Business Income Source Summary (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 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.
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
- 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}/{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.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number, in the format AA999999A
For example: |
typeOfBusiness
string
required
|
The type of business the summary calculation is for. Limited to the following possible values:
|
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: |
businessId
string
required
|
An identifier for the 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. 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 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 } }
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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 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 |
No income submissions exist for the supplied income source. |
400 (Bad Request) |
RULE_NO_INCOME_SUBMISSIONS_EXIST |
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 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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