Property Business (MTD) API
Date | Amount |
---|---|
Version and status | |
Available in Sandbox | Yes |
Sandbox base URL | https://test-api.service.hmrc.gov.uk |
Available in Production | Yes |
Production base URL | https://api.service.hmrc.gov.uk |
Overview
This API allows developers to:
- list, retrieve, create or amend an individual’s UK Property Income & Expenses Period Summaries
- retrieve, create, amend or delete an individual’s UK Property Annual Submissions
- list, retrieve, create or amend an individual’s Foreign Property Income & Expenses Period Summaries
- retrieve, create, amend or delete an individual’s Foreign Property Annual Submissions
- retrieve, create, amend or delete an individual’s Historic FHL and Non-FHL UK Property Business Annual Submissions
- list, retrieve, create or amend an individual’s Historic FHL and Non-FHL UK Property Business Income & Expenses Period Summaries
The “historic” endpoints are for data relating to tax years from 2017-18 to 2021-22. For later years, use the standard endpoints.
For information on how to connect to this API see the Income Tax MTD end-to-end service guide.
Send fraud prevention data
HMRC monitors transactions to help protect your customers' confidential data from criminals and fraudsters.
Check the data you need to send. You can also use the Test API during initial development and as part of your quality assurance checks.
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 value should be between 0 and 99999999999.99",
"paths": [ "/objectName/fieldName1", "/arrayName/0/fieldName2" ]
},
{
"code": "FORMAT_STRING_NAME",
"message": "The provided field is not valid",
"paths": [ "/arrayName/0/fieldName3", "/arrayName/1/fieldName3" ]
}
]
}
Changelog
You can find the changelog in the income-tax-mtd-changelog GitHub wiki.
Support
- Raise non-technical or platform-related issues with the Software Development Support Team (SDST).
- Raise technical issues on the income-tax-mtd-changelog GitHub page.
Testing
You can use the sandbox environment to test this API. You can use the Create Test User API or it's frontend service to create test users.
It may not be possible to test all scenarios in the sandbox. You can test some scenarios by passing the Gov-Test-Scenario header. Documentation for each endpoint includes a Test data section, which explains the scenarios that you can simulate using the Gov-Test-Scenario header.
If you have a specific testing need that is not supported in the sandbox, contact our support team.
Some APIs may be marked [test only]. This means that they are not available for use in production and may change.
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
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.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number, in the format AA999999A.
For example: |
businessId
string
required
|
An identifier for the business, unique to the customer. Must conform to the regular expression
For example: |
taxYear
string
required
|
The tax year to which the data applies. 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: |
Request headers
Name | Description |
---|---|
Accept
required
|
Specifies the response format and the version of the API to be used. application/vnd.hmrc.2.0+json
|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. -
|
Authorization
required
|
An
OAuth 2.0 Bearer Token
with the read:self-assessment scope.
For example: Bearer bb7fed3fe10dd235a2ccda3d50fb
|
See also fraud prevention.
Responses
HTTP status 200 (OK)
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking c75f40a6-a3df-4429-a697-471eeec46435
|
See also fraud prevention.
All Other Allowances Response
{ "submittedOn":"2020-06-17T10:59:47.544Z", "ukFhlProperty":{ "adjustments":{ "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, "electricChargePointAllowance":453.34, "zeroEmissionsCarAllowance":123.12 } }, "ukNonFhlProperty":{ "adjustments":{ "balancingCharge":565.34, "privateUseAdjustment":533.54, "businessPremisesRenovationAllowanceBalancingCharges":563.34, "nonResidentLandlord":true, "rentARoom":{ "jointlyLet":true } }, "allowances":{ "annualInvestmentAllowance":678.45, "zeroEmissionsGoodsVehicleAllowance":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":"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" } ] }
Property Allowance Response
{ "submittedOn":"2020-06-17T10:59:47.544Z", "ukFhlProperty":{ "adjustments":{ "balancingCharge":231.45, "periodOfGraceAdjustment":true, "businessPremisesRenovationAllowanceBalancingCharges":567.67, "nonResidentLandlord":true, "rentARoom":{ "jointlyLet":true } }, "allowances":{ "propertyIncomeAllowance":453.45 } }, "ukNonFhlProperty":{ "adjustments":{ "balancingCharge":565.34, "businessPremisesRenovationAllowanceBalancingCharges":563.34, "nonResidentLandlord":true, "rentARoom":{ "jointlyLet":true } }, "allowances":{ "propertyIncomeAllowance":342.34 } }, "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" } ] }
Name | Description |
---|---|
submittedOn
string
required
|
The date the UK property was submitted, in the format `YYYY-MM-DDThh:mm:ss.SSSZ`
For example: |
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. |
privateUseAdjustment
number
optional
|
Any adjustments that are not solely for the property business. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
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: |
nonResidentLandlord
boolean
required
|
A boolean to identify that the user is a Non-Resident Landlord. The value must be true or false.
For example: |
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: |
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: |
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: |
otherCapitalAllowance
number
optional
|
All other capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
propertyIncomeAllowance
number
optional
|
The amount of tax exemption for individuals with income from land or property. The value must be between 0 and 1000.00 up to 2 decimal places.
For example: |
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: |
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: |
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. |
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: |
privateUseAdjustment
number
optional
|
Any adjustments that are not solely for the property business. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
nonResidentLandlord
boolean
required
|
A boolean to identify that the user is a Non-Resident Landlord. The value must be true or false.
For example: |
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: |
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: |
zeroEmissionsGoodsVehicleAllowance
number
optional
|
The amount of zero emissions 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: |
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: |
otherCapitalAllowance
number
optional
|
All other capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
propertyIncomeAllowance
number
optional
|
The amount of tax exemption for individuals with income from land or property. The value must be between 0 and 1000.00 up to 2 decimal places.
For example: |
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: |
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: |
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: |
qualifyingAmountExpenditure
number
required
|
The amount of qualifying expenditure. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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
For example: |
number
string
optional
|
The number of the building.
Must conform to the regular expression
For example: |
postcode
string
required
|
The postcode for the building.
Must conform to the regular expression
For example: |
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: |
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: |
qualifyingAmountExpenditure
number
required
|
The amount of qualifying expenditure. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
building
object
required
|
Object holding UK Non FHL enhanced 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
For example: |
number
string
optional
|
The number of the building.
Must conform to the regular expression
For example: |
postcode
string
required
|
The postcode for the building.
Must conform to the regular expression
For example: |
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: |
links
array
optional
|
A list of endpoint links that indicate possible actions related to the current resource. |
href
string
required
|
The relative url of the endpoint.
For example: |
method
string
required
|
The HTTP method type for the endpoint. Limited to the following possible values: GET
PUT
DELETE
|
rel
string
required
|
A label for the endpoint, which describes how it is related to the current resource. The rel will be self where the action is retrieval of the same resource. Limited to the following possible values: self
amend-uk-property-annual-submission
delete-property-annual-submission
|
Error scenarios
Scenario | HTTP status | Code |
---|---|---|
The format of the supplied NINO field is not valid. |
400 (Bad Request) |
FORMAT_NINO |
The format of the supplied Business ID field is not valid. |
400 (Bad Request) |
FORMAT_BUSINESS_ID |
The format of the supplied tax year field is not valid. |
400 (Bad Request) |
FORMAT_TAX_YEAR |
The specified tax year is not supported. Either the tax year specified is before the minimum tax year value, or it is after the maximum 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 the scenario with FHL and Non-FHL properties. |
UK_FHL_ALL_OTHER_ALLOWANCES |
Simulates the scenario of a FHL property with all other allowances. |
UK_FHL_PROPERTY_ALLOWANCE |
Simulates success response with UK Non-FHL property. |
UK_NON_FHL_ALL_OTHER_ALLOWANCES |
Simulates the scenario of a Non-FHL property with all other allowances. |
UK_NON_FHL_PROPERTY_ALLOWANCE |
Simulates the scenario of a Non-FHL property with property allowance. |
FOREIGN_PROPERTY |
Simulates the scenario where the type of business is incorrect. |
Close Section
/individuals/business/property/uk/{nino}/{businessId}/annual/{taxYear}
Create and Amend a UK Property Business Annual Submission
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.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number, in the format AA999999A.
