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Business Income Source Summary (MTD) API

Available in Sandbox	No
Available in Production	No

Overview

The self assessment biss API allows users to retrieve a summary of income and expenditure for a specified self-employment, or UK property business for a given tax year.

Changelog

You can find the changelog in the self-assessment-biss-api GitHub wiki.

Support

• Raise non-technical or platform-related issues with the Software Development Support Team (SDST).
• Raise technical issues on the self-assessment-biss-api GitHub page.

Testing

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

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

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

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

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.

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Endpoints

/individuals/self-assessment/income-summary/{nino}/self-employment

Retrieve a Self-Employment Business Income Source Summary (BISS) [test only]

GET

This endpoint allows the user to get a running (year-to date) summary of the income and expenditure for a specified self-employment business during a tax year.

Authorisation

This endpoint is user-restricted - it requires an Authorization header containing an OAuth 2.0 Bearer Token with the read:self-assessment scope.

Path parameters

Name	Description
nino string required	National Insurance number, in the format AA999999A. For example: TC663795B

Query parameters

Name	Description
taxYear string optional	The tax year to which the data applies, in the format YYYY-YY. If no tax year is supplied, then it will default to the current tax year. For example: 2019-20
selfEmploymentId string required	An identifier for the self-employment business, unique to the customer. Must conform to the regular expression ^X[A-Z0-9]{1}IS[0-9]{11}$ For example: X9IS98470026982

Request headers

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

See also fraud prevention for other request headers which will become mandatory.

Response headers

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

See also fraud prevention for other request headers which will become mandatory.

Response

HTTP status: 200 (OK)

Self-employment loss summary

{
  "total": {
    "income": 100.00,
    "expenses": 50.00,
    "additions": 5.00,
    "deductions": 60.00
  },
  "accountingAdjustments": -30.00,
  "loss": {
    "net": 0.00,
    "taxable": 35.00
  }
}

Self-employment profit summary

{
  "total": {
    "income": 100.00,
    "expenses": 50.00,
    "additions": 5.00,
    "deductions": 60.00
  },
  "accountingAdjustments": -30.00,
  "profit": {
    "net": 20.00,
    "taxable": 0.00
  }
}

Name	Description
total object required	Object of total values
income number required	The total income for the income source. The value must be between 0 and 99999999999.99. For example: 100.00
expenses number optional	The total expenses for the income source. The value must be between 0 and 99999999999.99. For example: 50.00
additions number optional	The total additions to net profit (or deduction to net loss). The value must be between 0 and 99999999999.99. For example: 5.00
deductions number optional	The total deductions to net loss (or addition to net profit). The value must be between 0 and 99999999999.99. For example: 60.00
accountingAdjustments number optional	Adjustment for change of accounting practice. The value must be between -99999999999.99 and 99999999999.99. For example: -30.00
profit object optional	An object of profit values.
net number optional	The net profit of income source. The value must be between 0 and 99999999999.99. For example: 20.00
taxable number optional	The taxable net profit of the income source. The value must be between 0 and 99999999999.99. For example: 0.00
loss object optional	Object of loss values
net number optional	The net loss of income source. The value must be between 0 and 99999999999.99. For example: 0.00
taxable number optional	The taxable net loss of the income source. The value must be between 0 and 99999999999.99. For example: 35.00

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 self-employment ID is not valid	400 (Bad Request)	FORMAT_SELF_EMPLOYMENT_ID
Tax year range invalid. A tax year range of one year is required	400 (Bad Request)	RULE_TAX_YEAR_RANGE_INVALID
A self-employment ID was not provided for a self employment business	400 (Bad Request)	RULE_SELF_EMPLOYMENT_ID
The client and/or agent is not authorised. This is normally 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
No data can be found for the given NINO and request	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 successful response with profit
LOSS	Simulate successful response with loss
NOT_FOUND	Simulate scenario where no data can be found

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/individuals/self-assessment/income-summary/{nino}/uk-property

Retrieve a UK Property Business Income Source Summary (BISS) [test only]

GET

This endpoint allows the user to get a running (year-to date) summary of the income and expenditure for a specified UK Property business during a tax year.

Authorisation

This endpoint is user-restricted - it requires an Authorization header containing an OAuth 2.0 Bearer Token with the read:self-assessment scope.

Path parameters

Name	Description
nino string required	National Insurance number, in the format AA999999A. For example: TC663795B

Query parameters

Name	Description
taxYear string optional	The tax year to which the data applies, in the format YYYY-YY. If no tax year is supplied, then it will default to the current tax year. For example: 2019-20
typeOfBusiness string required	The type of business the summary calculation is for. Limited to the following possible values: uk-property-non-fhl uk-property-fhl

Request headers

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

See also fraud prevention for other request headers which will become mandatory.

Response headers

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

See also fraud prevention for other request headers which will become mandatory.

Response

HTTP status: 200 (OK)

UK Property Summary FHL

{
  "total": {
    "income": 100.00,
    "expenses": 50.00,
    "additions": 5.00,
    "deductions": 60.00
  },
  "profit": {
    "net": 50.00,
    "taxable": 0.00
  }
}

UK Property Summary Non FHL

{
  "total": {
    "income": 100.00,
    "expenses": 50.00,
    "additions": 5.00,
    "deductions": 60.00
  },
  "loss": {
    "net": 0.00,
    "taxable": 5.00
  }
}

Name	Description
total object required	Object of total values
income number required	The total income for the income source. The value must be between 0 and 99999999999.99. For example: 100.00
expenses number optional	The total expenses for the income source. The value must be between 0 and 99999999999.99. For example: 50.00
additions number optional	The total additions to net profit (or deduction to net loss). The value must be between 0 and 99999999999.99. For example: 5.00
deductions number optional	The total deductions to net loss (or addition to net profit). The value must be between 0 and 99999999999.99. For example: 60.00
profit object optional	An object of profit values.
net number optional	The net profit of income source. The value must be between 0 and 99999999999.99. For example: 20.00
taxable number optional	The taxable net profit of the income source. The value must be between 0 and 99999999999.99. For example: 0.00
loss object optional	Object of loss values
net number optional	The net loss of income source. The value must be between 0 and 99999999999.99. For example: 0.00
taxable number optional	The taxable net loss of the income source. The value must be between 0 and 99999999999.99. For example: 35.00

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 type of business is not valid	400 (Bad Request)	FORMAT_TYPE_OF_BUSINESS
Tax year range invalid. A tax year range of one year is required	400 (Bad Request)	RULE_TAX_YEAR_RANGE_INVALID
The client and/or agent is not authorised. This is normally 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
No data can be found for the given NINO and request	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 successful response with profit
LOSS	Simulate successful response with loss
NOT_FOUND	Simulate scenario where no data can be found

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