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Business Source Adjustable Summary (MTD) API

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 Business Source Adjustable Summary (BSAS) calculation for a specified self-employment or property business, for a given accounting period. Here a developer can:

• generate a list of BSAS
• generate an end of accounting period BSAS
• request a specific BSAS
• request the adjustments made to a specific self-employment BSAS
• provide accounting adjustments against a specified BSAS
• request the adjustments made to a specific property BSAS

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"         }     ] }

Where it is possible for the same error to be returned multiple times, message will describe the expected format and paths will show the fields which are invalid.

Where arrays are submitted a number indicates the object in the array sequence, for example, /arrayName/1/fieldName.

An example with single error:
{     "code": "FORMAT_STRING_NAME",     "message": "The provided field is not valid",     "paths": [ "/arrayName/0/fieldName" ] }

An example with multiple errors:
{     "code": "INVALID_REQUEST",     "message": "Invalid request",     "errors": [      {      "code": "FORMAT_VALUE",      "message": "The value should be between 0 and 99999999999.99",      "paths": [ "/objectName/fieldName1", "/arrayName/0/fieldName2" ]      },      {      "code": "FORMAT_STRING_NAME",      "message": "The provided field is not valid",      "paths": [ "/arrayName/0/fieldName3", "/arrayName/1/fieldName3" ]      }     ] }

Changelog

You can find the changelog in the income-tax-mtd-changelog GitHub wiki.

Support

• Raise non-technical or platform-related issues with the Software Development Support Team (SDST).
• Raise technical issues on the income-tax-mtd-changelog 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.

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Endpoints

/individuals/self-assessment/adjustable-summary/{nino}

List Business Source Adjustable Summaries (BSAS)

GET

This endpoint allows the developer to generate a list of Business Source Adjustable Summaries (BSAS) for a given tax year. A filter can be set to return the BSAS for a single business or business type. The National Insurance number is 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

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 the data applies to. The start year and end year must not span two tax years. No gaps are allowed, for example, 2018-20 is not valid. The minimum tax year is 2019-20. For example: 2019-20
typeOfBusiness string optional	The type of business the summary calculation is for. Limited to the following possible values: self-employment uk-property-non-fhl uk-property-fhl foreign-property-fhl-eea foreign-property
businessId string optional	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: 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.2.0+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.

Responses

HTTP status 200 (OK)

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.

{
  "businessSourceSummaries": [
    {
      "typeOfBusiness": "self-employment",
      "businessId": "XAIS12345678910",
      "accountingPeriod": {
        "startDate": "2018-10-11",
        "endDate": "2019-10-10"
      },
      "bsasEntries": [
        {
          "bsasId": "76350054-0f11-4024-a811-99bcf5ced792",
          "requestedDateTime": "2019-10-14T11:33:27.000Z",
          "summaryStatus": "valid",
          "adjustedSummary": false,
          "links": [
            {
              "href": "/individuals/self-assessment/adjustable-summary/AA123456A/self-employment/76350054-0f11-4024-a811-99bcf5ced792",
              "rel": "self",
              "method": "GET"
            }
          ]
        },
        {
          "bsasId": "ef1a6fd7-3faa-4323-9a9d-fe5cc8ed1c43",
          "requestedDateTime": "2019-10-10T09:01:35.000Z",
          "summaryStatus": "superseded",
          "adjustedSummary": true,
          "links": [
            {
              "href": "/individuals/self-assessment/adjustable-summary/AA123456A/self-employment/ef1a6fd7-3faa-4323-9a9d-fe5cc8ed1c43",
              "rel": "self",
              "method": "GET"
            }
          ]
        }
      ]
    },
    {
      "typeOfBusiness": "uk-property-fhl",
      "accountingPeriod": {
        "startDate": "2019-04-06",
        "endDate": "2020-04-05"
      },
      "bsasEntries": [
        {
          "bsasId": "56f0a4fe-cfa7-4a21-8aa8-6c8f4642b792",
          "requestedDateTime": "2020-05-14T12:17:15.000Z",
          "summaryStatus": "valid",
          "adjustedSummary": false,
          "links": [
            {
              "href": "/individuals/self-assessment/adjustable-summary/AA123456A/property/56f0a4fe-cfa7-4a21-8aa8-6c8f4642b792",
              "rel": "self",
              "method": "GET"
            }
          ]
        },
        {
          "bsasId": "7f1fd081-3f59-4fd6-9b1c-c90521e0f7a8",
          "requestedDateTime": "2020-04-10T13:03:17.000Z",
          "summaryStatus": "superseded",
          "adjustedSummary": true,
          "links": [
            {
              "href": "/individuals/self-assessment/adjustable-summary/AA123456A/property/7f1fd081-3f59-4fd6-9b1c-c90521e0f7a8",
              "rel": "self",
              "method": "GET"
            }
          ]
        }
      ]
    },
    {
      "typeOfBusiness": "foreign-property",
      "businessId": "XAIS12345678912",
      "accountingPeriod": {
        "startDate": "2021-04-06",
        "endDate": "2022-04-05"
      },
      "bsasEntries": [
        {
          "bsasId": "16332284-c01b-4046-a055-6c00454467a2",
          "requestedDateTime": "2022-05-14T12:17:15.000Z",
          "summaryStatus": "valid",
          "adjustedSummary": false,
          "links": [
            {
              "href": "/individuals/self-assessment/adjustable-summary/AA123456A/foreign-property/16332284-c01b-4046-a055-6c00454467a2",
              "rel": "self",
              "method": "GET"
            }
          ]
        },
        {
          "bsasId": "7ef31d49-ce57-4622-94fc-f4248b72b2cd",
          "requestedDateTime": "2020-04-10T13:03:17.000Z",
          "summaryStatus": "superseded",
          "adjustedSummary": true,
          "links": [
            {
              "href": "/individuals/self-assessment/adjustable-summary/AA123456A/foreign-property/7ef31d49-ce57-4622-94fc-f4248b72b2cd",
              "rel": "self",
              "method": "GET"
            }
          ]
        }
      ]
    }
  ],
  "links": [
    {
      "href": "/individuals/self-assessment/adjustable-summary/AA123456A/trigger",
      "rel": "trigger-business-source-accounting-summary",
      "method": "POST"
    },
    {
      "href": "/individuals/self-assessment/adjustable-summary/AA123456A",
      "rel": "self",
      "method": "GET"
    }
  ]
}

Name	Description
businessSourceSummaries array required	The array holding Business Source Adjustable Summary (BSAS) entries, by Business Income Source.
typeOfBusiness string required	The type of business the summary calculation is for. Limited to the following possible values: self-employment uk-property-fhl uk-property-non-fhl foreign-property-fhl-eea foreign-property
businessId string optional	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
accountingPeriod object required	The duration of the business income source operations to be included in the tax year submission. 2019-20 is the earliest tax year to which the accounting period can be assigned.
startDate string required	The date the accounting period began. For example: 2019-04-06
endDate string required	The date the accounting period finished. The accounting period must end in the tax year to which it is assigned. For MTD submissions 2019-20 is the earliest tax year in which an accounting period can end. For example: 2020-04-05
bsasEntries array required	The array holding Business Source Adjustable Summary (BSAS) entries.
bsasId string required	The unique identifier of the summary calculation. Must conform to the regular expression ^[0-9]{8}|[0-9a-f]{8}-[0-9a-f]{4}-[1-5][0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c
requestedDateTime string required	The date and time this summary calculation was originally requested, prior to any adjustments.
summaryStatus string required	Whether the summary calculation with this ID is current, has been invalidated (by subsequent changes) or has been superseded by a more recent request for a summary calculation. Limited to the following possible values: valid invalid superseded
adjustedSummary boolean required	Indicates whether the original summary calculation has had adjustments applied. For example: false
links array optional	A list of endpoint links that indicate possible actions related to the current resource.
href string required	The relative URL of the endpoint. For example: /individuals/self-assessment/adjustable-summary/{nino}/self-employment/{bsasId}
rel string required	A label for the endpoint, which describes how it is related to the current resource. The ‘rel’ will be ‘self’ where the action is retrieval of the same resource. Limited to the following possible values: self
method string required	The HTTP method type for the endpoint. Limited to the following possible values: GET
links array optional	A list of endpoint links that indicate possible actions related to the current resource.
href string required	The relative URL of the endpoint. For example: /individuals/self-assessment/adjustable-summary/{nino}/trigger
rel string required	A label for the endpoint, which describes how it is related to the current resource. The ‘rel’ will be ‘self’ where the action is retrieval of the same resource. Limited to the following possible values: self trigger-business-source-accounting-summary
method string required	The HTTP method type for the endpoint. Limited to the following possible values: GET POST

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 is not valid.	400 (Bad Request)	FORMAT_TAX_YEAR
The format of the supplied business ID is invalid.	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 specified tax year is not supported - 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
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	Simulate a successful response containing multiple income sources.
SELF_EMPLOYMENT_SINGLE	Simulates a successful response containing a single self-employment.
SELF_EMPLOYMENT_MULTIPLE	Simulates a successful response containing multiple self-employments.
UK_PROPERTY_FHL	Simulates a successful response containing a single uk-property-fhl.
UK_PROPERTY_NON_FHL	Simulates a successful response containing a single uk-property-non-fhl.
UK_PROPERTY_MULTIPLE	Simulates a successful response containing a mixture of uk-property-fhl and uk-property-non-fhl.
FOREIGN_PROPERTY	Simulates a successful response containing a single foreign-property.
FOREIGN_PROPERTY_FHL_EEA	Simulates a successful response containing a single foreign-property-fhl-eea.
FOREIGN_PROPERTY_MULTIPLE	Simulates a successful response containing a mixture of foreign-property and foreign-property-fhl-eea.
NOT_FOUND	Simulates a scenario where no data can be found.

Close Section

/individuals/self-assessment/adjustable-summary/{nino}/trigger

Trigger a Business Source Adjustable Summary (BSAS)

POST

This endpoint allows a developer to generate an end of accounting period Business Source Adjustable Summary (BSAS) of the income and expenditure for a specified business for a given accounting period. A BSAS must be generated before accounting adjustments are to be entered. A National Insurance number is required.

Authorisation

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

Path parameters

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

Request headers

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 write:self-assessment scope. For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Request

Scenario: Self-employment Trigger

{
  "accountingPeriod": {
    "startDate": "2018-05-01",
    "endDate": "2019-04-30"
  },
  "typeOfBusiness": "self-employment",
  "businessId": "X9IS98470026982"
}

Scenario: UK Property Non-FHL Trigger

{
  "accountingPeriod": {
    "startDate": "2018-05-01",
    "endDate": "2019-04-30"
  },
  "typeOfBusiness": "uk-property-non-fhl",
  "businessId": "X9IS98470026982"
}

Scenario: Foreign Property Trigger

{
  "accountingPeriod": {
    "startDate": "2018-05-01",
    "endDate": "2019-04-30"
  },
  "typeOfBusiness": "foreign-property",
  "businessId": "X9IS98470026982"
}

Name	Description
accountingPeriod object required	The duration of the business income source operations to be included in the tax year submission. The earliest tax year to which the accounting period can be assigned is 2019-20 for self-employment and UK property, and for foreign property, it is 2021-22.
startDate string required	The date the accounting period began. For example: 2019-04-06
endDate string required	The date the accounting period ended. The accounting period must end in the tax year to which it is assigned. For Making Tax Digital (MTD) submissions, the earliest tax year in which an accounting period can end is 2019-20 for self-employment and UK property, and for foreign property, it is 2021-22. For example: 2020-04-05
typeOfBusiness string required	The type of business the summary calculation is for. Limited to the following possible values: self-employment uk-property-fhl uk-property-non-fhl foreign-property-fhl-eea foreign-property
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

Responses

HTTP status 201 (Created)

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.