For example: |
businessId
string
required
|
An identifier for the business, unique to the customer. Must conform to the regular expression
For example: |
taxYear
string
required
|
The tax year to which the data applies. 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: |
Request headers
Name | Description |
---|---|
Accept
required
|
Specifies the response format and the version of the API to be used. application/vnd.hmrc.2.0+json
|
Content-Type
required
|
Specifies the format of the request body, which must be JSON. application/json
|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. -
|
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": { "balancingCharge": 231.45, "periodOfGraceAdjustment": true, "businessPremisesRenovationAllowanceBalancingCharges": 567.67, "nonResidentLandlord": true, "rentARoom": { "jointlyLet": true } } }, "ukNonFhlProperty": { "allowances": { "propertyIncomeAllowance": 678.45 }, "adjustments": { "balancingCharge": 565.34, "businessPremisesRenovationAllowanceBalancingCharges": 563.34, "nonResidentLandlord": true, "rentARoom": { "jointlyLet": true } } } }
Scenario: All Other Allowances request
{ "ukFhlProperty": { "allowances": { "annualInvestmentAllowance": 123.45, "businessPremisesRenovationAllowance": 345.56, "otherCapitalAllowance": 345.34, "electricChargePointAllowance": 453.34, "zeroEmissionsCarAllowance": 123.12 }, "adjustments": { "privateUseAdjustment": 454.45, "balancingCharge": 231.45, "periodOfGraceAdjustment": true, "businessPremisesRenovationAllowanceBalancingCharges": 567.67, "nonResidentLandlord": true, "rentARoom": { "jointlyLet": true } } }, "ukNonFhlProperty": { "allowances": { "annualInvestmentAllowance": 678.45, "zeroEmissionsGoodsVehicleAllowance": 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": "Red Oaks", "number": "1", "postcode": "SW1A 2AA" } } ], "enhancedStructuredBuildingAllowance": [ { "amount": 234.45, "firstYear": { "qualifyingDate": "2020-05-29", "qualifyingAmountExpenditure": 453.34 }, "building": { "name": "Green Oaks", "number": "2", "postcode": "SW1A 2AB" } } ], "zeroEmissionsCarAllowance": 454.34 }, "adjustments": { "balancingCharge": 565.34, "privateUseAdjustment": 533.54, "businessPremisesRenovationAllowanceBalancingCharges": 563.34, "nonResidentLandlord": true, "rentARoom": { "jointlyLet": true } } } }
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. |
privateUseAdjustment
number
optional
|
Any adjustments that are not solely for the property business. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
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: |
nonResidentLandlord
boolean
required
|
A boolean to identify that the user is a Non-Resident Landlord. The value must be true or false.
For example: |
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: |
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: |
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: |
otherCapitalAllowance
number
optional
|
All other capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
propertyIncomeAllowance
number
optional
|
The amount of tax exemption for individuals with income from land or property. The value must be between 0 and 1000.00 up to 2 decimal places.
For example: |
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. |
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: |
privateUseAdjustment
number
optional
|
Any adjustments that are not solely for the property business. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
nonResidentLandlord
boolean
required
|
A boolean to identify that the user is a Non-Resident Landlord. The value must be true or false.
For example: |
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: |
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: |
zeroEmissionsGoodsVehicleAllowance
number
optional
|
The amount of zero emissions 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: |
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: |
otherCapitalAllowance
number
optional
|
All other capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
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: |
propertyIncomeAllowance
number
optional
|
The amount of tax exemption for individuals with income from land or property. The value must be between 0 and 1000.00 up to 2 decimal places.
For example: |
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: |
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: |
qualifyingAmountExpenditure
number
required
|
The amount of qualifying expenditure. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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
For example: |
number
string
optional
|
The number of the building.
Must conform to the regular expression
For example: |
postcode
string
required
|
The postcode for the building.
Must conform to the regular expression
For example: |
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: |
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: |
qualifyingAmountExpenditure
number
required
|
The amount of qualifying expenditure. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
building
object
required
|
Object holding UK Non FHL enhanced 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
For example: |
number
string
optional
|
The number of the building.
Must conform to the regular expression
For example: |
postcode
string
required
|
The postcode for the building.
Must conform to the regular expression
For example: |
Responses
HTTP status 200 (OK)
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking 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" } ] }
Name | Description |
---|---|
links
array
optional
|
A list of endpoint links that indicate possible actions related to the current resource. |
href
string
required
|
The relative url of the endpoint.
For example: |
method
string
required
|
The HTTP method type for the endpoint. Limited to the following possible values: GET
PUT
DELETE
|
rel
string
required
|
A label for the endpoint, which describes how it is related to the current resource. The rel will be self where the action is retrieval of the same resource. Limited to the following possible values: amend-uk-property-annual-submission
delete-property-annual-submission
self
|
Error scenarios
Scenario | HTTP status | Code |
---|---|---|
The format of the supplied NINO field is not valid. |
400 (Bad Request) |
FORMAT_NINO |
The format of the supplied Business ID field is not valid. |
400 (Bad Request) |
FORMAT_BUSINESS_ID |
The format of the supplied tax year field is not valid. |
400 (Bad Request) |
FORMAT_TAX_YEAR |
The format of 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. Either the tax year specified is before the minimum tax year value, or it is after the maximum 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 propertyIncomeAllowance cannot be submitted if privateUseAdjustment is supplied. |
400 (Bad Request) |
RULE_PROPERTY_INCOME_ALLOWANCE |
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 a 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
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.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number, in the format AA999999A.
For example: |
businessId
string
required
|
An identifier for the business, unique to the customer. Must conform to the regular expression
For example: |
taxYear
string
required
|
The tax year to which the data applies. 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: |
Request headers
Name | Description |
---|---|
Accept
required
|
Specifies the response format and the version of the API to be used. application/vnd.hmrc.2.0+json
|
Content-Type
required
|
Specifies the format of the request body, which must be JSON. application/json
|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. -
|
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 } } }
Name | Description |
---|---|
fromDate
string
required
|
The first day that the income and expenses period summary covers. Must conform to the format YYYY-MM-DD.
For example: |
toDate
string
required
|
The last day that the income and expenses period summary covers. Must conform to the format YYYY-MM-DD.
For example: |
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 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: |
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: |
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: |
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: |
repairsAndMaintenance
number
optional
|
Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
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: |
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: |
other
number
optional
|
Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
consolidatedExpenses
number
optional
|
The sum of all expenses for the specified period. You can either submit a consolidatedExpenses value or individual expenses (premisesRunningCosts, repairsAndMaintenance, financialCosts, professionalFees, costOfServices, other, travelCosts, rentARoom). The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
repairsAndMaintenance
number
optional
|
Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
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: |
other
number
optional
|
Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
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: |
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: |
consolidatedExpenses
number
optional
|
The sum of all expenses for the specified period. You can either submit a consolidatedExpenses value or individual expenses (premisesRunningCosts, repairsAndMaintenance, financialCosts, professionalFees, costOfServices, other, residentialFinancialCost, travelCosts, residentialFinancialCostsCarriedForward, rentARoom). The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
Responses
HTTP status 201 (Created)
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking 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" } ] }
Name | Description |
---|---|
submissionId
string
required
|
An identifier for the income and expenses period summary.
