Business Income Source Summary (MTD) - HMRC Developer Hub

Dates and amounts
Date	Amount
Version and status	Select 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.

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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

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.

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`

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. 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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Business Income Source Summary (MTD) API