Self-employment example response

{
  "id": "a5667b29-c442-4df0-8e78-7b724212e537",
  "links":[
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA123456A/self-employment/a5667b29-c442-4df0-8e78-7b724212e537",
      "rel":"self",
      "method":"GET"
    }
  ]
}

UK Property example response

{
  "id": "b82049ef-c026-4fe7-9ffc-6fb7d2ca73d9",
  "links":[
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA123456A/property/b82049ef-c026-4fe7-9ffc-6fb7d2ca73d9",
      "rel":"self",
      "method":"GET"
    }
  ]
}

Foreign Property example response

{
  "id": "c75f40a6-a3df-4429-a697-471eeec46435",
  "links":[
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA123456A/foreign-property/c75f40a6-a3df-4429-a697-471eeec46435",
      "rel":"self",
      "method":"GET"
    }
  ]
}

Name	Description
id string required	The unique identifier of the summary calculation. Must conform to the regular expression ^[0-9]{8}|[0-9a-f]{8}-[0-9a-f]{4}-[1-5][0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c
links array optional	A list of endpoint links that indicate possible actions related to the current resource.
href string required	The relative URL of the endpoint. For example: /individuals/self-assessment/adjustable-summary/{nino}/self-employment/{bsasId}
rel string required	A label for the endpoint, which describes how it is related to the current resource. The 'rel' will be 'self' where the action is retrieval of the same resource. Limited to the following possible values: self
method string required	The HTTP method type for the endpoint. Limited to the following possible values: GET

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 accounting period start date is not valid.	400 (Bad Request)	FORMAT_START_DATE
The format of the supplied accounting period end date is not valid.	400 (Bad Request)	FORMAT_END_DATE
The format of the supplied type of business is not valid.	400 (Bad Request)	FORMAT_TYPE_OF_BUSINESS
The format of the supplied business ID is invalid.	400 (Bad Request)	FORMAT_BUSINESS_ID
An empty or non-matching body was submitted.	400 (Bad Request)	RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED
The accounting period end date value is before the start date.	400 (Bad Request)	RULE_END_DATE_BEFORE_START_DATE
The specified accounting period is not supported - the accounting period specified falls before the minimum tax year value.	400 (Bad Request)	RULE_ACCOUNTING_PERIOD_NOT_SUPPORTED
The accounting period has not ended.	403 (Forbidden)	RULE_ACCOUNTING_PERIOD_NOT_ENDED
One or more Periodic updates are missing for this accounting period.	403 (Forbidden)	RULE_PERIODIC_DATA_INCOMPLETE
The supplied accounting period does not exist.	403 (Forbidden)	RULE_NO_ACCOUNTING_PERIOD
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.
NOT_FOUND	Simulates a scenario where no data can be found.
NO_ACCOUNTING_PERIOD	Simulates a scenario where the supplied accounting period does not exist.
PERIODIC_DATA_INCOMPLETE	Simulates a scenario where one or more periodic updates are missing for this accounting period.

Close Section

Self-employment business

Self-employment business resources

/individuals/self-assessment/adjustable-summary/{nino}/self-employment/{bsasId}

Retrieve a Self-Employment Business Source Adjustable Summary (BSAS)

GET

This endpoint allows a developer to request a specific Business Source Adjustable Summary (BSAS) using a unique identifier. By default, when it is available the adjusted summary is returned. A filter can be set to specify whether the original or the adjusted is returned.

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: TC663795B
bsasId string required	The unique identifier of the summary calculation. Must conform to the regular expression: ^[0-9]{8}|[0-9a-f]{8}-[0-9a-f]{4}-[1-5][0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c

Query parameters

Name	Description
adjustedStatus boolean optional	To specify if the original (unadjusted) summary or adjusted summary is returned. If not specified the adjusted summary will be returned where it exists, otherwise the original summary is returned. For example: true

Request headers

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
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

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

See also fraud prevention.

{
  "metadata": {
    "typeOfBusiness": "self-employment",
    "businessId": "X9IS98470026982",
    "accountingPeriod": {
      "startDate": "2018-10-11",
      "endDate": "2019-10-10"
    },
    "taxYear": "2019-20",
    "requestedDateTime": "2019-10-14T11:33:27Z",
    "bsasId": "f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c",
    "summaryStatus": "superseded",
    "adjustedSummary": true
  },
  "bsas": {
    "total": {
      "income": 100.49,
      "expenses": 100.49,
      "additions": 100.49,
      "deductions": 100.49
    },
    "accountingAdjustments": -100.49,
    "profit": {
      "net": 100.49,
      "taxable": 149
    },
    "loss": {
      "net": 100.49,
      "adjustedIncomeTax": 149
    },
    "incomeBreakdown": {
      "turnover": 100.49,
      "other": 100.49
    },
    "expensesBreakdown": {
      "costOfGoodsBought": 100.49,
      "cisPaymentsToSubcontractors": 100.49,
      "staffCosts": 100.49,
      "travelCosts": 100.49,
      "premisesRunningCosts": 100.49,
      "maintenanceCosts": 100.49,
      "adminCosts": 100.49,
      "advertisingCosts": 100.49,
      "businessEntertainmentCosts": 100.49,
      "interest": 100.49,
      "financialCharges": 100.49,
      "badDebt": 100.49,
      "professionalFees": 100.49,
      "depreciation": 100.49,
      "other": 100.49
    },
    "additionsBreakdown": {
      "costOfGoodsBoughtDisallowable": 100.49,
      "cisPaymentsToSubcontractorsDisallowable": 100.49,
      "staffCostsDisallowable": 100.49,
      "travelCostsDisallowable": 100.49,
      "premisesRunningCostsDisallowable": 100.49,
      "maintenanceCostsDisallowable": 100.49,
      "adminCostsDisallowable": 100.49,
      "advertisingCostsDisallowable": 100.49,
      "businessEntertainmentCostsDisallowable": 100.49,
      "interestDisallowable": 100.49,
      "financialChargesDisallowable": 100.49,
      "badDebtDisallowable": 100.49,
      "professionalFeesDisallowable": 100.49,
      "depreciationDisallowable": 100.49,
      "otherDisallowable": 100.49
    }
  },
  "links": [
    {
      "href":"/individuals/self-assessment/adjustable-summary/self-employment/c75f40a6-a3df-4429-a697-471eeec46435",
      "rel":"self",
      "method":"GET"
    },
    {
      "href":"/individuals/self-assessment/adjustable-summary/self-employment/c75f40a6-a3df-4429-a697-471eeec46435/adjust",
      "rel":"submit-accounting-adjustments",
      "method":"POST"
    }
  ]
}

Name	Description
metadata object required	Object containing the identifying data for the business and associated information for the BSAS with this ID.
typeOfBusiness string required	The type of business the summary calculation is for. Limited to the following possible values: self-employment
accountingPeriod object required	An object containing the accounting period start and end dates.
startDate string required	The date the accounting period started. For example: 2019-04-06
endDate string required	The date the accounting period ended. For example: 2020-04-05
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
taxYear string required	The tax year into which this accounting period falls. For example: 2019-20
requestedDateTime string required	The original date and time of the summary calculation before any adjustments. Must conform to the regular expression ^2[0-9]{3}-[0-9]{2}-[0-9]{2}T[0-9]{2}:[0-9]{2}:[0-9]{2}(\.[0-9]{0,3}|)Z$ For example: 2020-07-11T12:13:48.763Z
bsasId string required	The unique identifier of the summary calculation. Must conform to the regular expression ^[0-9]{8}|[0-9a-f]{8}-[0-9a-f]{4}-[1-5][0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c
summaryStatus string required	The status of the calculated summary. Limited to the following possible values: valid invalid superseded
adjustedSummary boolean required	Indicates if summary includes adjusted values. For example: false
bsas object optional	Object holding the BSAS for the self-employment business income source.
total object optional	Object of total values.
income number optional	The total income for the income source. The value must be between 0 and 99999999999.99. For example: 1000.45
expenses number optional	The total expenses for the income source. The value must be between -99999999999.99 and 99999999999.99. For example: 1000.45
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: 1000.45
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: 1000.45
accountingAdjustments number optional	Adjustment for change of accounting practice. The value must be between -99999999999.99 and 99999999999.99. For example: 1000.45
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: 1000.45
taxable number optional	The taxable net profit of the income source. The value must be between 0 and 99999999999. No decimals. For example: 1045
loss object optional	An object of loss values.
net number optional	The net loss of income source. The value must be between 0 and 99999999999.99. For example: 1000.45
adjustedIncomeTax number optional	The adjusted income tax loss. The value must be between 0 and 99999999999. No decimals. For example: 1045
incomeBreakdown object optional	Total income broken down by type for the accounting period.
turnover number optional	The takings, fees, sales or money earned by the business. Income associated with the running of the business. The value must be between 0 and 99999999999.99. For example: 1000.45
other number optional	Any other business income not included in the turnover. Income associated with the running of the business. The value must be between 0 and 99999999999.99. For example: 1000.45
expensesBreakdown object optional	Total expenses broken down by type for the accounting period.
costOfGoodsBought number optional	Cost of goods bought for resale or goods used. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99. For example: 1000.45
cisPaymentsToSubcontractors number optional	Construction industry – payments to subcontractors. Expenses associated with the running of the business. The value must be between 0 and 99999999999.99. For example: 1000.45
staffCosts number optional	Wages, salaries and other staff costs. Expenses associated with the running of the business. The value must be between 0 and 99999999999.99. For example: 1000.45
travelCosts number optional	Car, van and travel expenses. Expenses associated with the running of the business. The value must be between 0 and 99999999999.99. For example: 1000.45
premisesRunningCosts number optional	Rent, rates, power and insurance costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99. For example: 1000.45
maintenanceCosts number optional	Repairs and renewals of property and equipment. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99. For example: 1000.45
adminCosts number optional	Phone, fax, stationery and other office costs. Expenses associated with the running of the business. The value must be between 0 and 99999999999.99. For example: 1000.45
advertisingCosts number optional	Advertising costs. Expenses associated with the running of the business. The value must be between 0 and 99999999999.99. For example: 1000.45
businessEntertainmentCosts number optional	Business entertainment costs. Expenses associated with the running of the business. The value must be between 0 and 99999999999.99. For example: 1000.45
interest number optional	Interest on bank and other loans. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99. For example: 1000.45
financialCharges number optional	Bank, credit card and other financial charges. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99. For example: 1000.45
badDebt number optional	Irrecoverable debts written off. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99. For example: 1000.45
professionalFees number optional	Accountancy, legal and other professional fees. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99. For example: 1000.45
depreciation number optional	Depreciation and loss or profit on sales of assets. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99. For example: 1000.45
other number optional	Expenses associated with the running of the business. The value must be between 0 and 99999999999.99. For example: 1000.45
consolidatedExpenses number optional	Sum of all expenses for the specified period. The value must be between 0 and 99999999999.99. For example: 1000.45
additionsBreakdown object optional	A breakdown of the adjustable additions for the accounting period.
costOfGoodsBoughtDisallowable number optional	Cost of goods bought for resale or goods used. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99. For example: 1000.45
cisPaymentsToSubcontractorsDisallowable number optional	Payments to subcontractors - Construction Industry Scheme (CIS). Any expense or partial expense that cannot be claimed for tax purposes. The value must be between 0 and 99999999999.99. For example: 1000.45
staffCostsDisallowable number optional	Wages, salaries and other staff costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between 0 and 99999999999.99. For example: 1000.45
travelCostsDisallowable number optional	Car, van and travel expenses. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between 0 and 99999999999.99. For example: 1000.45
premisesRunningCostsDisallowable number optional	Rent, rates, power and insurance costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99. For example: 1000.45
maintenanceCostsDisallowable number optional	Repairs and renewals of property and equipment. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99. For example: 1000.45
adminCostsDisallowable number optional	Phone, fax, stationery and other office costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between 0 and 99999999999.99. For example: 1000.45
advertisingCostsDisallowable number optional	Advertising costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between 0 and 99999999999.99. For example: 1000.45
businessEntertainmentCostsDisallowable number optional	Business entertainment costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between 0 and 99999999999.99. For example: 1000.45
interestDisallowable number optional	Interest on bank and other loans. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99. For example: 1000.45
financialChargesDisallowable number optional	Bank, credit card and other financial charges. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99. For example: 1000.45
badDebtDisallowable number optional	Irrecoverable debts written off. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99. For example: 1000.45
professionalFeesDisallowable number optional	Accountancy, legal and other professional fees. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between 0 and 99999999999.99. For example: 1000.45
depreciationDisallowable number optional	Depreciation and loss/profit on sales of assets. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99. For example: 1000.45
otherDisallowable number optional	Any expense or partial expense that cannot be claimed for tax purposes. The value must be between 0 and 99999999999.99. For example: 1000.45
links array optional	A list of endpoint links that indicate possible actions related to the current resource.
href string required	The relative URL of the endpoint. For example: /sample-context/AA123456A
rel string required	A label for the endpoint, which describes how it is related to the current resource. The ‘rel’ will be ‘self’ where the action is the retrieval of the same resource. Limited to the following possible values: self submit-accounting-adjustments
method string required	The HTTP method type for the endpoint. Limited to the following possible values: GET POST

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 BSAS ID is not valid.	400 (Bad Request)	FORMAT_BSAS_ID
The format of the supplied adjusted status field is not valid.	400 (Bad Request)	FORMAT_ADJUSTED_STATUS
The BSAS ID supplied does not relate to a self-employment business.	403 (Forbidden)	RULE_NOT_SELF_EMPLOYMENT
An adjusted calculation does not exist.	403 (Forbidden)	RULE_NO_ADJUSTMENTS_MADE
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
A calculation with this BSAS ID cannot 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 the scenario where no data was found.
SELF_EMPLOYMENT_ADJUSTED	Simulates a response containing an adjusted self-employment summary.
SELF_EMPLOYMENT_UNADJUSTED	Simulates a response containing an unadjusted self-employment summary.
SELF_EMPLOYMENT_CONSOLIDATED	Simulates a response containing an adjusted self-employment summary with consolidated expenses.
NOT_SELF_EMPLOYMENT	Simulates an unsuccessful response where a property BSAS ID was requested.