Must conform to the regular expression
For example: |
links
array
optional
|
A list of endpoint links that indicate possible actions related to the current resource. |
href
string
required
|
The relative url of the endpoint
For example: |
rel
string
required
|
A label for the endpoint, which describes how it is related to the current resource. The rel will be self where the action is retrieval of the same resource
For example: |
method
string
required
|
The HTTP method type for the endpoint
For example: |
Error scenarios
Scenario | HTTP status | Code |
---|---|---|
The format of the supplied NINO field is not valid. |
400 (Bad Request) |
FORMAT_NINO |
The format of the supplied 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. Either the tax year specified is before the minimum tax year value, or it is after the maximum 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 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. |
TYPE_OF_BUSINESS_INCORRECT |
Simulates the scenario where the supplied Business ID does not represent a foreign property business. |
Close Section
/individuals/business/property/uk/{nino}/{businessId}/period/{taxYear}/{submissionId}
Retrieve a UK Property Income & Expenses Period Summary
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.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number, in the format AA999999A.
For example: |
businessId
string
required
|
An identifier for the business, unique to the customer. Must conform to the regular expression
For example: |
taxYear
string
required
|
The tax year to which the data applies. 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: |
submissionId
string
required
|
An identifier for the income and expenditure period summary. Must conform to the regular expression
For example: |
Request headers
Name | Description |
---|---|
Accept
required
|
Specifies the response format and the version of the API to be used. application/vnd.hmrc.2.0+json
|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. -
|
Authorization
required
|
An
OAuth 2.0 Bearer Token
with the read:self-assessment scope.
For example: Bearer bb7fed3fe10dd235a2ccda3d50fb
|
See also fraud prevention.
Responses
HTTP status 200 (OK)
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking c75f40a6-a3df-4429-a697-471eeec46435
|
See also fraud prevention.
Full Expenditure response
{ "submittedOn": "2021-10-21T10:59:47.544Z", "fromDate": "2020-01-01", "toDate": "2020-01-31", "periodCreationDate": "2023-07-06T14:15:22.000Z", "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/AA999999A/XAIS12345678910/period/2022-23", "method": "GET", "rel": "list-property-period-summaries" } ] }
Consolidated Expenditure response
{ "submittedOn": "2021-10-21T10:59:47.544Z", "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/AA999999A/XAIS12345678910/period/2022-23", "method": "GET", "rel": "list-property-period-summaries" } ] }
Name | Description |
---|---|
submittedOn
string
required
|
The date the UK property were submitted, in the format `YYYY-MM-DDThh:mm:ss.SSSZ`
For example: |
fromDate
string
required
|
The first day that the income and expenses period summary covers. Must conform to the format YYYY-MM-DD
For example: |
toDate
string
required
|
The last day that the income and expenses period summary covers. Must conform to the format YYYY-MM-DD
For example: |
periodCreationDate
string
optional
|
[Test only] The date and time when the income and expenses period was created. This is only available from the tax year 2023-24.
For example: |
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 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: |
taxDeducted
number
optional
|
The tax deducted from income. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
repairsAndMaintenance
number
optional
|
Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
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: |
other
number
optional
|
Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
consolidatedExpenses
number
optional
|
The sum of all expenses for the specified period. If consolidatedExpenses is returned, values for individual expenses (premisesRunningCosts, repairsAndMaintenance, financialCosts, professionalFees, costOfServices, other, travelCosts, rentARoom) are not returned. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
repairsAndMaintenance
number
optional
|
Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
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: |
other
number
optional
|
Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
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: |
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: |
consolidatedExpenses
number
optional
|
The sum of all expenses for the specified period. You can either submit a consolidatedExpenses value or individual expenses (premisesRunningCosts, repairsAndMaintenance, financialCosts, professionalFees, costOfServices, other, residentialFinancialCost, travelCosts, residentialFinancialCostsCarriedForward, rentARoom) The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
links
array
optional
|
A list of endpoint links that indicate possible actions related to the current resource. |
href
string
required
|
The relative url of the endpoint
For example: |
rel
string
required
|
A label for the endpoint, which describes how it is related to the current resource. The rel will be self where the action is retrieval of the same resource Limited to the following possible values: self
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
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. Either the tax year specified is before the minimum tax year value, or it is after the maximum 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
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.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number, in the format AA999999A.
For example: |
businessId
string
required
|
An identifier for the business, unique to the customer. Must conform to the regular expression
For example: |
taxYear
string
required
|
The tax year to which the data applies. 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: |
submissionId
string
required
|
An identifier for the income and expenditure period summary. Must conform to the regular expression
For example: |
Request headers
Name | Description |
---|---|
Accept
required
|
Specifies the response format and the version of the API to be used. application/vnd.hmrc.2.0+json
|
Content-Type
required
|
Specifies the format of the request body, which must be JSON. application/json
|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. -
|
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 } } }
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: |
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: |
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: |
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: |
repairsAndMaintenance
number
optional
|
Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
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: |
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: |
other
number
optional
|
Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
consolidatedExpenses
number
optional
|
The sum of all expenses for the specified period. You can either submit a consolidatedExpenses value or individual expenses (premisesRunningCosts, repairsAndMaintenance, financialCosts, professionalFees, costOfServices, other, travelCosts, rentARoom). The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
repairsAndMaintenance
number
optional
|
Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
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: |
other
number
optional
|
Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
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: |
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: |
consolidatedExpenses
number
optional
|
The sum of all expenses for the specified period. You can either submit a consolidatedExpenses value or individual expenses (premisesRunningCosts, repairsAndMaintenance, financialCosts, professionalFees, costOfServices, other, residentialFinancialCost, travelCosts, residentialFinancialCostsCarriedForward, rentARoom). The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
Responses
HTTP status 200 (OK)
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking 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" } ] }
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: |
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
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. Either the tax year specified is before the minimum tax year value, or it is after the maximum 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
Historic FHL UK Property Business Annual Submission
Resources relating to an individual's historic FHL UK Property Business Annual Submission
Historic FHL UK Property Business Annual Submission resources
/individuals/business/property/uk/annual/furnished-holiday-lettings/{nino}/{taxYear}
Retrieve a Historic FHL UK Property Business Annual Submission
GET
This endpoint enables you to retrieve the income from adjustments and allowances for a furnished holiday lettings (FHL) UK property business for tax years from 2017-18 to 2021-22. A National Insurance number and tax year must be provided.
Use this endpoint only for the specified tax year range; for current tax year submissions, use the Retrieve a UK Property Business Annual Submission endpoint.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number, in the format AA999999A.
For example: |
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 2017-18 and the maximum tax year is 2021-22. No gaps are allowed, for example, 2022-24 is not valid. (The minimum tax year in Sandbox is 2021-22.)
For example: |
Request headers
Name | Description |
---|---|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. -
|
Authorization
required
|
An
OAuth 2.0 Bearer Token
with the read:self-assessment scope.
For example: Bearer bb7fed3fe10dd235a2ccda3d50fb
|
See also fraud prevention.
Responses
HTTP status 200 (OK)
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking a1e8057e-fbbc-47a8-a8b4-78d9f015c253
|
See also fraud prevention.
