GOV.UK
This version is in beta - expect some breaking changes.
Business Income Source Summary (MTD) API
| 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 a developer to retrieve a summary of income and expenditure for a specified self-employment, UK property or foreign property business for a given tax year.
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"
}
]
}
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.
Endpoints
/individuals/self-assessment/income-summary/{nino}/self-employment
This endpoint allows a developer to retrieve a running year-to-date (YTD) summary of the income and expenditure for a specified self-employment business during a tax year.
Authorisation
This endpoint is
user-restricted
and requires an Authorization header containing an OAuth 2.0 Bearer Token with the read:self-assessment scope.
Path parameters
| Name | Description |
|---|---|
|
nino
string
required
|
National Insurance number, in the format AA999999A.
For example: |
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 the default is the current tax year. The earliest permitted tax year is 2019-20.
For example: |
|
selfEmploymentId
string
required
|
An identifier for the self-employment business, unique to the customer. Must conform to the regular expression
For example: |
Request headers
| Name | Description |
|---|---|
|
Accept
required
|
Specifies the response format and the version of the API to be used. For example: application/vnd.hmrc.1.0+json
|
|
Content-Type
required
|
Specifies the format of the request body, which must be JSON. For example: application/json
|
|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. For example: -
|
|
Authorization
required
|
An
OAuth 2.0 Bearer Token
with the read:self-assessment scope.
For example: Bearer bb7fed3fe10dd235a2ccda3d50fb
|
See also fraud prevention.
Response headers
| Name | Description |
|---|---|
|
X-CorrelationId
required
|
Unique ID for operation tracking For example: c75f40a6-a3df-4429-a697-471eeec46435
|
See also fraud prevention.
Response
HTTP status: 200 (OK)
{
"total": {
"income": 100.00,
"expenses": 50.00,
"additions": 5.00,
"deductions": 60.00
},
"accountingAdjustments": -30.00,
"loss": {
"net": 0.00,
"taxable": 35.00
}
}
{
"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: |
|
expenses
number
optional
|
The total expenses for the income source. The value must be between -99999999999.99 and 99999999999.99.
For example: |
|
additions
number
optional
|
The total additions to net profit (or deduction to net loss). The value must be between -99999999999.99 and 99999999999.99.
For example: |
|
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: |
|
accountingAdjustments
number
optional
|
Adjustment for change of accounting practice, for example, cash basis to accrual accounting. The value must be between -99999999999.99 and 99999999999.99.
For example: |
|
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: |
|
taxable
number
optional
|
The taxable net profit of the income source. The value must be between 0 and 99999999999.99.
For example: |
|
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: |
|
taxable
number
optional
|
The taxable net loss of the income source. The value must be between 0 and 99999999999.99.
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 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 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 |
|
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 |
Simulates a successful response with profit |
LOSS |
Simulates a successful response with loss |
NOT_FOUND |
Simulates a scenario where no data can be found |
/individuals/self-assessment/income-summary/{nino}/uk-property
This endpoint allows a developer to retrieve a running year-to-date (YTD) summary of the income and expenditure for a specified UK property business during a tax year.
Authorisation
This endpoint is
user-restricted
and requires an Authorization header containing an OAuth 2.0 Bearer Token with the read:self-assessment scope.
Path parameters
| Name | Description |
|---|---|
|
nino
string
required
|
National Insurance number, in the format AA999999A.
For example: |
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 the default is the current tax year. The earliest permitted tax year is 2019-20.
For example: |
|
typeOfBusiness
string
required
|
The type of business the summary calculation is for.
|
Request headers
| Name | Description |
|---|---|
|
Accept
required
|
Specifies the response format and the version of the API to be used. For example: application/vnd.hmrc.1.0+json
|
|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. For example: -
|
|
Authorization
required
|
An
OAuth 2.0 Bearer Token
with the read:self-assessment scope.
For example: Bearer bb7fed3fe10dd235a2ccda3d50fb
|
See also fraud prevention.
Response headers
| Name | Description |
|---|---|
|
X-CorrelationId
required
|
Unique ID for operation tracking For example: c75f40a6-a3df-4429-a697-471eeec46435
|
See also fraud prevention.
Response
HTTP status: 200 (OK)
{
"total": {
"income": 100.00,
"expenses": 50.00,
"additions": 5.00,
"deductions": 60.00
},
"profit": {
"net": 50.00,
"taxable": 0.00
}
}
{
"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: |
|
expenses
number
optional
|
The total expenses for the income source. The value must be between -99999999999.99 and 99999999999.99.