Close Section

/individuals/self-assessment/adjustable-summary/{nino}/self-employment/{bsasId}/adjust

Retrieve a Self-Employment Business' Summary Adjustments

GET

This endpoint allows a developer to request the adjustments made to a specific self-employment Business Source Adjustable Summary (BSAS) by using its identifier. The BSAS ID quoted must be for a self-employment business that has been previously adjusted.

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: TC663795B
bsasId string required	The unique identifier of the summary calculation. Must conform to the regular expression: ^[0-9]{8}|[0-9a-f]{8}-[0-9a-f]{4}-[1-5][0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c

Request headers

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
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

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

See also fraud prevention.

Full Expenses

{
  "metadata": {
    "typeOfBusiness": "self-employment",
    "businessId": "XAIS00000000210",
    "accountingPeriod": {
      "startDate": "2020-10-11",
      "endDate": "2021-10-10"
    },
    "taxYear": "2020-21",
    "requestedDateTime": "2020-10-14T11:33:27Z",
    "bsasId": "717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
    "summaryStatus": "superseded",
    "adjustedSummary": true
  },
  "adjustments": {
    "income": {
      "turnover": 100.49,
      "other": 100.49
    },
    "expenses": {
      "costOfGoodsBought": 100.49,
      "cisPaymentsToSubcontractors": 100.49,
      "staffCosts": 100.49,
      "travelCosts": 100.49,
      "premisesRunningCosts": 100.49,
      "maintenanceCosts": 100.49,
      "adminCosts": 100.49,
      "advertisingCosts": 100.49,
      "businessEntertainmentCosts": 100.49,
      "interest": 100.49,
      "financialCharges": 100.49,
      "badDebt": 100.49,
      "professionalFees": 100.49,
      "depreciation": 100.49,
      "other": 100.49
    },
    "additions": {
      "costOfGoodsBoughtDisallowable": 100.49,
      "cisPaymentsToSubcontractorsDisallowable": 100.49,
      "staffCostsDisallowable": 100.49,
      "travelCostsDisallowable": 100.49,
      "premisesRunningCostsDisallowable": 100.49,
      "maintenanceCostsDisallowable": 100.49,
      "adminCostsDisallowable": 100.49,
      "advertisingCostsDisallowable": 100.49,
      "businessEntertainmentCostsDisallowable": 100.49,
      "interestDisallowable": 100.49,
      "financialChargesDisallowable": 100.49,
      "badDebtDisallowable": 100.49,
      "professionalFeesDisallowable": 100.49,
      "depreciationDisallowable": 100.49,
      "otherDisallowable": 100.49
    }
  },
  "links":[
    {
      "href": "/individuals/self-assessment/adjustable-summary/TC663795B/self-employment/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
      "rel": "self",
      "method": "GET"
    },
    {
      "href": "/individuals/self-assessment/adjustable-summary/TC663795B/self-employment/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
      "rel": "retrieve-adjustable-summary",
      "method": "GET"
    }
  ]
}

Consolidated Expenses

{
  "metadata": {
    "typeOfBusiness": "self-employment",
    "businessId": "XAIS00000000210",
    "accountingPeriod": {
      "startDate": "2020-10-11",
      "endDate": "2021-10-10"
    },
    "taxYear": "2020-21",
    "requestedDateTime": "2020-10-14T11:33:27Z",
    "bsasId": "717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
    "summaryStatus": "superseded",
    "adjustedSummary": true
  },
  "adjustments": {
    "income": {
      "turnover": 100.49,
      "other": 100.49
    },
    "expenses": {
      "consolidatedExpenses": 100.49
    }
  },
  "links":[
    {
      "href": "/individuals/self-assessment/adjustable-summary/TC663795B/self-employment/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4/adjust",
      "rel": "self",
      "method": "GET"
    },
    {
      "href": "/individuals/self-assessment/adjustable-summary/TC663795B/self-employment/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
      "rel": "retrieve-adjustable-summary",
      "method": "GET"
    }
  ]
}

Name	Description
metadata object required	Object containing the identifying data for the business and associated information for the BSAS with this ID.
typeOfBusiness string required	The type of business the summary calculation is for. Limited to the following possible values: self-employment
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
accountingPeriod object required	An object containing the accounting period start and end dates.
startDate string required	The date the accounting period started. For example: 2019-04-06
endDate string required	The date the accounting period ended. For example: 2020-04-05
taxYear string required	The tax year into which this accounting period falls. For example: 2019-20
requestedDateTime string required	The original date and time of the summary calculation before any adjustments. Must conform to the regular expression ^2[0-9]{3}-[0-9]{2}-[0-9]{2}T[0-9]{2}:[0-9]{2}:[0-9]{2}(\.[0-9]{0,3}|)Z$ For example: 2020-07-11T12:13:48.763Z
bsasId string required	The unique identifier of the summary calculation. Must conform to the regular expression ^[0-9]{8}|[0-9a-f]{8}-[0-9a-f]{4}-[1-5][0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c
summaryStatus string required	The status of the calculated summary. Limited to the following possible values: valid invalid superseded
adjustedSummary boolean required	Indicates if summary includes adjusted values. For example: false
adjustments object required	Object containing the adjustments made.
income object optional	An object containing the adjustments to the income values.
turnover number optional	The adjustment to takings, fees, sales or money earned by your business. Income associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
other number optional	The adjustment to any other business income not included in the turnover. Income associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
expenses object optional	An object containing the adjustments to the expenses values.
costOfGoodsBought number optional	The adjustment to the cost of goods bought for resale or goods used. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
cisPaymentsToSubcontractors number optional	The adjustment to payments to construction industry subcontractors. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
staffCosts number optional	The adjustment to wages, salaries and other staff costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
travelCosts number optional	The adjustment to car, van and travel expenses. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
premisesRunningCosts number optional	The adjustment to rent, rates, power and insurance costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
maintenanceCosts number optional	The adjustment to repairs and renewals of property and equipment. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
adminCosts number optional	The adjustment to phone, fax, stationery and other office costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
advertisingCosts number optional	The adjustment to advertising costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
businessEntertainmentCosts number optional	The adjustment to business entertainment costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
interest number optional	The adjustment to interest on bank and other loans. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
financialCharges number optional	The adjustment to bank, credit card and other financial charges. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
badDebt number optional	The adjustment to irrecoverable debts written off. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
professionalFees number optional	The adjustment to accountancy, legal and other professional fees. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
depreciation number optional	The adjustment to depreciation and loss or profit on sales of assets. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
other number optional	The adjustment to other expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
consolidatedExpenses number optional	The adjustment to the sum of all expenses for the specified period. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
additions object optional	A breakdown of the adjustable additions for the accounting period.
costOfGoodsBoughtDisallowable number optional	The adjustment to cost of goods bought for resale or goods used. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
cisPaymentsToSubcontractorsDisallowable number optional	The adjustment to payments to subcontractors - Construction Industry Scheme (CIS). Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
staffCostsDisallowable number optional	The adjustment to wages, salaries and other staff costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
travelCostsDisallowable number optional	The adjustment to car, van and travel expenses. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
premisesRunningCostsDisallowable number optional	The adjustment to rent, rates, power and insurance costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
maintenanceCostsDisallowable number optional	The adjustment to repairs and renewals of property and equipment. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
adminCostsDisallowable number optional	The adjustment to phone, fax, stationery and other office costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
advertisingCostsDisallowable number optional	The adjustment to advertising costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
businessEntertainmentCostsDisallowable number optional	The adjustment to business entertainment costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
interestDisallowable number optional	The adjustment to interest on bank and other loans. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
financialChargesDisallowable number optional	The adjustment to bank, credit card and other financial charges. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
badDebtDisallowable number optional	The adjustment to irrecoverable debts written off. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
professionalFeesDisallowable number optional	The adjustment to accountancy, legal and other professional fees. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
depreciationDisallowable number optional	The adjustment to depreciation and loss or profit on sales of assets. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
otherDisallowable number optional	The adjustment to any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
links array optional	A list of endpoint links that indicate possible actions related to the current resource.
href string required	The relative URL of the endpoint. For example: /individuals/self-assessment/adjustable-summary/AA123456A
rel string required	A label for the endpoint, which describes how it is related to the current resource. The ‘rel’ will be ‘self’ where the action is retrieval of the same resource. Limited to the following possible values: self retrieve-adjustable-summary
method string required	The HTTP method type for the endpoint. Limited to the following possible values: GET

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 BSAS ID is not valid.	400 (Bad Request)	FORMAT_BSAS_ID
The BSAS ID supplied does not relate to a self-employment business.	403 (Forbidden)	RULE_NOT_SELF_EMPLOYMENT
An adjusted calculation does not exist.	403 (Forbidden)	RULE_NO_ADJUSTMENTS_MADE
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
A calculation with this BSAS ID cannot 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 the scenario where no data was found.
SELF_EMPLOYMENT_ADJUSTED	Simulates a successful response where adjustments are present for a self-employment.
SELF_EMPLOYMENT_CONSOLIDATED	Simulates a successful response where adjustments are present for a consolidated self-employment.
SELF_EMPLOYMENT_UNADJUSTED	Simulates an unsuccessful response where adjustments are not present for a self-employment.
NOT_SELF_EMPLOYMENT	Simulates an unsuccessful response where returned adjustments do not belong to a self-employment.

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/individuals/self-assessment/adjustable-summary/{nino}/self-employment/{bsasId}/adjust

Submit an Adjustment to a Self-Employment Business Summary

POST

This endpoint allows a developer to provide accounting adjustments against a specified Business Source Adjustable Summary (BSAS) using its unique identifier. The BSAS ID used must be for a self-employment business that has not been previously adjusted.