{ "annualAdjustments": { "lossBroughtForward": 200.00, "balancingCharge": 200.00, "privateUseAdjustment": 200.00, "periodOfGraceAdjustment": true, "businessPremisesRenovationAllowanceBalancingCharges": 200.02, "nonResidentLandlord": true, "rentARoom": { "jointlyLet": true } }, "annualAllowances": { "annualInvestmentAllowance": 200.00, "otherCapitalAllowance": 200.00, "businessPremisesRenovationAllowance": 100.02, "propertyIncomeAllowance": 10.02 }, "links": [ { "href": "/individuals/business/property/uk/furnished-holiday-lettings/AA999999A/2019-20", "method": "PUT", "rel": "create-and-amend-uk-property-historic-fhl-annual-submission" }, { "href": "/individuals/business/property/uk/furnished-holiday-lettings/AA999999A/2019-20", "method": "GET", "rel": "self" }, { "href": "/individuals/business/property/uk/furnished-holiday-lettings/AA999999A/2019-20", "method": "DELETE", "rel": "delete-uk-property-historic-fhl-annual-submission" } ] }
Name | Description |
---|---|
annualAdjustments
object
optional
|
Object containing the details about 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: |
privateUseAdjustment
number
optional
|
Private use adjustment on an asset by a sole trader or partner in a partnership, the asset is put in to a single-asset pool and allowances are restricted on the business to private-use ratio. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
balancingCharge
number
optional
|
Balancing charge on sale or cessation of business use (where you have disposed of assets for more than their tax value). The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
nonResidentLandlord
boolean
required
|
A boolean to identify that the user is a Non-Resident Landlord. The value must be true or false.
For example: |
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: |
annualAllowances
object
optional
|
An object containing the details about annual allowances. |
annualInvestmentAllowance
number
optional
|
The amount claimed on equipment bought (except cars) up to the maximum annual amount. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
otherCapitalAllowance
number
optional
|
All other capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
links
array
optional
|
A list of endpoint links that indicate possible actions related to the current resource. |
href
string
required
|
The relative url of the endpoint
For example: |
rel
string
required
|
A label for the endpoint, which describes how it is related to the current resource. The rel will be self where the action is retrieval of the same resource Limited to the following possible values: create-and-amend-uk-property-historic-fhl-annual-submission
self
delete-uk-property-historic-fhl-annual-submission
|
method
string
required
|
The HTTP method type for the endpoint Limited to the following possible values: PUT
GET
DELETE
|
Error scenarios
Scenario | HTTP status | Code |
---|---|---|
The format of the supplied NINO field is not valid. |
400 (Bad Request) |
FORMAT_NINO |
The format of the supplied tax year field is not valid. |
400 (Bad Request) |
FORMAT_TAX_YEAR |
Tax year range invalid. A tax year range of one year is required. |
400 (Bad Request) |
RULE_TAX_YEAR_RANGE_INVALID |
The specified tax year is not supported. Either the tax year specified is before the minimum tax year value, or it is after the maximum 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 no data is found. |
Close Section
/individuals/business/property/uk/annual/furnished-holiday-lettings/{nino}/{taxYear}
Create and Amend a Historic FHL UK Property Business Annual Submission
PUT
This endpoint enables you to create and amend the income from adjustments and allowances for a furnished holiday lettings (FHL) UK property business for tax years from 2017-18 to 2021-22. A National Insurance number and tax year must be provided.
Use this endpoint only for the specified tax year range; for current tax year submissions, use the Create and Amend a UK Property Business Annual Submission endpoint.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number, in the format AA999999A.
For example: |
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 2017-18 and the maximum tax year is 2021-22. No gaps are allowed, for example, 2022-24 is not valid. (The minimum tax year in Sandbox is 2021-22.)
For example: |
Request headers
Name | Description |
---|---|
Accept
required
|
Specifies the response format and the version of the API to be used. application/vnd.hmrc.2.0+json
|
Content-Type
required
|
Specifies the format of the request body, which must be JSON. application/json
|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. -
|
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
{ "annualAdjustments": { "lossBroughtForward": 200.00, "balancingCharge": 200.00, "privateUseAdjustment": 200.00, "periodOfGraceAdjustment": true, "businessPremisesRenovationAllowanceBalancingCharges": 200.02, "nonResidentLandlord": true, "rentARoom": { "jointlyLet": true } }, "annualAllowances": { "annualInvestmentAllowance": 200.00, "otherCapitalAllowance": 200.00, "businessPremisesRenovationAllowance": 100.02, "propertyIncomeAllowance": 10.02 } }
Name | Description |
---|---|
annualAdjustments
object
optional
|
Object containing the details about annual adjustments. |
lossBroughtForward
number
optional
|
Loss brought forward from earlier years. This value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
privateUseAdjustment
number
optional
|
Private use adjustment on an asset by a sole trader or partner in a partnership, the asset is put in to a single-asset pool and allowances are restricted on the business to private-use ratio. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
balancingCharge
number
optional
|
Balancing charge on sale or cessation of business use (where you have disposed of assets for more than their tax value). The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
nonResidentLandlord
boolean
required
|
A boolean to identify that the user is a Non-Resident Landlord. The value must be true or false.
For example: |
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: |
annualAllowances
object
optional
|
Object containing the details about annual 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: |
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: |
otherCapitalAllowance
number
optional
|
All other capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
propertyIncomeAllowance
number
optional
|
The amount of tax exemption for individuals with income from land or property. The value must be between 0 and 1000.00 up to 2 decimal places.
For example: |
Responses
HTTP status 200 (OK)
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking c75f40a6-a3df-4429-a697-471eeec46435
|
See also fraud prevention.
Example response
{ "links": [ { "href": "/individuals/business/property/uk/furnished-holiday-lettings/AA999999A/2019-20", "method": "PUT", "rel": "create-and-amend-uk-property-historic-fhl-annual-submission" }, { "href": "/individuals/business/property/uk/furnished-holiday-lettings/AA999999A/2019-20", "method": "GET", "rel": "self" }, { "href": "/individuals/business/property/uk/furnished-holiday-lettings/AA999999A/2019-20", "method": "DELETE", "rel": "delete-uk-property-historic-fhl-annual-submission" } ] }
Name | Description |
---|---|
links
array
optional
|
A list of endpoint links that indicate possible actions related to the current resource. |
href
string
required
|
The relative url of the endpoint.
For example: |
method
string
required
|
The HTTP method type for the endpoint. Limited to the following possible values: GET
PUT
DELETE
|
rel
string
required
|
A label for the endpoint, which describes how it is related to the current resource. The rel will be self where the action is retrieval of the same resource. Limited to the following possible values: create-and-amend-uk-property-historic-fhl-annual-submission
self
delete-uk-property-historic-fhl-annual-submission
|
Error scenarios
Scenario | HTTP status | Code |
---|---|---|
The format of the supplied NINO field is not valid. |
400 (Bad Request) |
FORMAT_NINO |
Tax year range invalid. A tax year range of one year is required. |
400 (Bad Request) |
RULE_TAX_YEAR_RANGE_INVALID |
The format of the supplied tax year field is not valid. |
400 (Bad Request) |
FORMAT_TAX_YEAR |
The specified tax year is not supported. Either the tax year specified is before the minimum tax year value, or it is after the maximum tax year value. |
400 (Bad Request) |
RULE_TAX_YEAR_NOT_SUPPORTED |
One or more values have been added with the incorrect format. |
400 (Bad Request) |
FORMAT_VALUE |
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 |
Simulates success response. |
NOT_FOUND |
Simulates the scenario where no data is found. |
Close Section
/individuals/business/property/uk/annual/furnished-holiday-lettings/{nino}/{taxYear}
Delete a Historic FHL UK Property Business Annual Submission
DELETE
This endpoint enables you to delete the income from adjustments and allowances for a furnished holiday lettings (FHL) UK property business for tax years from 2017-18 to 2021-22. A National Insurance number and tax year must be provided.
