": 734.18,
        "specialWithholdingTaxOrUkTaxPaid": 85.47
      },
      "expenses": {
        "consolidatedExpenses": 3992.93,
        "residentialFinancialCost":879.28,
        "broughtFwdResidentialFinancialCost":846.13
      }
    }
  ]
}

Request table
Name Description
foreignFhlEea
object
optional

Object holding the income and expenses of the user's Furnished Holiday Lettings (FHL) in the European Economic Area (EEA) for the period.

income
object
optional

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 up to 2 decimal places.

For example: 5000.99

expenses
object
optional

Object holding the expenses for the period.

premisesRunningCosts
number
optional

Rent, rates, insurance, ground rents and other costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

repairsAndMaintenance
number
optional

Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

financialCosts
number
optional

Loan interest and other financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

professionalFees
number
optional

Legal, management and other professional fees. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

costOfServices
number
optional

Cost of services provided, including wages. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

travelCosts
number
optional

Car, van and travel costs incurred in running a property business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

other
number
optional

Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

consolidatedExpenses
number
optional

The sum of all expenses for the specified period. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

foreignNonFhlProperty
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
optional

Object holding the income details for the period.

rentIncome
object
optional

Object holding the rent income.

rentAmount
number
optional

Total rent and other income from property. The value must be between 0 and 99999999999.99 up to 2 decimal places.

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

premiumsOfLeaseGrant
number
optional

Premiums received for the grant of a lease and other lump sums to possess a property. The value must be between 0 and 99999999999.99 up to 2 decimal places.

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 between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

foreignTaxPaidOrDeducted
number
optional

The total amount of foreign tax paid or deducted from your income. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

specialWithholdingTaxOrUkTaxPaid
number
optional

Tax withheld (in UK Pounds) on certain payments to UK residents or UK Tax paid from rental Income (applies to non-resident landlords only). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

expenses
object
optional

Object holding the expenses for the period.

premisesRunningCosts
number
optional

Rent, rates, insurance, ground rents and other costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

repairsAndMaintenance
number
optional

Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

financialCosts
number
optional

Loan interest and other financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

professionalFees
number
optional

Legal, management and other professional fees. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

travelCosts
number
optional

Car, van and travel costs incurred in running a property business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

costOfServices
number
optional

Cost of services provided, including wages. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

residentialFinancialCost
number
optional

The residential financial cost deductible from rental income (tax relief). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

broughtFwdResidentialFinancialCost
number
optional

Amount of relief brought forward for restricted residential financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

other
number
optional

Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

consolidatedExpenses
number
optional

The sum of all expenses for the specified period. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 5000.99

Responses

HTTP status 200 (OK)

Response headers

Response headers Table
Name Description
X-CorrelationId
required

Unique ID for operation tracking
String, 36 characters.

For example: c75f40a6-a3df-4429-a697-471eeec46435

See also fraud prevention.

Example Response

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

Response table
Name Description
links
array
optional

A list of endpoint links that indicate possible actions related to the current resource.

href
string
required

The relative url of the endpoint

For example: /individuals/business/property/foreign/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-foreign-property-period-summary
self

Error scenarios

Error scenarios table
Scenario HTTP status Code

The format of the supplied NINO field is not valid.

400 (Bad Request)

FORMAT_NINO

The format of the supplied tax year field is not valid.

400 (Bad Request)

FORMAT_TAX_YEAR

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

Tax year range invalid. A tax year range of one year is required.

400 (Bad Request)

RULE_TAX_YEAR_RANGE_INVALID

The specified tax year is not supported. That is, the tax year specified is before the minimum tax year value.

400 (Bad Request)

RULE_TAX_YEAR_NOT_SUPPORTED

The format of one or more monetary fields is not valid.

400 (Bad Request)

FORMAT_VALUE

Both Expenses and Consolidated Expenses must not be present at the same time.

400 (Bad Request)

RULE_BOTH_EXPENSES_SUPPLIED

The supplied Business ID does not represent a UK property business.

400 (Bad Request)

RULE_TYPE_OF_BUSINESS_INCORRECT

Duplicate Country code is not allowed.

400 (Bad Request)

RULE_DUPLICATE_COUNTRY_CODE

An empty or non-matching body was submitted.

400 (Bad Request)

RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED

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 supplied income source could not be 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 no data is found.

TYPE_OF_BUSINESS_INCORRECT

Simulates the scenario where an businessId for something other than a foreign property is supplied.

DUPLICATE_COUNTRY_CODE

Duplicate Country code is not allowed


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UK or Foreign Property Annual Submission Deletion

Resources relating to an individual's UK or Foreign Property Annual Submission Deletion

UK or Foreign Property Annual Submission Deletion resources

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

Delete a Property Annual Submission [test only]
DELETE

This endpoint allows the developer to delete the adjustments and allowances for a UK or 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

Path parameters table
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. For example: 2021-22. The start year and end year must not span two tax years. The minimum tax year is 2021-22. No gaps are allowed, for example, 2022-24 is not valid.

For example: 2021-22

Request headers

Request headers Table
Name Description
Accept
required

Specifies the response format and the version of the API to be used.

For example: application/vnd.hmrc.2.0+json
Gov-Test-Scenario
optional

Only in sandbox environment. See Test Data table for all header values.

For example: -
Authorization
required
An OAuth 2.0 Bearer Token with the write:self-assessment scope.

For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Responses

HTTP status 204 (No Content)

Response headers

Response headers Table
Name Description
X-CorrelationId
required

Unique ID for operation tracking
String, 36 characters.

For example: c75f40a6-a3df-4429-a697-471eeec46435

See also fraud prevention.

Error scenarios

Error scenarios table
Scenario HTTP status Code

The format of the supplied NINO field is not valid.

400 (Bad Request)

FORMAT_NINO

The format of the supplied tax year field is not valid.

400 (Bad Request)

FORMAT_TAX_YEAR

The format of the supplied Business ID field is not valid.

400 (Bad Request)

FORMAT_BUSINESS_ID

Tax year range invalid. A tax year range of one year is required.

400 (Bad Request)

RULE_TAX_YEAR_RANGE_INVALID

The specified tax year is not supported. That is, the tax year specified is before the minimum tax year value.

400 (Bad Request)

RULE_TAX_YEAR_NOT_SUPPORTED

The client or agent is not authorised. This is because: the client is not subscribed to MTD, the agent is not subscribed to Agent Services, or the client has not authorised the agent to act on their behalf.

403 (Forbidden)

CLIENT_OR_AGENT_NOT_AUTHORISED

The supplied income source could not be 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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