For example: |
|
additions
number
optional
|
The total additions to net profit (or deduction to net loss). The value must be between -99999999999.99 and 99999999999.99.
For example: |
|
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: |
|
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: |
|
taxable
number
optional
|
The taxable net profit of the income source. The value must be between 0 and 99999999999.99.
For example: |
|
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: |
|
taxable
number
optional
|
The taxable net loss of the income source. The value must be between 0 and 99999999999.99.
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 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 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 |
|
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 |
Simulates a successful response with profit |
LOSS |
Simulates a successful response with loss |
NOT_FOUND |
Simulates a scenario where no data can be found |
/individuals/self-assessment/income-summary/{nino}/foreign-property
This endpoint allows a developer to retrieve a running (year-to-date) summary of the income and expenditure for a specified foreign property business during a tax year.
Authorisation
This endpoint is
user-restricted
and requires an Authorization header containing an OAuth 2.0 Bearer Token with the read:self-assessment scope.
Path parameters
| Name | Description |
|---|---|
|
nino
string
required
|
National Insurance number, in the format AA999999A.
For example: |
Query parameters
| Name | Description |
|---|---|
|
businessId
string
required
|
An identifier for the foreign property business, unique to the customer. Must conform to the regular expression
For example: |
|
typeOfBusiness
string
required
|
The type of business the summary calculation is for.
|
|
taxYear
string
optional
|
The tax year to which the data applies in the format YYYY-YY. If no tax year is supplied the default is the current tax year. The earliest permitted tax year is 2019-20.
For example: |
Request headers
| Name | Description |
|---|---|
|
Accept
required
|
Specifies the response format and the version of the API to be used. For example: application/vnd.hmrc.1.0+json
|
|
Content-Type
required
|
Specifies the format of the request body, which must be JSON. For example: application/json
|
|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. For example: -
|
|
Authorization
required
|
An
OAuth 2.0 Bearer Token
with the read:self-assessment scope.
For example: Bearer bb7fed3fe10dd235a2ccda3d50fb
|
See also fraud prevention.
Response headers
| Name | Description |
|---|---|
|
X-CorrelationId
required
|
Unique ID for operation tracking For example: c75f40a6-a3df-4429-a697-471eeec46435
|
See also fraud prevention.
Response
HTTP status: 200 (OK)
{
"total": {
"income": 100.00,
"expenses": 50.00,
"additions": 5.00,
"deductions": 60.00
},
"profit": {
"net": 50.00,
"taxable": 0.00
}
}
{
"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: |
|
expenses
number
optional
|
The total expenses for the income source. The value must be between -99999999999.99 and 99999999999.99.
For example: |
|
additions
number
optional
|
The total additions to net profit (or deduction to net loss). The value must be between -99999999999.99 and 99999999999.99.
For example: |
|
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: |
|
profit
object
optional
|
Object of profit values. |
|
net
number
optional
|
The net profit of income source. The value must be between 0 and 99999999999.99.
For example: |
|
taxable
number
optional
|
The taxable net profit of the income source. The value must be between 0 and 99999999999.99.
For example: |
|
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: |
|
taxable
number
optional
|
The taxable net loss of the income source. The value must be between 0 and 99999999999.99.
For example: |
Error scenarios
| Scenario | HTTP status | Code |
|---|---|---|
|
The format of the supplied NINO field is not valid |
400 (Bad Request) |
FORMAT_NINO |
|
The format of the supplied Business ID field is not valid |
400 (Bad Request) |
FORMAT_BUSINESS_ID |
|
The format of the supplied type of business is not valid |
400 (Bad Request) |
FORMAT_TYPE_OF_BUSINESS |
|
The format of the supplied tax year field is not valid |
400 (Bad Request) |
FORMAT_TAX_YEAR |
|
The specified tax year is not supported, that is, the tax year specified is before the minimum tax year value |
400 (Bad Request) |
RULE_TAX_YEAR_NOT_SUPPORTED |
|
Tax year range invalid. A tax year range of one year is required |
400 (Bad Request) |
RULE_TAX_YEAR_RANGE_INVALID |
|
A Business ID was not provided for a foreign property business |
400 (Bad Request) |
RULE_BUSINESS_ID |
|
A type of business was not provided |
400 (Bad Request) |
RULE_TYPE_OF_BUSINESS |
|
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 successful response with profit |
LOSS |
Simulates a successful response with loss |
NOT_FOUND |
Simulates a scenario where no data can be found |