Use this endpoint only for the specified tax year range; for current tax year submissions, use the Delete a UK Property Business Annual Submission endpoint.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number, in the format AA999999A.
For example: |
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 2017-18 and the maximum tax year is 2021-22. No gaps are allowed, for example, 2022-24 is not valid. (The minimum tax year in Sandbox is 2021-22.)
For example: |
Request headers
Name | Description |
---|---|
Accept
required
|
Specifies the response format and the version of the API to be used. application/vnd.hmrc.2.0+json
|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. -
|
Authorization
required
|
An
OAuth 2.0 Bearer Token
with the write:self-assessment scope.
For example: Bearer bb7fed3fe10dd235a2ccda3d50fb
|
See also fraud prevention.
Responses
HTTP status 204 (No Content)
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking a1e8057e-fbbc-47a8-a8b4-78d9f015c253
|
See also fraud prevention.
Error scenarios
Scenario | HTTP status | Code |
---|---|---|
The format of the supplied NINO field is not valid. |
400 (Bad Request) |
FORMAT_NINO |
The format of the supplied tax year field is not valid. |
400 (Bad Request) |
FORMAT_TAX_YEAR |
Tax year range invalid. A tax year range of one year is required. |
400 (Bad Request) |
RULE_TAX_YEAR_RANGE_INVALID |
The specified tax year is not supported. Either the tax year specified is before the minimum tax year value, or it is after the maximum 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 |
---|---|
DELETE |
Simulates a success response. |
NOT_FOUND |
Simulates the scenario where no data is found. |
Close Section
Historic non-FHL UK Property Business Annual Submission
Resources relating to an individual's historic non-FHL UK Property Business Annual Submission.
Historic non-FHL UK Property Business Annual Submission resources
/individuals/business/property/uk/annual/non-furnished-holiday-lettings/{nino}/{taxYear}
Retrieve a Historic Non-FHL UK Property Business Annual Submission
GET
This endpoint enables you to retrieve the income from adjustments and allowances for a non furnished holiday lettings (non-FHL) UK property business for tax years from 2017-18 to 2021-22. A National Insurance number and tax year must be provided.
Use this endpoint only for the specified tax year range; for current tax year submissions, use the Retrieve a UK Property Business Annual Submission endpoint.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number, in the format AA999999A.
For example: |
taxYear
string
required
|
The tax year the data applies to, for example, 2021-22. The start year and end year must not span two tax years. The minimum tax year is 2017-18 and the maximum tax year is 2021-22. No gaps are allowed, for example, 2020-22 is not valid.
For example: |
Request headers
Name | Description |
---|---|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. -
|
Authorization
required
|
An
OAuth 2.0 Bearer Token
with the read:self-assessment scope.
For example: Bearer bb7fed3fe10dd235a2ccda3d50fb
|
See also fraud prevention.
Responses
HTTP status 200 (OK)
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking a1e8057e-fbbc-47a8-a8b4-78d9f015c253
|
See also fraud prevention.
{ "annualAdjustments": { "lossBroughtForward": 200.00, "balancingCharge": 200.00, "privateUseAdjustment": 200.00, "businessPremisesRenovationAllowanceBalancingCharges": 80.02, "nonResidentLandlord": true, "rentARoom": { "jointlyLet": true } }, "annualAllowances": { "annualInvestmentAllowance": 200.00, "otherCapitalAllowance": 200.00, "zeroEmissionGoodsVehicleAllowance": 200.00, "businessPremisesRenovationAllowance": 200.00, "costOfReplacingDomesticGoods": 200.00, "propertyIncomeAllowance": 30.02 }, "links": [ { "href": "/individuals/business/property/uk/non-furnished-holiday-lettings/AA999999A/2019-20", "method": "PUT", "rel": "create-and-amend-uk-property-historic-non-fhl-annual-submission" }, { "href": "/individuals/business/property/uk/non-furnished-holiday-lettings/AA999999A/2019-20", "method": "GET", "rel": "self" }, { "href": "/individuals/business/property/uk/non-furnished-holiday-lettings/AA999999A/2019-20", "method": "DELETE", "rel": "delete-uk-property-historic-non-fhl-annual-submission" } ] }
Name | Description |
---|---|
annualAdjustments
object
optional
|
Object containing the details about 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: |
privateUseAdjustment
number
optional
|
Private use adjustment on an asset by a sole trader or partner in a partnership, the asset is put in to a single-asset pool and allowances are restricted on the business to private-use ratio. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
balancingCharge
number
optional
|
Balancing charge on sale or cessation of business use (where you have disposed of assets for more than their tax value). The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
nonResidentLandlord
boolean
required
|
A boolean to identify that the user is a Non-Resident Landlord.
For example: |
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: |
annualAllowances
object
optional
|
An object containing the details about annual allowances. |
annualInvestmentAllowance
number
optional
|
The amount claimed on equipment bought (except cars) up to the maximum annual amount. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
zeroEmissionGoodsVehicleAllowance
number
optional
|
The number of zero-emissions 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: |
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: |
otherCapitalAllowance
number
optional
|
All other capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
links
array
optional
|
A list of endpoint links that indicate possible actions related to the current resource. |
href
string
required
|
The relative url of the endpoint
For example: |
rel
string
required
|
A label for the endpoint, which describes how it is related to the current resource. The rel will be self where the action is retrieval of the same resource Limited to the following possible values: create-and-amend-uk-property-historic-non-fhl-annual-submission
self
delete-uk-property-historic-non-fhl-annual-submission
|
method
string
required
|
The HTTP method type for the endpoint Limited to the following possible values: PUT
GET
DELETE
|
Error scenarios
Scenario | HTTP status | Code |
---|---|---|
The format of the supplied NINO field is not valid. |
400 (Bad Request) |
FORMAT_NINO |
The format of the supplied tax year field is not valid. |
400 (Bad Request) |
FORMAT_TAX_YEAR |
Tax year range invalid. A tax year range of one year is required. |
400 (Bad Request) |
RULE_TAX_YEAR_RANGE_INVALID |
The specified tax year is not supported. Either the tax year specified is before the minimum tax year value, or it is after the maximum 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 no data is found. |
Close Section
/individuals/business/property/uk/annual/non-furnished-holiday-lettings/{nino}/{taxYear}
Create and Amend a Historic Non-FHL UK Property Business Annual Submission
PUT
This endpoint enables you to create and amend the income from adjustments and allowances for a non-furnished holiday lettings (non-FHL) UK property business for tax years from 2017-18 to 2021-22. A National Insurance number and tax year must be provided.
Use this endpoint only for the specified tax year range; for current tax year submissions, use the Create and Amend a UK Property Business Annual Submission endpoint.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number, in the format AA999999A.
For example: |
taxYear
string
required
|
The tax year the data applies to, for example, 2021-22. The start year and end year must not span two tax years. The minimum tax year is 2017-18 and the maximum tax year is 2021-22. No gaps are allowed, for example, 2020-22 is not valid.