Authorisation

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

Path parameters

Name	Description
nino string required	National Insurance number in the format AA999999A. For example: TC663795B
bsasId string required	The unique identifier of the summary calculation. Must conform to the regular expression: ^[0-9]{8}|[0-9a-f]{8}-[0-9a-f]{4}-[1-5][0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c

Request headers

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 write:self-assessment scope. For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Request

Scenario: Full Expenses

{
  "income": {
    "turnover": 1000.49,
    "other": 1000.49
  },
  "expenses": {
    "costOfGoodsBought": -1000.49,
    "cisPaymentsToSubcontractors": 1000.49,
    "staffCosts": 1000.49,
    "travelCosts": 1000.49,
    "premisesRunningCosts": 1000.49,
    "maintenanceCosts": -1000.49,
    "adminCosts": 1000.49,
    "advertisingCosts": 1000.49,
    "businessEntertainmentCosts": 1000.49,
    "interest": 1000.49,
    "financialCharges": 1000.49,
    "badDebt": 1000.49,
    "professionalFees": 1000.49,
    "depreciation": 1000.49,
    "other": 1000.49
  },
  "additions": {
    "costOfGoodsBoughtDisallowable": 1000.49,
    "cisPaymentsToSubcontractorsDisallowable": 1000.49,
    "staffCostsDisallowable": 1000.49,
    "travelCostsDisallowable": 1000.49,
    "premisesRunningCostsDisallowable": 1000.49,
    "maintenanceCostsDisallowable": 1000.49,
    "adminCostsDisallowable": -1000.49,
    "advertisingCostsDisallowable": -1000.49,
    "businessEntertainmentCostsDisallowable": 1000.49,
    "interestDisallowable": 1000.49,
    "financialChargesDisallowable": 1000.49,
    "badDebtDisallowable": 1000.49,
    "professionalFeesDisallowable": 1000.49,
    "depreciationDisallowable": 1000.49,
    "otherDisallowable": 1000.49
  }
}

Scenario: Consolidated Expenses

{
  "income": {
    "turnover": 1000.49,
    "other": 1000.49
  },
  "expenses": {
    "consolidatedExpenses": -1000.49
  }
}

Name	Description
income object optional	An object containing the adjustments to the income values.
turnover number optional	The adjustment to takings, fees, sales or money earned by your business. Income associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
other number optional	The adjustment to any other business income not included in the turnover. Income associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
expenses object optional	An object containing the adjustments to the expenses values.
costOfGoodsBought number optional	The adjustment to the cost of goods bought for resale or goods used. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
cisPaymentsToSubcontractors number optional	The adjustment to payments to construction industry subcontractors. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
staffCosts number optional	The adjustment to wages, salaries and other staff costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
travelCosts number optional	The adjustment to car, van and travel expenses. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
premisesRunningCosts number optional	The adjustment to rent, rates, power and insurance costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
maintenanceCosts number optional	The adjustment to repairs and renewals of property and equipment. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
adminCosts number optional	The adjustment to phone, fax, stationery and other office costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
advertisingCosts number optional	The adjustment to advertising costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
businessEntertainmentCosts number optional	The adjustment to business entertainment costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
interest number optional	The adjustment to interest on bank and other loans. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
financialCharges number optional	The adjustment to bank, credit card and other financial charges. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
badDebt number optional	The adjustment to irrecoverable debts written off. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
professionalFees number optional	The adjustment to accountancy, legal and other professional fees. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
depreciation number optional	The adjustment to depreciation and loss or profit on sales of assets. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
other number optional	The adjustment to other expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
consolidatedExpenses number optional	The adjustment to the sum of all expenses for the specified period. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
additions object optional	A breakdown of the adjustable additions for the accounting period.
costOfGoodsBoughtDisallowable number optional	The adjustment to cost of goods bought for resale or goods used. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
cisPaymentsToSubcontractorsDisallowable number optional	The adjustment to payments to subcontractors - Construction Industry Scheme (CIS). Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
staffCostsDisallowable number optional	The adjustment to wages, salaries and other staff costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
travelCostsDisallowable number optional	The adjustment to car, van and travel expenses. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
premisesRunningCostsDisallowable number optional	The adjustment to rent, rates, power and insurance costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
maintenanceCostsDisallowable number optional	The adjustment to repairs and renewals of property and equipment. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
adminCostsDisallowable number optional	The adjustment to phone, fax, stationery and other office costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
advertisingCostsDisallowable number optional	The adjustment to advertising costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
businessEntertainmentCostsDisallowable number optional	The adjustment to business entertainment costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
interestDisallowable number optional	The adjustment to interest on bank and other loans. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
financialChargesDisallowable number optional	The adjustment to bank, credit card and other financial charges. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
badDebtDisallowable number optional	The adjustment to irrecoverable debts written off. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
professionalFeesDisallowable number optional	The adjustment to accountancy, legal and other professional fees. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
depreciationDisallowable number optional	The adjustment to depreciation and loss or profit on sales of assets. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
otherDisallowable number optional	The adjustment to any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45

Responses

HTTP status 200 (OK)

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.

{
  "id": "c75f40a6-a3df-4429-a697-471eeec46435",
  "links":[
    {
      "href":"/individuals/self-assessment/adjustable-summary/TC663795B/self-employment/c75f40a6-a3df-4429-a697-471eeec46435/adjust",
      "rel":"self",
      "method":"GET"
    }
  ]
}

Name	Description
id string required	The unique identifier of the summary calculation. Must conform to the regular expression ^[0-9]{8}|[0-9a-f]{8}-[0-9a-f]{4}-[1-5][0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c
links array optional	A list of endpoint links that indicate possible actions related to the current resource.
href string required	The relative URL of the endpoint. For example: /individuals/self-assessment/adjustable-summary/AA123456A
rel string required	A label for the endpoint which describes how it is related to the current resource. The ‘rel’ will be ‘self’ where the action is the retrieval of the same resource. Limited to the following possible values: self retrieve-adjustable-summary
method string required	The HTTP method type for the endpoint. Limited to the following possible values: GET

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 BSAS ID is not valid.	400 (Bad Request)	FORMAT_BSAS_ID
One or more values has been added with the incorrect format.	400 (Bad Request)	FORMAT_ADJUSTMENT_VALUE
An empty or non-matching body was submitted.	400 (Bad Request)	RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED
One or more values has been added that is outside the accepted value range.	400 (Bad Request)	RULE_RANGE_INVALID
Consolidated expenses adjusted with other unexpected fields.	400 (Bad Request)	RULE_BOTH_EXPENSES_SUPPLIED
The BSAS ID supplied does not relate to a self-employment business.	403 (Forbidden)	RULE_NOT_SELF_EMPLOYMENT
The ‘summaryStatus’ of the summary with this BSAS ID is set to 'invalid'.	403 (Forbidden)	RULE_SUMMARY_STATUS_INVALID
A newer BSAS exists for this accounting period.	403 (Forbidden)	RULE_SUMMARY_STATUS_SUPERSEDED
Adjustments previously submitted against the supplied BSAS ID.	403 (Forbidden)	RULE_BSAS_ALREADY_ADJUSTED
Adjustment to turnover exceeds consolidated expenses threshold.	403 (Forbidden)	RULE_OVER_CONSOLIDATED_EXPENSES_THRESHOLD
Adjustment to expenses where Trading Income Allowance claimed.	403 (Forbidden)	RULE_TRADING_INCOME_ALLOWANCE_CLAIMED
One or more adjustments would result in a negative value that is not permitted.	403 (Forbidden)	RULE_RESULTING_VALUE_NOT_PERMITTED
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
A calculation with this BSAS ID cannot 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 are only available in the sandbox environment.

Header Value (Gov-Test-Scenario)	Scenario
N/A - DEFAULT	Simulates a successful response for a self-employment.
NOT_SELF_EMPLOYMENT	Simulates the error response where the BSAS ID is for an incorrect type of business.
SUMMARY_STATUS_INVALID	Simulates the error response where the summary is invalid and cannot be adjusted.
SUMMARY_STATUS_SUPERSEDED	Simulates the error response where the summary is superseded and cannot be adjusted.
BSAS_ALREADY_ADJUSTED	Simulates the error response where the summary has already been adjusted.
SELF_EMPLOYMENT_OVER_CONSOLIDATED_EXPENSES_THRESHOLD	Simulates the error response where the cumulative turnover amount exceeds the consolidated expenses threshold.
RULE_TRADING_INCOME_ALLOWANCE_CLAIMED	Simulates the error response where a claim for trading income allowance was made - cannot also have expenses.
RESULTING_VALUE_NOT_PERMITTED	Simulates the error response that may occur if one or more adjustments submitted would result in a negative value.
NOT_FOUND	Simulates the scenario where no data was found.

Close Section

UK property business

UK property business resources

/individuals/self-assessment/adjustable-summary/{nino}/property/{bsasId}

Retrieve a UK Property Business Source Adjustable Summary (BSAS)

GET

This endpoint allows a developer to request a specific Business Source Adjustable Summary (BSAS) using a unique identifier. By default, when it is available the adjusted summary will be returned. A filter can be set to specify whether the original or the adjusted summary is returned.

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: TC663795B
bsasId string required	The unique identifier of the summary calculation. Must conform to the regular expression: ^[0-9]{8}|[0-9a-f]{8}-[0-9a-f]{4}-[1-5][0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c

Query parameters

Name	Description
adjustedStatus boolean optional	To specify if the original (unadjusted) summary or adjusted summary is returned. If not specified the adjusted summary will be returned where it exists, otherwise the original summary is returned. For example: true

Request headers

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
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

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

See also fraud prevention.

{
  "metadata": {
    "typeOfBusiness": "uk-property-non-fhl",
    "businessId": "XAIS123456789012",
    "accountingPeriod": {
      "startDate": "2019-04-06",
      "endDate": "2020-04-05"
    },
    "taxYear": "2019-20",
    "requestedDateTime": "2020-10-14T11:33:27Z",
    "bsasId": "717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
    "summaryStatus": "valid",
    "adjustedSummary": true
  },
  "bsas": {
    "total": {
      "income": 100.49,
      "expenses": 100.49,
      "additions": 100.49,
      "deductions": 100.49
    },
    "profit": {
      "net": 100.49,
      "taxable": 149
    },
    "loss": {
      "net": 100.49,
      "adjustedIncomeTax": 149
    },
    "incomeBreakdown": {
      "rentIncome": 100.49,
      "premiumsOfLeaseGrant": 100.49,
      "reversePremiums": 100.49,
      "otherPropertyIncome":100.49,
      "rarRentReceived":100.49
    },
    "expensesBreakdown": {
      "premisesRunningCosts": 100.49,
      "repairsAndMaintenance": 100.49,
      "financialCosts": 100.49,
      "professionalFees": 100.49,
      "travelCosts": 100.49,
      "costOfServices": 100.49,
      "residentialFinancialCost": 100.49,
      "broughtFwdResidentialFinancialCost": 100.49,
      "other": 100.49
    }
  },
  "links": [
    {
      "href":"/individuals/self-assessment/adjustable-summary/property/c75f40a6-a3df-4429-a697-471eeec46435",
      "rel":"self",
      "method":"GET"
    },
    {
      "href":"/individuals/self-assessment/adjustable-summary/property/c75f40a6-a3df-4429-a697-471eeec46435/adjust",
      "rel":"submit-accounting-adjustments",
      "method":"POST"
    }
  ]
}

