This version is in beta - expect some breaking changes.

Business Income Source Summary (MTD) API

Dates and amounts
Date Amount
Version and status
Available in Sandbox Yes
Sandbox base URL https://test-api.service.hmrc.gov.uk
Available in Production 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, or property business for a given tax year.

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.

Warning You are required by law to submit header data for this API. This includes all associated APIs and endpoints.

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"         }     ] }

Changelog

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

Support

Testing

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

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

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

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

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Endpoints

/individuals/self-assessment/income-summary/{nino}/{typeOfBusiness}/{taxYear}/{businessId}

Retrieve a Business Income Source Summary (BISS)
GET

This endpoint allows a developer to retrieve a running (year-to-date) summary of the income and expenditure for a specified self-employment, or property business during a tax year. A National Insurance number, business ID, tax year and type of business are required.

Authorisation

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

Path parameters

Path parameters table
Name Description
nino
string
required

National Insurance number, in the format AA999999A

For example: TC663795B

typeOfBusiness
string
required

The type of business the summary calculation is for. Limited to the following possible values:

  • foreign-property-fhl-eea
  • foreign-property
  • uk-property-non-fhl
  • uk-property-fhl
  • self-employment

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 for UK property and self-employment is 2017-18 and for foreign property, it is 2019-20. No gaps are allowed, for example, 2020-22 is not valid.

For example: 2021-22

businessId
string
required

An identifier for the business, unique to the customer. Must conform to the regular expression ^X[A-Z0-9]{1}IS[0-9]{11}$

For example: XAIS12345678910

Request headers

Request headers Table
Name Description
Accept
required

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

For example: application/vnd.hmrc.2.0+json
Content-Type
required

Specifies the format of the request body, which must be JSON.

For example: application/json
Gov-Test-Scenario
optional

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

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

For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Responses

HTTP status 200 (OK)

Response headers

Response headers Table
Name Description
X-CorrelationId
required

Unique ID for operation tracking
String, 36 characters.

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

See also fraud prevention.

Retrieve a Business Income Source Summary

{
  "total": {
    "income": 100.00,
    "expenses": 50.00,
    "additions": 5.00,
    "deductions": 60.00,
    "accountingAdjustments": -30.00
  },
  "profit": {
    "net": 20.00,
    "taxable": 35.00
  },
  "loss": {
    "net": 0.00,
    "taxable": 35.00
  }
}

Response table
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 up to 2 decimal places.

For example: 100.00

expenses
number
optional

The total expenses for the income source. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.

For example: 50.00

additions
number
optional

The total additions to net profit (or deduction to net loss). The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.

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 up to 2 decimal places.

For example: 60.00

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 up to 2 decimal places.

For example: -30.00

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 up to 2 decimal places.

For example: 20.00

taxable
number
optional

The taxable net profit of the income source. The value must be between 0 and 99999999999.99 up to 2 decimal places.

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 up to 2 decimal places.

For example: 0.00

taxable
number
optional

The taxable net loss of the income source. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 35.00

Error scenarios

Error scenarios table
Scenario HTTP status Code

The format of the supplied NINO field is not valid.

400 (Bad Request)

FORMAT_NINO

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

400 (Bad Request)

FORMAT_TAX_YEAR

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

400 (Bad Request)

RULE_TAX_YEAR_RANGE_INVALID

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

400 (Bad Request)

RULE_TAX_YEAR_NOT_SUPPORTED

The format of 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 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 income submissions exist for the supplied income source.

403 (Forbidden)

RULE_NO_INCOME_SUBMISSIONS_EXIST

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 with profit.

NOT_FOUND

Simulates the scenario where no data is found.

LOSS

Simulates success response with loss.

NO_INCOME_SUBMISSIONS_EXIST

Simulates the scenario where no income submissions exist.


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