For example: |
Request headers
Name | Description |
---|---|
Accept
required
|
Specifies the response format and the version of the API to be used. application/vnd.hmrc.2.0+json
|
Content-Type
required
|
Specifies the format of the request body, which must be JSON. application/json
|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. -
|
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
{ "annualAdjustments": { "lossBroughtForward": 200.00, "balancingCharge": 200.00, "privateUseAdjustment": 200.00, "businessPremisesRenovationAllowanceBalancingCharges": 80.02, "nonResidentLandlord": true, "rentARoom": { "jointlyLet": true } }, "annualAllowances": { "annualInvestmentAllowance": 200.00, "zeroEmissionGoodsVehicleAllowance": 200.00, "businessPremisesRenovationAllowance": 200.00, "otherCapitalAllowance": 200.00, "costOfReplacingDomesticGoods": 200.00, "propertyIncomeAllowance": 30.02 } }
Name | Description |
---|---|
annualAdjustments
object
optional
|
An object containing the details about annual adjustments. |
lossBroughtForward
number
optional
|
This includes unused losses in the trade from earlier years. This value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
privateUseAdjustment
number
optional
|
Private use adjustment on an asset by a sole trader or partner in a partnership, the asset is put into a single-asset pool, and allowances are restricted on the business to private-use ratio. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
balancingCharge
number
optional
|
Balancing charge on sale or cessation of business use (where you have disposed of assets for more than their tax value). The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
nonResidentLandlord
boolean
required
|
A boolean to identify that the user is a Non-Resident Landlord. The value must be true or false.
For example: |
rentARoom
object
optional
|
Object holding UK NON 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: |
annualAllowances
object
optional
|
An object containing the details about annual allowances. |
annualInvestmentAllowance
number
optional
|
The amount claimed on equipment bought (except cars) is up to the maximum annual amount. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
zeroEmissionGoodsVehicleAllowance
number
optional
|
The number of zero-emissions goods vehicle allowance for goods vehicles purchased for business use.The individual can claim 8% of the writing down allowances on cars with CO2 emissions of more than 130g/km. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
businessPremisesRenovationAllowance
number
optional
|
Business Premises Renovation Allowance (BPRA) The individual may be able to claim 100% BPRA for the cost of renovating or repairing business premises. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
otherCapitalAllowance
number
optional
|
The individual can claim capital allowances for renovating business premises in disadvantaged areas of the UK, extracting minerals, research, and developing know-how (intellectual property about industrial techniques), patents, and dredging. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
propertyIncomeAllowance
number
optional
|
The amount of tax exemption for individuals with income from land or property. The value must be between 0 and 1000.00 up to 2 decimal places.
For example: |
Responses
HTTP status 200 (OK)
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking a1e8057e-fbbc-47a8-a8b4-78d9f015c253
|
See also fraud prevention.
Example response
{ "links": [ { "href": "/individuals/business/property/uk/non-furnished-holiday-lettings/AA999999A/2019-20", "method": "PUT", "rel": "create-and-amend-uk-property-historic-non-fhl-annual-submission" }, { "href": "/individuals/business/property/uk/non-furnished-holiday-lettings/AA999999A/2019-20", "method": "GET", "rel": "self" }, { "href": "/individuals/business/property/uk/non-furnished-holiday-lettings/AA999999A/2019-20", "method": "DELETE", "rel": "delete-uk-property-historic-non-fhl-annual-submission" } ] }
Name | Description |
---|---|
links
array
optional
|
A list of endpoint links that indicate possible actions related to the current resource. |
href
string
required
|
The relative url of the endpoint.
For example: |
method
string
required
|
The HTTP method type for the endpoint. Limited to the following possible values: GET
PUT
DELETE
|
rel
string
required
|
A label for the endpoint, which describes how it is related to the current resource. The rel will be self where the action is retrieval of the same resource. Limited to the following possible values: create-and-amend-uk-property-historic-non-fhl-annual-submission
self
delete-uk-property-historic-non-fhl-annual-submission
|
Error scenarios
Scenario | HTTP status | Code |
---|---|---|
The format of the supplied NINO field is not valid. |
400 (Bad Request) |
FORMAT_NINO |
Tax year range invalid. A tax year range of one year is required. |
400 (Bad Request) |
RULE_TAX_YEAR_RANGE_INVALID |
The format of the supplied tax year field is not valid. |
400 (Bad Request) |
FORMAT_TAX_YEAR |
The specified tax year is not supported. Either the tax year specified is before the minimum tax year value, or it is after the maximum tax year value. |
400 (Bad Request) |
RULE_TAX_YEAR_NOT_SUPPORTED |
One or more values have been added with the incorrect format. |
400 (Bad Request) |
FORMAT_VALUE |
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 |
Simulates success response. |
NOT_FOUND |
Simulates the scenario where no data is found. |
Close Section
/individuals/business/property/uk/annual/non-furnished-holiday-lettings/{nino}/{taxYear}
Delete a Historic Non-FHL UK Property Business Annual Submission
DELETE
This endpoint enables you to delete the income from adjustments and allowances for a non-furnished holiday lettings (non-FHL) UK property business for tax years from 2017-18 to 2021-22. A National Insurance number and tax year must be provided.
Use this endpoint only for the specified tax year range; for current tax year submissions, use the Delete a UK Property Business Annual Submission endpoint.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number, in the format AA999999A.
For example: |
taxYear
string
required
|
The tax year the data applies to, for example, 2021-22. The start year and end year must not span two tax years. The minimum tax year is 2017-18 and the maximum tax year is 2021-22. No gaps are allowed, for example, 2020-22 is not valid.
For example: |
Request headers
Name | Description |
---|---|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. -
|
Authorization
required
|
An
OAuth 2.0 Bearer Token
with the write:self-assessment scope.
For example: Bearer bb7fed3fe10dd235a2ccda3d50fb
|
See also fraud prevention.
Responses
HTTP status 204 (No Content)
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking a1e8057e-fbbc-47a8-a8b4-78d9f015c253
|
See also fraud prevention.
Error scenarios
Scenario | HTTP status | Code |
---|---|---|
The format of the supplied NINO field is not valid. |
400 (Bad Request) |
FORMAT_NINO |
The format of the supplied tax year field is not valid. |
400 (Bad Request) |
FORMAT_TAX_YEAR |
Tax year range invalid. A tax year range of one year is required. |
400 (Bad Request) |
RULE_TAX_YEAR_RANGE_INVALID |
The specified tax year is not supported. Either the tax year specified is before the minimum tax year value, or it is after the maximum 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 |
---|---|
DELETE |
Simulates a success response. |
NOT_FOUND |
Simulates the scenario where no data is found. |
Close Section
Historic FHL UK Property Income & Expenses Period Summary
Resources relating to an individual's historic FHL UK Property Income & Expenses Period Summaries.
Historic FHL UK Property Income & Expenses Period Summary resources
/individuals/business/property/uk/period/furnished-holiday-lettings/{nino}
List Historic FHL UK Property Income & Expenses Period Summaries
GET
This endpoint enables you to list the income and expenses for a furnished holiday lettings (FHL) UK property business for a specific period within tax years 2017-18 to 2021-22. A National Insurance number is required.
To list summaries from the current tax year, use the List Property Income & Expenses Period Summaries endpoint.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number, in the format AA999999A.
For example: |
Request headers
Name | Description |
---|---|
Accept
required
|
Specifies the response format and the version of the API to be used. application/vnd.hmrc.2.0+json
|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. -
|
Authorization
required
|
An
OAuth 2.0 Bearer Token
with the read:self-assessment scope.