Name	Description
metadata object required	Object containing the identifying data for the business and associated information for the BSAS with this ID.
typeOfBusiness string required	The type of business the summary calculation is for. Limited to the following possible values: uk-property-fhl uk-property-non-fhl
businessId string required	The unique identifier for the business. Must conform to the regular expression ^X[a-zA-Z0-9]{1}IS[0-9]{12}$ For example: XAIS123456789012
accountingPeriod object required	An object containing the accounting period start and end dates.
startDate string required	The date the accounting period started. For example: 2019-04-06
endDate string required	The date the accounting period ended. For example: 2020-04-05
taxYear string required	The tax year into which this accounting period falls. For example: 2019-20
requestedDateTime string required	The original date and time of the summary calculation before any adjustments. Must conform to the regular expression ^2[0-9]{3}-[0-9]{2}-[0-9]{2}T[0-9]{2}:[0-9]{2}:[0-9]{2}(\.[0-9]{0,3}|)Z$ For example: 2020-07-11T12:13:48.763Z
bsasId string required	The unique identifier of the summary calculation. Must conform to the regular expression ^[0-9]{8}|[0-9a-f]{8}-[0-9a-f]{4}-[1-5][0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c
summaryStatus string required	The status of the calculated summary. Limited to the following possible values: valid invalid superseded
adjustedSummary boolean required	Indicates if summary includes adjusted values. For example: false
bsas object optional	Object holding the BSAS for either a UK property non-Furnished Holiday Let (non-FHL) or for a UK Property Furnished Holiday Let (FHL) business income source.
total object optional	Object of total values.
income number optional	The total income for the income source. The value must be between 0 and 99999999999.99. For example: 1000.45
expenses number optional	The total expenses for the income source. The value must be between -99999999999.99 and 99999999999.99. For example: 1000.45
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: 1000.45
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: 1000.45
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: 1000.45
taxable number optional	The taxable net profit of the income source. The value must be between 0 and 99999999999. No decimals. For example: 1045
loss object optional	An object of loss values.
net number optional	The net loss of income source. The value must be between 0 and 99999999999.99. For example: 1000.45
adjustedIncomeTax number optional	The adjusted income tax loss. The value must be between 0 and 99999999999. No decimals. For example: 1045
incomeBreakdown object optional	Total income broken down by type for the accounting period.
rentIncome number optional	The total amount of property rental income. The value must be between 0 and 99999999999.99. For example: 1000.45
premiumsOfLeaseGrant number optional	Premiums received for the grant of a lease and other lump sums to possess a property. The value must be between 0 and 99999999999.99. For example: 1000.45
reversePremiums number optional	Reverse premiums and inducements. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between 0 and 99999999999.99. For example: 1000.45
otherPropertyIncome number optional	Other income from property, such as rent charges and ground rents, income from letting others tip waste on your land, and income for the use of a caravan or houseboat at a fixed location. The value must be between 0 and 99999999999.99. For example: 1000.45
rarRentReceived number optional	Rental income received under the Rent a Room scheme for the period. The value must be between 0 and 99999999999.99. For example: 1000.45
expensesBreakdown object optional	Total expenses broken down by type for the accounting period.
premisesRunningCosts number optional	Rent, rates, insurance, ground rents etc. The value must be between 0 and 99999999999.99. For example: 1000.45
repairsAndMaintenance number optional	Property repairs and maintenance. The value must be between 0 and 99999999999.99. For example: 1000.45
financialCosts number optional	Loan interest and other financial costs. The value must be between 0 and 99999999999.99. For example: 1000.45
professionalFees number optional	Legal, management and other professional fees. The value must be between 0 and 99999999999.99. For example: 1000.45
travelCosts number optional	Car, van and travel costs incurred in running a property business. The value must be between 0 and 99999999999.99. For example: 1000.45
costOfServices number optional	Cost of services provided, including wages. The value must be between 0 and 99999999999.99. For example: 1000.45
residentialFinancialCost number optional	Captures residential financial cost that can be deductible from rental income (tax relief). The value must be between 0 and 99999999999.99. For example: 1000.45
broughtFwdResidentialFinancialCost number optional	Amount of relief brought forward for restricted residential financial costs. The value must be between 0 and 99999999999.99. For example: 1000.45
other number optional	Other allowable property expenses. The value must be between 0 and 99999999999.99. For example: 1000.45
consolidatedExpenses number optional	Sum of all expenses for the specified period. The value must be between 0 and 99999999999.99. For example: 1000.45
links array optional	A list of endpoint links that indicate possible actions related to the current resource.
href string required	The relative URL of the endpoint. For example: /sample-context/AA123456A
rel string required	A label for the endpoint which describes how it is related to the current resource. The ‘rel’ will be ‘self’ where the action is retrieval of the same resource. Limited to the following possible values: self submit-accounting-adjustments
method string required	The HTTP method type for the endpoint. Limited to the following possible values: GET POST

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 BSAS ID is not valid.	400 (Bad Request)	FORMAT_BSAS_ID
The format of the supplied adjusted status field is not valid.	400 (Bad Request)	FORMAT_ADJUSTED_STATUS
The BSAS ID supplied does not relate to a UK property business.	403 (Forbidden)	RULE_NOT_UK_PROPERTY
An adjusted calculation does not exist.	403 (Forbidden)	RULE_NO_ADJUSTMENTS_MADE
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
A calculation with this BSAS ID cannot 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 the scenario where no data was found.
UK_PROPERTY_FHL_ADJUSTED	Simulates a response containing an adjusted FHL summary.
UK_PROPERTY_FHL_UNADJUSTED	Simulates a response containing an unadjusted FHL summary.
UK_PROPERTY_FHL_CONSOLIDATED	Simulates a response containing an adjusted FHL summary with consolidated expenses.
UK_PROPERTY_NON_FHL_ADJUSTED	Simulates a response containing an adjusted non-FHL summary.
UK_PROPERTY_NON_FHL_UNADJUSTED	Simulates a response containing an unadjusted non-FHL summary.
UK_PROPERTY_NON_FHL_CONSOLIDATED	Simulates a response containing an adjusted non-FHL summary with consolidated expenses.
NOT_UK_PROPERTY	Simulates an unsuccessful response where a non-property BSAS ID was requested.

Close Section

/individuals/self-assessment/adjustable-summary/{nino}/property/{bsasId}/adjust

Retrieve a UK Property Business' Summary Adjustments

GET

This endpoint allows a developer to request the adjustments made to a specific UK property Business Source Adjustable Summary (BSAS) by using its identifier. The BSAS ID used must be for a UK property business that has been previously adjusted.

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: TC663795B
bsasId string required	The unique identifier of the summary calculation. Must conform to the regular expression: ^[0-9]{8}|[0-9a-f]{8}-[0-9a-f]{4}-[1-5][0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c

Request headers

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
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

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 UK Property Business' Summary Adjustments - non-FHL example

{
  "metadata": {
    "typeOfBusiness": "uk-property-non-fhl",
    "businessId": "XAIS00000000210",
    "accountingPeriod": {
      "startDate": "2020-10-11",
      "endDate": "2021-10-10"
    },
    "taxYear": "2020-21",
    "requestedDateTime": "2020-10-14T11:33:27Z",
    "bsasId": "717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
    "summaryStatus": "superseded",
    "adjustedSummary": true
  },
  "adjustments": {
    "incomes": {
      "rentIncome": 100.49,
      "premiumsOfLeaseGrant": 100.49,
      "reversePremiums": 100.49,
      "otherPropertyIncome": 100.49
    },
    "expenses": {
      "premisesRunningCosts": 100.49,
      "repairsAndMaintenance": 100.49,
      "financialCosts": 100.49,
      "professionalFees": 100.49,
      "travelCosts": 100.49,
      "costOfServices": 100.49,
      "residentialFinancialCost": 100.49,
      "other": 100.49
    }
  },
  "links":[
    {
      "href": "/individuals/self-assessment/adjustable-summary/TC663795B/property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4/adjust",
      "rel": "self",
      "method": "GET"
    },
    {
      "href": "/individuals/self-assessment/adjustable-summary/TC663795B/property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
      "rel": "retrieve-adjustable-summary",
      "method": "GET"
    }
  ]
}

Name	Description
metadata object optional	Object containing the identifying data for the business and associated information for the BSAS with this ID.
typeOfBusiness string required	The type of business the summary calculation is for. Limited to the following possible values: uk-property-fhl uk-property-non-fhl
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
accountingPeriod object required	An object containing the accounting period start and end dates.
startDate string required	The date the accounting period started. For example: 2019-04-06
endDate string required	The date the accounting period ended. For example: 2020-04-05
taxYear string required	The tax year into which this accounting period falls. For example: 2019-20
requestedDateTime string required	The original date and time of the summary calculation before any adjustments. Must conform to the regular expression ^2[0-9]{3}-[0-9]{2}-[0-9]{2}T[0-9]{2}:[0-9]{2}:[0-9]{2}(\.[0-9]{0,3}|)Z$ For example: 2020-07-11T12:13:48.763Z
bsasId string required	The unique identifier of the summary calculation. Must conform to the regular expression ^[0-9]{8}|[0-9a-f]{8}-[0-9a-f]{4}-[1-5][0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c
summaryStatus string required	The status of the calculated summary. Limited to the following possible values: valid invalid superseded
adjustedSummary boolean required	Indicates if summary includes adjusted values. For example: false
adjustments object optional	Object containing the adjustments made to this calculation.
incomes object optional	An object containing the adjustments to the income values.
rentIncome number optional	The adjustment made to the total property rental income. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
premiumsOfLeaseGrant number optional	The adjustment to premiums received for the grant of a lease and other lump sums to possess a property. The value must be between 0 and 99999999999.99. For example: 1000.45
reversePremiums number optional	The adjustment to reverse premiums and inducements. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between 0 and 99999999999.99. For example: 1000.45
otherPropertyIncome number optional	The adjustment to other income from property such as income from rent charges and ground rents, letting others tip waste on your land or income for the use of a caravan or houseboat at a fixed location. The value must be between 0 and 99999999999.99. For example: 1000.45
expenses object optional	An object containing the adjustments to the expenses values.
premisesRunningCosts number optional	The adjustment made to rent, rates, insurance, ground rents and others. The value must be between 0 and 99999999999.99. For example: 1000.45
repairsAndMaintenance number optional	The adjustment made to property repairs and maintenance. The value must be between 0 and 99999999999.99. For example: 1000.45
financialCosts number optional	The adjustment made to loan interest and other financial costs. The value must be between 0 and 99999999999.99. For example: 1000.45
professionalFees number optional	The adjustment made to professional fees such as legal and management. The value must be between 0 and 99999999999.99. For example: 1000.45
travelCosts number optional	The adjustment made to car, van and travel costs incurred when running a property business. This value must be between 0 and 99999999999.99. For example: 1000.45
costOfServices number optional	The adjustment made to the cost of services provided, including wages. The value must be between 0 and 99999999999.99. For example: 1000.45
residentialFinancialCost number optional	The adjustment made to the residential financial cost that can be deductible from rental income (tax relief). The value must be between 0 and 99999999999.99. For example: 1000.45
other number optional	The adjustment made to other allowable property expenses. The value must be between 0 and 99999999999.99. For example: 1000.45
consolidatedExpenses number optional	Sum of all expenses for the specified period. The value must be between 0 and 99999999999.99. For example: 1000.45
links array optional	A list of endpoint links that indicate possible actions related to the current resource.
href string required	The relative URL of the endpoint. For example: /individuals/self-assessment/adjustable-summary/AA123456A
rel string required	A label for the endpoint, which describes how it is related to the current resource. The ‘rel’ will be ‘self’ where the action is retrieval of the same resource. Limited to the following possible values: self retrieve-adjustable-summary
method string required	The HTTP method type for the endpoint. Limited to the following possible values: GET

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 BSAS ID is not valid.	400 (Bad Request)	FORMAT_BSAS_ID
The BSAS ID supplied does not relate to a UK property business.	403 (Forbidden)	RULE_NOT_UK_PROPERTY
An adjusted calculation does not exist.	403 (Forbidden)	RULE_NO_ADJUSTMENTS_MADE
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
A calculation with this BSAS ID cannot 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 the scenario where no data was found.
UK_PROPERTY_FHL_ADJUSTED	Simulates a response containing an adjusted FHL summary.
UK_PROPERTY_FHL_UNADJUSTED	Simulates a response containing an unadjusted FHL summary.
UK_PROPERTY_FHL_CONSOLIDATED	Simulates a response containing an adjusted FHL summary with consolidated expenses.
UK_PROPERTY_NON_FHL_ADJUSTED	Simulates a response containing an adjusted non-FHL summary.
UK_PROPERTY_NON_FHL_UNADJUSTED	Simulates a response containing an unadjusted non-FHL summary.
UK_PROPERTY_NON_FHL_CONSOLIDATED	Simulates a response containing an adjusted non-FHL summary with consolidated expenses.
NOT_UK_PROPERTY	Simulates an unsuccessful response where a non-property BSAS ID was requested.

Close Section

/individuals/self-assessment/adjustable-summary/{nino}/property/{bsasId}/adjust

Submit an Adjustment to a UK Property Business Summary

POST

This endpoint allows a developer to provide accounting adjustments against a specified Business Source Adjustable Summary (BSAS) quoting its unique identifier. The BSAS ID quoted must be for a UK property business which has not been previously adjusted. Only data for one property business (either FHL or non-FHL) should be included in any submission.

Authorisation

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

Path parameters

Name	Description
nino string required	National Insurance number in the format AA999999A. For example: TC663795B
bsasId string required	The unique identifier of the summary calculation. Must conform to the regular expression: ^[0-9]{8}|[0-9a-f]{8}-[0-9a-f]{4}-[1-5][0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c

Request headers

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 write:self-assessment scope. For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Request

Scenario: Non-FHL Property with Full Expenses

{
  "nonFurnishedHolidayLet": {
    "income": {
      "rentIncome": 1000.49,
      "premiumsOfLeaseGrant": 1000.49,
      "reversePremiums": 1000.49,
      "otherPropertyIncome": 1000.49
    },
    "expenses": {
      "premisesRunningCosts": -1000.49,
      "repairsAndMaintenance": 1000.49,
      "financialCosts": 1000.49,
      "professionalFees": 1000.49,
      "travelCosts": 1000.49,
      "costOfServices": -1000.49,
      "residentialFinancialCost": 1000.49,
      "other": 1000.49
    }
  }
}

Scenario: Non-FHL Property with Consolidated Expenses

{
  "nonFurnishedHolidayLet": {
    "income": {
      "rentIncome": 1000.49,
      "premiumsOfLeaseGrant": 1000.49,
      "reversePremiums": 1000.49,
      "otherPropertyIncome": 1000.49
    },
    "expenses": {
      "consolidatedExpenses": 1000.49,
      "residentialFinancialCost": 1000.49
    }
  }
}

Scenario: FHL Property with Full Expenses

{
  "furnishedHolidayLet": {
    "income": {
      "rentIncome": 1000.49
    },
    "expenses": {
      "premisesRunningCosts": -1000.49,
      "repairsAndMaintenance": 1000.49,
      "financialCosts": 1000.49,
      "professionalFees": 1000.49,
      "travelCosts": 1000.49,
      "costOfServices": -1000.49,
      "other": 1000.49
    }
  }
}

Scenario: FHL Property with Consolidated Expenses

{
  "furnishedHolidayLet": {
    "income": {
      "rentIncome": 1000.49
    },
    "expenses": {
      "consolidatedExpenses": -1000.49
    }
  }
}

Name	Description
nonFurnishedHolidayLet object optional	Object holding non-FHL adjustments.
income object optional	An object containing the adjustments to the income values.
rentIncome number optional	The adjustment to total property rental income. The total amount of property rental income. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
premiumsOfLeaseGrant number optional	The adjustment to premiums received for the grant of a lease and other lump sums to possess a property. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
reversePremiums number optional	The adjustment to reverse premiums and inducements. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
otherPropertyIncome number optional	The adjustment to other income from property, such as rent charges and ground rents, income from letting others tip waste on your land, and income for the use of a caravan or houseboat at a fixed location. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
expenses object optional	An object containing the adjustments to the expenses values.
premisesRunningCosts number optional	The adjustment to rent, rates, insurance, ground rents etc. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
repairsAndMaintenance number optional	The adjustment to property repairs and maintenance. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
financialCosts number optional	The adjustment to loan interest and other financial costs. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
professionalFees number optional	The adjustment to legal, management and other professional fees. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
travelCosts number optional	The adjustment to car, van and travel costs incurred in running a property business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
costOfServices number optional	The adjustment to cost of services provided, including wages. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
residentialFinancialCost number optional	The adjustment to the residential financial cost that can be deductible from rental income (tax relief). The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
other number optional	The adjustment to other allowable property expenses. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
consolidatedExpenses number optional	The adjustment to the sum of all expenses for the specified period. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
furnishedHolidayLet object optional	Object holding non-FHL adjustments.
income object optional	An object containing the adjustments to the income values.
rentIncome number optional	The adjustment to total property rental income. The total amount of property rental Income. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
expenses object optional	Total expenses broken down by type for the accounting period.
premisesRunningCosts number optional	The adjustment to rent, rates, insurance, ground rents and others. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
repairsAndMaintenance number optional	The adjustment to property repairs and maintenance. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
financialCosts number optional	The adjustment to loan interest and other financial costs. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
professionalFees number optional	The adjustment to legal, management and other professional fees. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
travelCosts number optional	The adjustment to car, van and travel costs incurred in running a property business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
costOfServices number optional	The adjustment to cost of services provided, including wages. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
other number optional	The adjustment to other allowable property expenses. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
consolidatedExpenses number optional	The adjustment to the sum of all expenses for the specified period. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45

Responses

HTTP status 200 (OK)

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.

{
  "id": "c75f40a6-a3df-4429-a697-471eeec46435",
  "links":[
    {
      "href":"/individuals/self-assessment/adjustable-summary/TC663795B/property/c75f40a6-a3df-4429-a697-471eeec46435/adjust",
      "rel":"self",
      "method":"GET"
    },
    {
      "href":"/individuals/self-assessment/adjustable-summary/TC663795B/property/c75f40a6-a3df-4429-a697-471eeec46435?adjustedStatus=true",
      "rel":"retrieve-adjustable-summary",
      "method":"GET"
    }
  ]
}

Name	Description
id string required	The unique identifier of the summary calculation. Must conform to the regular expression ^[0-9]{8}|[0-9a-f]{8}-[0-9a-f]{4}-[1-5][0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c
links array optional	A list of endpoint links that indicate possible actions related to the current resource.
href string required	The relative URL of the endpoint. For example: /individuals/self-assessment/adjustable-summary/AA123456A
rel string required	A label for the endpoint which describes how it is related to the current resource. The ‘rel’ will be ‘self’ where the action is the retrieval of the same resource. Limited to the following possible values: self retrieve-adjustable-summary
method string required	The HTTP method type for the endpoint. Limited to the following possible values: GET

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 BSAS ID is not valid.	400 (Bad Request)	FORMAT_BSAS_ID
One or more values has been added with the incorrect format.	400 (Bad Request)	FORMAT_ADJUSTMENT_VALUE
An empty or non-matching body was submitted.	400 (Bad Request)	RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED
One or more values has been added that is outside the accepted value range.	400 (Bad Request)	RULE_RANGE_INVALID
Consolidated expenses adjusted with other unexpected fields.	400 (Bad Request)	RULE_BOTH_EXPENSES_SUPPLIED
The BSAS ID relates to a different type of business.	403 (Forbidden)	RULE_TYPE_OF_BUSINESS_INCORRECT
The ‘summaryStatus’ of the summary with this BSAS ID is set to 'invalid'.	403 (Forbidden)	RULE_SUMMARY_STATUS_INVALID
A newer BSAS exists for this accounting period.	403 (Forbidden)	RULE_SUMMARY_STATUS_SUPERSEDED
Adjustments previously submitted against the supplied BSAS ID.	403 (Forbidden)	RULE_BSAS_ALREADY_ADJUSTED
Adjustment to turnover exceeds consolidated expenses threshold.	403 (Forbidden)	RULE_OVER_CONSOLIDATED_EXPENSES_THRESHOLD
Adjustment to expenses where Property Income Allowance claimed.	403 (Forbidden)	RULE_PROPERTY_INCOME_ALLOWANCE_CLAIMED
The BSAS ID used in the adjustment was for a self-employment business type, and an adjustment has been made.	403 (Forbidden)	RULE_SELF_EMPLOYMENT_ADJUSTED
One or more adjustments would result in a negative value that is not permitted.	403 (Forbidden)	RULE_RESULTING_VALUE_NOT_PERMITTED
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
A calculation with this BSAS ID cannot 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 for submitting a UK Property.
SUMMARY_STATUS_INVALID	Simulates the error response where the summary is invalid and cannot be adjusted.
SUMMARY_STATUS_SUPERSEDED	Simulates the error response where the summary is superseded and cannot be adjusted.
BSAS_ALREADY_ADJUSTED	Simulates the error response where the summary has already been adjusted.
PROPERTY_OVER_CONSOLIDATED_EXPENSES_THRESHOLD	Simulates the error response where the cumulative turnover exceeds the threshold for consolidated expenses.
PROPERTY_INCOME_ALLOWANCE_CLAIMED	Simulates the error response where property income allowance has been claimed and therefore no further expenses can be claimed.
PROPERTY_TYPE_OF_BUSINESS_INCORRECT	Simulates the error response where either the fields submitted or the BSAS ID are incorrect for the type of business.
RESULTING_VALUE_NOT_PERMITTED	Simulates the error response that may occur if one of more adjustments submitted would result in a negative value.
NOT_FOUND	Simulates the scenario where no data was found.

Close Section

Foreign property business

Foreign property business resources

/individuals/self-assessment/adjustable-summary/{nino}/foreign-property/{bsasId}

Retrieve a Foreign Property Business Source Adjustable Summary (BSAS)

GET

This endpoint allows the developer to request a specific Business Source Adjustable Summary using a unique identifier. By default, when it is available the adjusted summary will be returned. A filter can be set to specify whether the original or the adjusted is to be returned. A National Insurance number and BSAS ID are required. The BSAS ID quoted must be for a Foreign Property Business.

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: TC663795B
bsasId string required	The unique identifier of the summary calculation. Must conform to the regular expression: ^[0-9]{8}|[0-9a-f]{8}-[0-9a-f]{4}-[1-5][0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c

Query parameters

Name	Description
adjustedStatus boolean optional	To specify if the original (unadjusted) summary or adjusted summary is returned. If not specified the adjusted summary will be returned where it exists, otherwise the original summary is returned. For example: true

Request headers

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
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

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

See also fraud prevention.

Foreign Property

{
  "metadata": {
    "typeOfBusiness": "foreign-property",
    "accountingPeriod": {
      "startDate": "2021-04-06",
      "endDate": "2022-04-06"
    },
    "taxYear": "2021-22",
    "requestedDateTime": "2022-10-14T11:33:27Z",
    "bsasId": "f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c",
    "summaryStatus": "valid",
    "adjustedSummary": true
  },
  "bsas": {
    "total": {
      "income": 123.12,
      "expenses": 123.12,
      "additions": 123.12,
      "deductions": 123.12
    },
    "profit": {
      "net": 123.12,
      "taxable": 123
    },
    "loss": {
      "net": 123.12,
      "adjustedIncomeTax": 123
    },
    "incomeBreakdown": {
      "rentIncome": 123.12,
      "premiumsOfLeaseGrant": 123.12,
      "otherPropertyIncome": 123.12
    },
    "expensesBreakdown": {
      "premisesRunningCosts": 123.12,
      "repairsAndMaintenance": 123.12,
      "financialCosts": 123.12,
      "professionalFees": 123.12,
      "travelCosts": 123.12,
      "costOfServices": 123.12,
      "residentialFinancialCost": 123.12,
      "broughtFwdResidentialFinancialCost": 123.12,
      "other": 123.12
    },
    "countryLevelDetail":[
      {
        "countryCode": "CYM",
        "total": {
          "income": 123.12,
          "expenses": 123.12,
          "additions": 123.12,
          "deductions": 123.12
        },
        "incomeBreakdown": {
          "rentIncome": 123.12,
          "premiumsOfLeaseGrant": 123.12,
          "otherPropertyIncome": 123.12,
          "foreignTaxTakenOff": 123.12,
          "specialWithholdingTaxOrUKTaxPaid": 123.12
        },
        "expensesBreakdown": {
          "premisesRunningCosts": 123.12,
          "repairsAndMaintenance": 123.12,
          "financialCosts": 123.12,
          "professionalFees": 123.12,
          "travelCosts": 123.12,
          "costOfServices": 123.12,
          "residentialFinancialCost": 123.12,
          "broughtFwdResidentialFinancialCost": 123.12,
          "other": 123.12
        }
      }
    ]
  },
  "links": [
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA999999A/foreign-property/f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c",
      "rel":"self",
      "method":"GET"
    },
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA999999A/foreign-property/f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c/adjust",
      "rel":"submit-summary-adjustments",
      "method":"POST"
    }
  ]
}

Foreign Property FHL EEA

{
  "metadata": {
    "typeOfBusiness": "foreign-property-fhl-eea",
    "accountingPeriod": {
      "startDate": "2021-04-06",
      "endDate": "2022-04-06"
    },
    "taxYear": "2021-22",
    "requestedDateTime": "2022-10-14T11:33:27Z",
    "bsasId": "f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c",
    "summaryStatus": "valid",
    "adjustedSummary": true
  },
  "bsas": {
    "total": {
      "income": 123.12,
      "expenses": 123.12,
      "additions": 123.12,
      "deductions": 123.12
    },
    "profit": {
      "net": 123.12,
      "taxable": 123
    },
    "loss": {
      "net": 123.12,
      "adjustedIncomeTax": 123
    },
    "incomeBreakdown": {
      "rentIncome": 123.12
    },
    "expensesBreakdown": {
      "premisesRunningCosts": 123.12,
      "repairsAndMaintenance": 123.12,
      "financialCosts": 123.12,
      "professionalFees": 123.12,
      "travelCosts": 123.12,
      "costOfServices": 123.12,
      "other": 123.12
    }
  },
  "links": [
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA999999A/foreign-property/f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c",
      "rel":"self",
      "method":"GET"
    },
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA999999A/foreign-property/f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c/adjust",
      "rel":"submit-summary-adjustments",
      "method":"POST"
    }
  ]
}