For example: Bearer bb7fed3fe10dd235a2ccda3d50fb
|
See also fraud prevention.
Responses
HTTP status 200 (OK)
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking c75f40a6-a3df-4429-a697-471eeec46435
|
See also fraud prevention.
Default Example
{ "submissions": [ { "periodId": "2019-03-24_2020-05-28", "fromDate": "2019-03-24", "toDate": "2020-05-28", "links": [ { "href": "/individuals/business/property/uk/period/furnished-holiday-lettings/TC663795B/2019-03-24_2020-05-28", "method": "PUT", "rel": "amend-uk-property-historic-fhl-period-summary" }, { "href": "/individuals/business/property/uk/period/furnished-holiday-lettings/TC663795B/2019-03-24_2020-05-28", "method": "GET", "rel": "self" } ] } ], "links": [ { "href": "/individuals/business/property/uk/period/furnished-holiday-lettings/TC663795B", "method": "GET", "rel": "self" }, { "href": "/individuals/business/property/uk/period/furnished-holiday-lettings/TC663795B", "method": "POST", "rel": "create-uk-property-historic-fhl-period-summary" } ] }
Name | Description |
---|---|
submissions
array
required
|
Array containing details about FHL UK property update periods |
periodId
string
optional
|
An identifier for the update period, unique to the customer's UK property business.
For example: |
fromDate
string
optional
|
The first day that the income, expenses and deduction period summary covers. Must conform to the format: YYYY-MM-DD.
For example: |
toDate
string
optional
|
The last day that the income, expenses and deduction period summary covers. Must conform to the format: YYYY-MM-DD
For example: |
links
array
optional
|
A list of endpoint links that indicate possible actions related to the current resource. |
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-uk-property-historic-fhl-period-summary
|
href
string
required
|
The relative url of the endpoint.
For example: |
links
array
required
|
A list of endpoint links that indicate possible actions related to the current resource. |
method
string
required
|
The HTTP method type for the endpoint. Limited to the following possible values: GET
POST
|
rel
string
required
|
A label for the endpoint, which describes how it is related to the current resource. The rel will be self where the action is retrieval of the same resource. Limited to the following possible values: self
create-uk-property-historic-fhl-period-summary
|
href
string
required
|
The relative url of the endpoint.
For example: |
Error scenarios
Scenario | HTTP status | Code |
---|---|---|
The format of the supplied NINO field is not valid. |
400 (Bad Request) |
FORMAT_NINO |
The client or agent is not authorised. This is because: the client is not subscribed to MTD, the agent is not subscribed to Agent Services, or the client has not authorised the agent to act on their behalf. |
403 (Forbidden) |
CLIENT_OR_AGENT_NOT_AUTHORISED |
For error scenarios that are common across all APIs, and for error formats, see our reference guide.
Test data
Scenario simulations using Gov-Test-Scenario headers is only available in the sandbox environment.
Header Value (Gov-Test-Scenario) | Scenario |
---|---|
N/A - DEFAULT |
Simulate success response. |
EMPTY |
Simulates the scenario where no data is found. |
Close Section
/individuals/business/property/uk/period/furnished-holiday-lettings/{nino}
Create a Historic FHL UK Property Income & Expenses Period Summary
POST
This endpoint enables you to create income and expenses for a furnished holiday lettings (FHL) UK property business and make periodic submissions for tax years from 2017-18 to 2021-22. A National Insurance number must be provided.
Use this endpoint only for the specified tax year range; for current tax year submissions, use the use the Create a UK Property Income & Expenses Period Summary endpoint.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number, in the format AA999999A.
For example: |
Request headers
Name | Description |
---|---|
Accept
required
|
Specifies the response format and the version of the API to be used. application/vnd.hmrc.2.0+json
|
Content-Type
required
|
Specifies the format of the request body, which must be JSON. application/json
|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. -
|
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": "2017-04-06", "toDate": "2017-07-05", "income": { "periodAmount": 100.25, "taxDeducted": 100.25, "rentARoom": { "rentsReceived": 100.25 } }, "expenses": { "premisesRunningCosts": 100.25, "repairsAndMaintenance": 100.25, "financialCosts": 100.25, "professionalFees": 100.25, "costOfServices": 100.25, "other": 100.25, "travelCosts": 100.25, "rentARoom": { "amountClaimed": 100.25 } } }
Scenario: Consolidated Expenses request
{ "fromDate": "2017-04-06", "toDate": "2017-07-05", "income": { "periodAmount": 100.25, "taxDeducted": 100.25, "rentARoom": { "rentsReceived": 100.25 } }, "expenses": { "consolidatedExpenses": 100.25 } }
Name | Description |
---|---|
fromDate
string
optional
|
The first day that the income and expenses period summary covers. Must conform to the format YYYY-MM-DD.
For example: |
toDate
string
optional
|
The last day that the income and expenses period summary covers. Must conform to the format YYYY-MM-DD.
For example: |
income
object
optional
|
Object containing the details about income |
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: |
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: |
rentARoom
object
optional
|
Object holding 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: |
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: |
repairsAndMaintenance
number
optional
|
Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
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: |
other
number
optional
|
Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
consolidatedExpenses
number
optional
|
The sum of all expenses for the specified period. You can either submit a consolidatedExpenses value or individual expenses (premisesRunningCosts, repairsAndMaintenance, financialCosts, professionalFees, costOfServices, other, travelCosts, rentARoom). The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
Responses
HTTP status 201 (Created)
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking c75f40a6-a3df-4429-a697-471eeec46435
|
See also fraud prevention.
Default Example
{ "periodId": "2017-04-06_2017-07-04", "links": [ { "href": "/individuals/business/property/uk/furnished-holiday-lettings/KZ816096B/2017-04-06_2017-07-04", "method": "PUT", "rel": "amend-uk-property-historic-fhl-period-summary" }, { "href": "/individuals/business/property/uk/furnished-holiday-lettings/KZ816096B/2017-04-06_2017-07-04", "method": "GET", "rel": "self" } ] }
Name | Description |
---|---|
periodId
string
required
|
An identifier for the update period, unique to the UK business property
Must conform to the regular expression
For example: |
links
array
optional
|
A list of endpoint links that indicate possible actions related to the current resource. |
href
string
required
|
The relative url of the endpoint
For example: |
rel
string
required
|
A label for the endpoint, which describes how it is related to the current resource. The rel will be self where the action is retrieval of the same resource
For example: |
method
string
required
|
The HTTP method type for the endpoint
For example: |
Error scenarios
Scenario | HTTP status | Code |
---|---|---|
The format of the supplied NINO field is not valid. |
400 (Bad Request) |
FORMAT_NINO |
The format of one or more monetary fields is not valid. |
400 (Bad Request) |
FORMAT_VALUE |
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 To date is earlier than the From date. |
400 (Bad Request) |
RULE_TO_DATE_BEFORE_FROM_DATE |
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 |
A summary has already been submitted for the period specified. |
400 (Bad Request) |
RULE_DUPLICATE_SUBMISSION |
Period summary is not within the accounting period. |
400 (Bad Request) |
RULE_MISALIGNED_PERIOD |
Period summary overlaps with any of the existing period summaries. |
400 (Bad Request) |
RULE_OVERLAPPING_PERIOD |
Period summaries are not contiguous. |
400 (Bad Request) |
RULE_NOT_CONTIGUOUS_PERIOD |
The specified tax year is not supported. Either the tax year specified is before the minimum tax year value, or it is after the maximum 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 |
Simulate success response. |
NOT_FOUND |
Simulates the scenario where no data is found. |
DUPLICATE_SUBMISSION |
Simulates the scenario where the submission period has already been submitted. |
MISALIGNED_PERIOD |
Simulates the scenario where the period summary is not within the accounting period. |
OVERLAPPING_PERIOD |
Simulates the scenario where the period summary overlaps with any of the existing period summaries. |
NOT_CONTIGUOUS_PERIOD |
Simulates the scenario where period summaries are not contiguous. |
TAX_YEAR_NOT_SUPPORTED |
Simulates the scenario where the specified tax year is not supported. |
Close Section
/individuals/business/property/uk/period/furnished-holiday-lettings/{nino}/{periodId}
Retrieve a Historic FHL UK Property Income & Expenses Period Summary
GET
This endpoint enables you to retrieve income and expenses for a FHL UK property business for tax years from 2017-18 to 2021-22. A National Insurance number and a period ID must be provided.