Foreign Property with consolidated expenses

{
  "metadata": {
    "typeOfBusiness": "foreign-property",
    "accountingPeriod": {
      "startDate": "2021-04-06",
      "endDate": "2022-04-06"
    },
    "taxYear": "2021-22",
    "requestedDateTime": "2022-10-14T11:33:27Z",
    "bsasId": "f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c",
    "summaryStatus": "valid",
    "adjustedSummary": true
  },
  "bsas": {
    "total": {
      "income": 123.12,
      "expenses": 123.12,
      "additions": 123.12,
      "deductions": 123.12
    },
    "profit": {
      "net": 123.12,
      "taxable": 123
    },
    "loss": {
      "net": 123.12,
      "adjustedIncomeTax": 123
    },
    "incomeBreakdown": {
      "rentIncome": 123.12,
      "premiumsOfLeaseGrant": 123.12,
      "otherPropertyIncome": 123.12
    },
    "expensesBreakdown": {
      "consolidatedExpenses": 123.12
    },
    "countryLevelDetail":[
      {
        "countryCode": "CYM",
        "total": {
          "income": 123.12,
          "expenses": 123.12,
          "additions": 123.12,
          "deductions": 123.12
        },
        "incomeBreakdown": {
          "rentIncome": 123.12,
          "premiumsOfLeaseGrant": 123.12,
          "otherPropertyIncome": 123.12,
          "foreignTaxTakenOff": 123.12,
          "specialWithholdingTaxOrUKTaxPaid": 123.12
        },
        "expensesBreakdown": {
          "consolidatedExpenses": 123.12
        }
      }
    ]
  },
  "links": [
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA999999A/foreign-property/f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c",
      "rel":"self",
      "method":"GET"
    },
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA999999A/foreign-property/f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c/adjust",
      "rel":"submit-summary-adjustments",
      "method":"POST"
    }
  ]
}

Name	Description
metadata object required	Object containing the identifying data for the business and associated information for the BSAS with this ID.
typeOfBusiness string required	The type of business the summary calculation is for. Limited to the following possible values: foreign-property-fhl-eea foreign-property
businessId string optional	The unique identifier for the business. Must conform to the regular expression ^X[A-Z0-9]{1}IS[0-9]{11}$ For example: XAIS123456789012
accountingPeriod object required	An object containing the accounting period start and end dates.
startDate string required	The date the accounting period started. For example: 2019-04-06
endDate string required	The date the accounting period ended. For example: 2020-04-05
taxYear string required	The tax year into which this accounting period falls. For example: 2019-20
requestedDateTime string required	The original date and time of the summary calculation before any adjustments. Must conform to the regular expression ^2[0-9]{3}-[0-9]{2}-[0-9]{2}T[0-9]{2}:[0-9]{2}:[0-9]{2}(\.[0-9]{0,3}|)Z$ For example: 2020-07-11T12:13:48.763Z
bsasId string required	The unique identifier of the summary calculation. Must conform to the regular expression ^[0-9]{8}|[0-9a-f]{8}-[0-9a-f]{4}-[1-5][0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c
summaryStatus string required	The status of the calculated summary. Limited to the following possible values: valid invalid superseded
adjustedSummary boolean required	Indicates if summary includes adjusted values. For example: false
bsas object optional	Object holding the BSAS for either Foreign Property Furnished Holiday Let in the EEA business income source or for any other type Foreign Property.
total object required	Object of total values.
income number optional	The total income for the income source. The value must be between 0 and 99999999999.99. For example: 123.12
expenses number optional	The total expenses for the income source. The value must be between 0 and 99999999999.99. For example: 123.12
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: 123.12
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: 123.12
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: 123.12
taxable number optional	The taxable net profit of the income source. The value must be between 0 and 99999999999. For example: 123.
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: 123.12
adjustedIncomeTax number optional	The adjusted income tax loss. The value must be between 0 and 99999999999. For example: 123
incomeBreakdown object optional	Total income broken down by type for the tax year to date
rentIncome number optional	The total amount of property rental Income. The value must be between 0 and 99999999999.99. For example: 123.12
premiumsOfLeaseGrant number optional	Premiums received for the grant of a lease and other lump sums to possess a property. The value must be between 0 and 99999999999.99. For example: 123.12
otherPropertyIncome number optional	Other income from property, such as rent charges and ground rents, income from letting others tip waste on your land, and income for the use of a caravan or houseboat at a fixed location. The value must be between 0 and 99999999999.99. For example: 123.12
expensesBreakdown object optional	Total expenses broken down by type for the tax year to date.
premisesRunningCosts number optional	Rent, rates, insurance, ground rents etc. The value must be between 0 and 99999999999.99. For example: 123.12
repairsAndMaintenance number optional	Property repairs and maintenance. The value must be between 0 and 99999999999.99. For example: 123.12
financialCosts number optional	Loan interest and other financial costs. The value must be between 0 and 99999999999.99. For example: 123.12
professionalFees number optional	Legal, management and other professional fees. The value must be between 0 and 99999999999.99. For example: 123.12
travelCosts number optional	Car, van and travel costs incurred in running a property business. The value must be between 0 and 99999999999.99. For example: 123.12
costOfServices number optional	Cost of services provided, including wages. The value must be between 0 and 99999999999.99. For example: 123.12
residentialFinancialCost number optional	Captures residential financial cost that can be deductible from rental income (tax relief). The value must be between 0 and 99999999999.99. For example: 123.12
broughtFwdResidentialFinancialCost number optional	Amount of relief brought forward for restricted residential financial costs. The value must be between 0 and 99999999999.99. For example: 123.12
other number optional	Other allowable property expenses. The value must be between 0 and 99999999999.99. For example: 123.12
consolidatedExpenses number optional	Sum of all expenses for the specified period. The value must be between 0 and 99999999999.99. For example: 123.12
countryLevelDetail array optional	Object holding foreign property adjustments.
countryCode string required	A three-letter code that represents a country name. This must be an ISO 3166-1 Alpha-3 value. For example: FRA
total object required	Object of total values
income number optional	The total income for the income source. The value must be between 0 and 99999999999.99. For example: 123.12
expenses number optional	The total expenses for the income source. The value must be between 0 and 99999999999.99. For example: 123.12
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: 123.12
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: 123.12
incomeBreakdown object optional	Total income broken down by type for the tax year to date.
rentIncome number optional	The total amount of property rental Income. The value must be between 0 and 99999999999.99. For example: 123.12
premiumsOfLeaseGrant number optional	Premiums received for the grant of a lease and other lump sums to possess a property. The value must be between 0 and 99999999999.99. For example: 123.12
otherPropertyIncome number optional	Other income from property, such as rent charges and ground rents, income from letting others tip waste on your land, and income for the use of a caravan or houseboat at a fixed location. The value must be between 0 and 99999999999.99. For example: 123.12
expensesBreakdown object optional	Total expenses broken down by type for the tax year to date.
premisesRunningCosts number optional	Rent, rates, insurance, ground rents etc. The value must be between 0 and 99999999999.99. For example: 123.12
repairsAndMaintenance number optional	Property repairs and maintenance. The value must be between 0 and 99999999999.99. For example: 123.12
financialCosts number optional	Loan interest and other financial costs. The value must be between 0 and 99999999999.99. For example: 123.12
professionalFees number optional	Legal, management and other professional fees. The value must be between 0 and 99999999999.99. For example: 123.12
travelCosts number optional	Car, van and travel costs incurred in running a property business. The value must be between 0 and 99999999999.99. For example: 123.12
costOfServices number optional	Cost of services provided, including wages. The value must be between 0 and 99999999999.99. For example: 123.12
residentialFinancialCost number optional	Captures residential financial cost that can be deductible from rental income (tax relief). The value must be between 0 and 99999999999.99. For example: 123.12
broughtFwdResidentialFinancialCost number optional	Amount of relief brought forward for restricted residential financial costs. The value must be between 0 and 99999999999.99. For example: 123.12
other number optional	Other allowable property expenses. The value must be between 0 and 99999999999.99. For example: 123.12
consolidatedExpenses number optional	Sum of all expenses for the specified period. The value must be between 0 and 99999999999.99. For example: 123.12
links array optional	A list of endpoint links that indicate possible actions related to the current resource.
href string required	The relative URL of the endpoint. For example: /individuals/self-assessment/adjustable-summary/AA999999A/foreign-property/f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c/adjust
rel string required	A label for the endpoint, which describes how it is related to the current resource. The ‘rel’ will be ‘self’ where the action is retrieval of the same resource. Limited to the following possible values: self submit-summary-adjustments
method string required	The HTTP method type for the endpoint. Limited to the following possible values: POST GET

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 BSAS ID is not valid.	400 (Bad Request)	FORMAT_BSAS_ID
The format of the supplied adjusted status field is not valid.	400 (Bad Request)	FORMAT_ADJUSTED_STATUS
The BSAS ID supplied does not relate to a foreign property business.	403 (Forbidden)	RULE_NOT_FOREIGN_PROPERTY
An adjusted calculation does not exist.	403 (Forbidden)	RULE_NO_ADJUSTMENTS_MADE
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
A calculation with this BSAS ID cannot 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 the scenario where no data was found.
FOREIGN_PROPERTY_FHL_EEA_ADJUSTED	Simulates a response containing an adjusted FHL summary.
FOREIGN_PROPERTY_FHL_EEA_UNADJUSTED	Simulates a response containing an unadjusted FHL summary.
FOREIGN_PROPERTY_FHL_EEA_CONSOLIDATED	Simulates a response containing an adjusted FHL summary with consolidated expenses.
FOREIGN_PROPERTY_ADJUSTED	Simulates a response containing an adjusted non-FHL summary.
FOREIGN_PROPERTY_UNADJUSTED	Simulates a response containing an unadjusted non-FHL summary.
FOREIGN_PROPERTY_CONSOLIDATED	Simulates a response containing an adjusted non-FHL summary with consolidated expenses.
NOT_FOREIGN_PROPERTY	Simulates an unsuccessful response where a non-property BSAS ID was requested.

Close Section

/individuals/self-assessment/adjustable-summary/{nino}/foreign-property/{bsasId}/adjust

Retrieve a Foreign Property Business' Summary Adjustments

GET

This endpoint allows the developer to request the adjustments made to a specific Foreign Property Business Source Adjustable Summary, by quoting its identifier. A National Insurance number and BSAS ID are required. The BSAS ID quoted must be for a Foreign Property Business and previously adjusted.