Use this endpoint only for the specified tax year range; for current tax year submissions, use the Retrieve a UK Property Income & Expenses Period Summary endpoint.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number, in the format AA999999A.
For example: |
periodId
string
required
|
An identifier for the update period, unique to the customer's UK property business.
For example: |
Request headers
Name | Description |
---|---|
Accept
required
|
Specifies the response format and the version of the API to be used. application/vnd.hmrc.2.0+json
|
Content-Type
required
|
Specifies the format of the request body, which must be JSON. application/json
|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. -
|
Authorization
required
|
An
OAuth 2.0 Bearer Token
with the read:self-assessment scope.
For example: Bearer bb7fed3fe10dd235a2ccda3d50fb
|
See also fraud prevention.
Responses
HTTP status 200 (OK)
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking a1e8057e-fbbc-47a8-a8b4-78d9f015c253
|
See also fraud prevention.
Example response
{ "fromDate":"2017-04-06", "toDate":" 2017-07-04", "income":{ "periodAmount":5000.99, "taxDeducted":5000.99, "rentARoom":{ "rentsReceived":5000.99 } }, "expenses":{ "premisesRunningCosts": 5000.99, "repairsAndMaintenance": 5000.99, "financialCosts": 5000.99, "professionalFees": 5000.99, "costOfServices": 5000.99, "other": 5000.99, "travelCosts": 5000.99, "rentARoom":{ "amountClaimed":5000.99 } }, "links": [ { "href":"/individuals/business/property/uk/period/furnished-holiday-lettings/TC663795B/2017-04-06_2017-07-04", "method": "PUT", "rel": "amend-uk-property-historic-fhl-period-summary" }, { "href":"/individuals/business/property/uk/period/furnished-holiday-lettings/TC663795B/2017-04-06_2017-07-04", "method": "GET", "rel": "self" }, { "href": "/individuals/business/property/uk/period/furnished-holiday-lettings/TC663795B", "method": "GET", "rel": "list-uk-property-historic-fhl-period-summaries" } ] }
Example Consolidated response
{ "fromDate": "2017-04-06", "toDate": "2017-07-05", "income": { "periodAmount": 100.25, "taxDeducted": 100.25, "rentARoom": { "rentsReceived": 100.25 } }, "expenses": { "consolidatedExpenses": 5000.99 }, "links": [ { "href":"/individuals/business/property/uk/period/furnished-holiday-lettings/TC663795B/2017-04-06_2017-07-04", "method": "PUT", "rel": "amend-uk-property-historic-fhl-period-summary" }, { "href":"/individuals/business/property/uk/period/furnished-holiday-lettings/TC663795B/2017-04-06_2017-07-04", "method": "GET", "rel": "self" }, { "href": "/individuals/business/property/uk/period/furnished-holiday-lettings/TC663795B", "method": "GET", "rel": "list-uk-property-historic-fhl-period-summaries" } ] }
Name | Description |
---|---|
fromDate
string
required
|
The first day that the income and expenses period summary covers. Must conform to the format YYYY-MM-DD
For example: |
toDate
string
required
|
The last day that the income and expenses period summary covers. Must conform to the format YYYY-MM-DD
For example: |
income
object
optional
|
|
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. |
taxDeducted
number
optional
|
Tax already deducted from the rental income. The value must be between 0 and 99999999999.99 up to 2 decimal places. |
rentARoom
object
optional
|
|
rentsReceived
number
optional
|
Total rents received from properties. The value must be between 0 and 99999999999.99 up to 2 decimal places. |
expenses
object
optional
|
|
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. |
repairsAndMaintenance
number
optional
|
Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places. |
financialCosts
number
optional
|
Loan interest and other financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places. |
professionalFees
number
optional
|
Legal, management and other professional fees. The value must be between 0 and 99999999999.99 up to 2 decimal places. |
costOfServices
number
optional
|
Cost of services provided, including wages. The value must be between 0 and 99999999999.99 up to 2 decimal places. |
other
number
optional
|
Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places. |
consolidatedExpenses
number
optional
|
The sum of all expenses for the specified period. If consolidatedExpenses is returned, values for individual expenses (premisesRunningCosts, repairsAndMaintenance, financialCosts, professionalFees, costOfServices, other, travelCosts, rentARoom) are not returned. The value must be between 0 and 99999999999.99 up to 2 decimal places. |
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. |
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. |
links
array
optional
|
|
href
string
required
|
The relative url of the endpoint
For example: |
method
string
required
|
The HTTP method type for the endpoint Limited to the following possible values: PUT
GET
|
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-historic-fhl-period-summary
self
list-uk-property-historic-fhl-period-summaries
|
Error scenarios
Scenario | HTTP status | Code |
---|---|---|
The format of the supplied NINO field is not valid. |
400 (Bad Request) |
FORMAT_NINO |
The format of the supplied Period ID field is not valid. |
400 (Bad Request) |
FORMAT_PERIOD_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 a success response. |
NOT_FOUND |
Simulates the scenario where no data is found. |
CONSOLIDATED |
Simulates the scenario where success response containing consolidated expenses is found. |
Close Section
/individuals/business/property/uk/period/furnished-holiday-lettings/{nino}/{periodId}
Amend a Historic FHL UK Property Income & Expenses Period Summary
PUT
This endpoint enables you to amend income and expenses for a periodic submission relating to a furnished holiday lettings UK property business for tax years from 2017-18 to 2021-22. A National Insurance number and a period ID must be provided.
To amend submissions for the current tax year, use the Amend a UK Property Income & Expenses Period Summary endpoint.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number, in the format AA999999A.
For example: |
periodId
string
required
|
An identifier for the update period, unique to the customer's UK property business.
For example: |
Request headers
Name | Description |
---|---|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. -
|
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
{ "income": { "periodAmount": 1123.45, "taxDeducted": 2134.53, "rentARoom": { "rentsReceived": 5167.56 } }, "expenses": { "premiseRunningCosts": 5167.53, "repairsAndMaintenance": 424.65, "financialCosts": 853.56, "professionalFees": 835.78, "costOfServices": 978.34, "other": 382.34, "travelCosts": 145.56, "rentARoom": { "amountClaimed": 945.9 } } }
Scenario: Consolidated Expenses request
{ "income": { "periodAmount": 1123.45, "taxDeducted": 2134.53, "rentARoom": { "rentsReceived": 5167.56 } }, "expenses": { "consolidatedExpenses": 135.78 } }
Name | Description |
---|---|
income
object
optional
|
Object containing the details about income |
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: |
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: |
rentARoom
object
optional
|
Objects holding rents received for the period |
rentsReceived
number
|