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: TC663795B
bsasId string required	The unique identifier of the summary calculation. Must conform to the regular expression: ^[0-9]{8}|[0-9a-f]{8}-[0-9a-f]{4}-[1-5][0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c

Request headers

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
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

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 Foreign Property Business' Summary Adjustments example

{
  "metadata": {
    "typeOfBusiness": "foreign-property",
    "businessId": "XAIS12345678901",
    "accountingPeriod": {
      "startDate": "2020-10-11",
      "endDate": "2021-10-10"
    },
    "taxYear": "2020-21",
    "requestedDateTime": "2020-10-14T11:33:27Z",
    "bsasId": "717f3a7a-db8e-11e9-8a34-2a2ae2dbcce5",
    "summaryStatus": "valid",
    "adjustedSummary": true
  },
  "adjustments": [
    {
      "countryCode": "CYM",
      "incomes": {
        "rentIncome": 100.49,
        "premiumsOfLeaseGrant": 100.49,
        "otherPropertyIncome": 100.49
      },
      "expenses": {
        "premisesRunningCosts": 100.49,
        "repairsAndMaintenance": 100.49,
        "financialCosts": 100.49,
        "professionalFees": 100.49,
        "travelCosts": 100.49,
        "costOfServices": 100.49,
        "residentialFinancialCost": 100.49,
        "other": 100.49
      }
    }
  ],
  "links": [
    {
      "href": "/individuals/self-assessment/adjustable-summary/TC663795B/foreign-property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
      "rel": "self",
      "method": "GET"
    },
    {
      "href": "/individuals/self-assessment/adjustable-summary/TC663795B/foreign-property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
      "rel": "retrieve-adjustable-summary",
      "method": "GET"
    }
  ]
}

Retrieve Foreign Property FhlEea Business' Summary Adjustments example

{
  "metadata": {
    "typeOfBusiness": "foreign-property-fhl-eea",
    "businessId": "XAIS00000000210",
    "accountingPeriod": {
      "startDate": "2020-10-11",
      "endDate": "2021-10-10"
    },
    "taxYear": "2020-21",
    "requestedDateTime": "2020-10-14T11:33:27Z",
    "bsasId": "717f3a7a-db8e-11e9-8a34-2a2ae2dbcce5",
    "summaryStatus": "valid",
    "adjustedSummary": true
  },
  "adjustments": [
    {
      "incomes": {
        "rentIncome": 100.49
      },
      "expenses": {
        "premisesRunningCosts": 100.49,
        "repairsAndMaintenance": 100.49,
        "financialCosts": 100.49,
        "professionalFees": 100.49,
        "travelCosts": 100.49,
        "costOfServices": 100.49,
        "other": 100.49,
        "consolidatedExpenses": 100.49
      }
    }
  ],
  "links": [
    {
      "href": "/individuals/self-assessment/adjustable-summary/TC663795B/foreign-property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
      "rel": "self",
      "method": "GET"
    },
    {
      "href": "/individuals/self-assessment/adjustable-summary/TC663795B/foreign-property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
      "rel": "retrieve-adjustable-summary",
      "method": "GET"
    }
  ]
}

Name	Description
metadata object required	Object containing the identifying data for the business and associated information for the BSAS with this ID.
typeOfBusiness string required	The type of business the summary calculation is for. Limited to the following possible values: foreign-property-fhl-eea foreign-property
businessId string required	The unique identifier for the business. Must conform to the regular expression ^X[A-Z0-9]{1}IS[0-9]{11}$ For example: XAIS123456789012
accountingPeriod object required	An object containing the accounting period start and end dates.
startDate string required	The date the accounting period started. For example: 2019-04-06
endDate string required	The date the accounting period ended. For example: 2020-04-05
taxYear string required	The tax year into which this accounting period falls. For example: 2019-20
requestedDateTime string required	The original date and time of the summary calculation before any adjustments. Must conform to the regular expression ^2[0-9]{3}-[0-9]{2}-[0-9]{2}T[0-9]{2}:[0-9]{2}:[0-9]{2}(\.[0-9]{0,3}|)Z$ For example: 2020-07-11T12:13:48.763Z
bsasId string required	The unique identifier of the summary calculation. Must conform to the regular expression ^[0-9]{8}|[0-9a-f]{8}-[0-9a-f]{4}-[1-5][0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c
summaryStatus string required	The status of the calculated summary. Limited to the following possible values: valid invalid superseded
adjustedSummary boolean required	Indicates if summary includes adjusted values. For example: false
adjustments array required	Array containing the adjustments made to this calculation.
countryCode string optional	A three-letter code that represents a country name. This must be an ISO 3166-1 Alpha-3 value. This field is mandatory if the ‘typeOfBusiness’ is set to ‘foreign-property’
incomes object optional	An object containing the adjustments to the income values.
rentIncome number optional	The adjustment to the total amount of property rental Income. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
premiumsOfLeaseGrant number optional	The adjustment to premiums received for the grant of a lease and other lump sums to possess a property. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). This field is not present if ‘typeOfBusiness’ is set to ‘foreign-property-fhl-eea’ otherwise it is optional. For example: 1000.45
otherPropertyIncome number optional	The adjustment to other income from property, such as rent charges and ground rents, income from letting others tip waste on your land, and income for the use of a caravan or houseboat at a fixed location. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). This field is not present if ‘typeOfBusiness’ is set to ‘foreign-property-fhl-eea’ otherwise it is optional. For example: 1000.45
expenses object optional	An object containing the adjustments to the expenses values.
premisesRunningCosts number optional	The adjustment to rent, rates, insurance, ground rents etc. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
repairsAndMaintenance number optional	The adjustment to property repairs and maintenance. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
financialCosts number optional	The adjustment to loan interest and other financial costs. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
professionalFees number optional	The adjustment to legal, management and other professional fees. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
travelCosts number optional	The adjustment to car, van and travel costs incurred in running a property business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
costOfServices number optional	The adjustment to the cost of services provided, including wages. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
residentialFinancialCost number optional	The adjustment to the residential financial cost that can be deductible from rental income (tax relief). The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). This field is not present if ‘typeOfBusiness’ is set to ‘foreign-property-fhl-eea’ otherwise it is optional. For example: 1000.45
other number optional	The adjustment to other allowable property expenses. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
consolidatedExpenses number optional	The adjustment to the sum of all expenses for the specified period. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
links array optional	A list of endpoint links that indicate possible actions related to the current resource.
href string required	The relative URL of the endpoint. For example: /individuals/self-assessment/adjustable-summary/AA123456A
rel string required	A label for the endpoint, which describes how it is related to the current resource. The ‘rel’ will be ‘self’ where the action is retrieval of the same resource. Limited to the following possible values: self retrieve-adjustable-summary
method string required	The HTTP method type for the endpoint. Limited to the following possible values: GET

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 BSAS ID is not valid.	400 (Bad Request)	FORMAT_BSAS_ID
The BSAS ID supplied does not relate to a foreign property business.	403 (Forbidden)	RULE_NOT_FOREIGN_PROPERTY
An adjusted calculation does not exist.	403 (Forbidden)	RULE_NO_ADJUSTMENTS_MADE
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
A calculation with this BSAS ID cannot 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 the scenario where no data was found.
FOREIGN_PROPERTY_FHL_EEA_ADJUSTED	Simulates a response containing an adjusted FHL summary.
FOREIGN_PROPERTY_FHL_EEA_UNADJUSTED	Simulates a response containing an unadjusted FHL summary.
FOREIGN_PROPERTY_FHL_EEA_CONSOLIDATED	Simulates a response containing an adjusted FHL summary with consolidated expenses.
FOREIGN_PROPERTY_ADJUSTED	Simulates a response containing an adjusted non-FHL summary.
FOREIGN_PROPERTY_UNADJUSTED	Simulates a response containing an unadjusted non-FHL summary.
FOREIGN_PROPERTY_CONSOLIDATED	Simulates a response containing an adjusted non-FHL summary with consolidated expenses.
NOT_FOREIGN_PROPERTY	Simulates an unsuccessful response where a non-property BSAS ID was requested.

Close Section

/individuals/self-assessment/adjustable-summary/{nino}/foreign-property/{bsasId}/adjust

Submit a Foreign Property Business' Accounting Adjustments

POST

This endpoint allows the developer to provide accounting adjustments against a specified Business Source Accounting Summary quoting its unique identifier. The BSAS ID quoted must be for a Foreign Property Business, and it must not have been adjusted, previously. Only data for one property business (either foreign-property-fhl-eea or foreign-property) should be included in any submission.

Authorisation

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

Path parameters

Name	Description
nino string required	National Insurance number in the format AA999999A. For example: TC663795B
bsasId string required	The unique identifier of the summary calculation. Must conform to the regular expression: ^[0-9]{8}|[0-9a-f]{8}-[0-9a-f]{4}-[1-5][0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c

Request headers

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 write:self-assessment scope. For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Request

Scenario: foreignProperty consolidated request

{
  "foreignProperty": [
    {
      "countryCode": "FRA",
      "income": {
        "rentIncome": 123.12,
        "premiumsOfLeaseGrant": 123.12,
        "otherPropertyIncome": 123.12
      },
      "expenses": {
        "consolidatedExpenses": 123.12
      }
    }
  ]
}

Scenario: foreignProperty unconsolidated request

{
  "foreignProperty": [
    {
      "countryCode": "FRA",
      "income": {
        "rentIncome": 123.12,
        "premiumsOfLeaseGrant": 123.12,
        "otherPropertyIncome": 123.12
      },
      "expenses": {
        "premisesRunningCosts": 123.12,
        "repairsAndMaintenance": 123.12,
        "financialCosts": 123.12,
        "professionalFees": 123.12,
        "travelCosts": 123.12,
        "costOfServices": 123.12,
        "residentialFinancialCost": 123.12,
        "other": 123.12
      }
    }
  ]
}

Scenario: foreignFhlEea consolidated request

{
  "foreignFhlEea": {
    "income": {
      "rentIncome": 123.12
    },
    "expenses": {
      "consolidatedExpenses": 123.12
    }
  }
}

Scenario: foreignFhlEea unconsolidated request

{
  "foreignFhlEea": {
    "income": {
      "rentIncome": 123.12
    },
    "expenses": {
      "premisesRunningCosts": 123.12,
      "repairsAndMaintenance": 123.12,
      "financialCosts": 123.12,
      "professionalFees": 123.12,
      "costOfServices": 123.12,
      "travelCosts": 123.12,
      "other": 123.12
    }
  }
}

Name	Description
foreignProperty array optional	Object holding foreign property adjustments.
countryCode string required	A three-letter code that represents a country name. This must be an ISO 3166-1 Alpha-3 value. For example: FRA
income object optional	An object containing the adjustments to the Income values.
rentIncome number optional	The adjustment to premiums received for the grant of a lease and other lump sums to possess a property. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
premiumsOfLeaseGrant number optional	The adjustment to premiums received for the grant of a lease and other lump sums to possess a property. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
otherPropertyIncome number optional	The adjustment to other income from property, such as rent charges and ground rents, income from letting others tip waste on your land, and income for the use of a caravan or houseboat at a fixed location. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
expenses object optional	An object containing the adjustments to the Expenses values.
premisesRunningCosts number optional	The adjustment to rent, rates, insurance, ground rents etc. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
repairsAndMaintenance number optional	The adjustment to property repairs and maintenance. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
financialCosts number optional	The adjustment to loan interest and other financial costs. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
professionalFees number optional	The adjustment to legal, management and other professional fees. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
travelCosts number optional	The adjustment to car, van and travel costs incurred in running a property business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
costOfServices number optional	The adjustment to the cost of services provided, including wage. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
residentialFinancialCost number optional	The adjustment to the residential financial cost that can be deductible from rental income (tax relief). The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
other number optional	The adjustment to other allowable property expenses. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
consolidatedExpenses number optional	The adjustment to the sum of all expenses for the specified period. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
foreignFhlEea object optional	Object holding FHL adjustments.
income object optional	An object containing the adjustments to the Income values.
rentIncome number optional	The adjustment to total property rental income. Tax taken off any income. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
expenses object optional	An object containing the adjustments to the Expenses values.
premisesRunningCosts number optional	The adjustment to rent, rates, insurance, ground rents etc. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
repairsAndMaintenance number optional	The adjustment to property repairs and maintenance. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
financialCosts number optional	The adjustment to loan interest and other financial costs. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
professionalFees number optional	The adjustment to legal, management and other professional fees. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
costOfServices number optional	The adjustment to the cost of services provided, including wage. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
travelCosts number optional	The adjustment to car, van and travel costs incurred in running a property business. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
other number optional	The adjustment to other allowable property expenses. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45
consolidatedExpenses number optional	The adjustment to the sum of all expenses for the specified period. The value must be between -99999999999.99 and 99999999999.99 (excluding 0 or 0.00). For example: 1000.45

Responses

HTTP status 200 (OK)

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.

Example Response

{
  "id": "717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
  "links":[
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA999999A/foreign-property/f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c/adjust",
      "rel":"self",
      "method":"GET"
    },
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA999999A/foreign-property/f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c?adjustedStatus=true",
      "rel":"retrieve-adjustable-summary",
      "method":"GET"
    }
  ]
}

Name	Description
id string required	The unique identifier of the summary calculation. Must conform to the regular expression ^[0-9]{8}|[0-9a-f]{8}-[0-9a-f]{4}-[1-5][0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$ For example: f2fb30e5-4ab6-4a29-b3c1-c7264259ff1c
links array optional	A list of endpoint links that indicate possible actions related to the current resource.
href string required	The relative URL of the endpoint. For example: /individuals/self-assessment/adjustable-summary/{nino}/foreign-property/{bsasId}
rel string required	A label for the endpoint which describes how it is related to the current resource. The ‘rel’ will be ‘self’ where the action is the retrieval of the same resource. Limited to the following possible values: self retrieve-adjustable-summary
method string required	The HTTP method type for the endpoint. Limited to the following possible values: GET

Error scenarios

Scenario	HTTP status	Code
The format of the supplied NINO field