This version is in beta - expect some breaking changes.

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"         }     ] }

Changelog

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

Support

Testing

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

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

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

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

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Endpoints

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

List Business Source Adjustable Summaries
GET

This endpoint allows the user to generate a list of Business Source Adjustable Summaries for a given tax year. A filter can be set to return the summaries for a single business or business type. The National Insurance number must be provided.

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 to which the data applies in the format YYYY-YY. The range must not be greater than a single year. For example, 2023-25 is not valid.

This is mandatory for tax years 2023-24 and onwards.

The minimum tax year is 2019-20.

Where no tax year is provided, it will default to the current tax year.

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.3.0+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.

{
  "businessSources": [
    {
      "businessId": "XAIS12345678910",
      "typeOfBusiness": "self-employment",
      "accountingPeriod": {
        "startDate": "2018-10-11",
        "endDate": "2019-10-10"
      },
      "taxYear": "2019-20",
      "summaries": [
        {
          "calculationId": "76350054-0f11-4024-a811-99bcf5ced792",
          "requestedDateTime": "2019-10-14T11:33:27Z",
          "summaryStatus": "valid",
          "adjustedSummary": false,
          "links": [
            {
              "href": "/individuals/self-assessment/adjustable-summary/AA123456A/self-employment/76350054-0f11-4024-a811-99bcf5ced792",
              "rel": "self",
              "method": "GET"
            }
          ]
        },
        {
          "calculationId": "ef1a6fd7-3faa-4323-9a9d-fe5cc8ed1c43",
          "requestedDateTime": "2019-10-10T09:01:35Z",
          "summaryStatus": "superseded",
          "adjustedSummary": true,
          "adjustedDateTime": "2019-10-11T09:01:35Z",
          "links": [
            {
              "href": "/individuals/self-assessment/adjustable-summary/AA123456A/self-employment/ef1a6fd7-3faa-4323-9a9d-fe5cc8ed1c43",
              "rel": "self",
              "method": "GET"
            }
          ]
        }
      ]
    },
    {
      "businessId": "XAIS12345678911",
      "typeOfBusiness": "uk-property-fhl",
      "accountingPeriod": {
        "startDate": "2019-04-06",
        "endDate": "2020-04-05"
      },
      "taxYear": "2019-20",
      "summaries": [
        {
          "calculationId": "56f0a4fe-cfa7-4a21-8aa8-6c8f4642b792",
          "requestedDateTime": "2020-05-14T12:17:15Z",
          "summaryStatus": "valid",
          "adjustedSummary": false,
          "links": [
            {
              "href": "/individuals/self-assessment/adjustable-summary/AA123456A/uk-property/56f0a4fe-cfa7-4a21-8aa8-6c8f4642b792",
              "rel": "self",
              "method": "GET"
            }
          ]
        },
        {
          "calculationId": "7f1fd081-3f59-4fd6-9b1c-c90521e0f7a8",
          "requestedDateTime": "2020-04-10T13:03:17Z",
          "summaryStatus": "superseded",
          "adjustedSummary": true,
          "adjustedDateTime": "2020-04-11T13:03:17Z",
          "links": [
            {
              "href": "/individuals/self-assessment/adjustable-summary/AA123456A/uk-property/7f1fd081-3f59-4fd6-9b1c-c90521e0f7a8",
              "rel": "self",
              "method": "GET"
            }
          ]
        }
      ]
    },
    {
      "businessId": "XAIS12345678912",
      "typeOfBusiness": "foreign-property",
      "accountingPeriod": {
        "startDate": "2021-04-06",
        "endDate": "2022-04-05"
      },
      "taxYear": "2019-20",
      "summaries": [
        {
          "calculationId": "16332284-c01b-4046-a055-6c00454467a2",
          "requestedDateTime": "2022-05-14T12:17:15Z",
          "summaryStatus": "valid",
          "adjustedSummary": false,
          "links": [
            {
              "href": "/individuals/self-assessment/adjustable-summary/AA123456A/foreign-property/16332284-c01b-4046-a055-6c00454467a2",
              "rel": "self",
              "method": "GET"
            }
          ]
        },
        {
          "calculationId": "7ef31d49-ce57-4622-94fc-f4248b72b2cd",
          "requestedDateTime": "2020-04-10T13:03:17Z",
          "summaryStatus": "superseded",
          "adjustedSummary": true,
          "adjustedDateTime": "2020-04-11T13:03:17Z",
          "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-adjustable-summary",
      "method": "POST"
    },
    {
      "href": "/individuals/self-assessment/adjustable-summary/AA123456A",
      "rel": "self",
      "method": "GET"
    }
  ]
}

Name Description
businessSources
array
required

The array holding Business Source Accounting Summary 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
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

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: 2018-05-01

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: 2019-04-30

taxYear
string
required

The tax year that the Adjustable Summary Calculation relates to.

For example: 2020-21

summaries
array
required

The array holding Business Source Accounting Summary Entries.
calculationId
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: 717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4

requestedDateTime
string
required

The date and time this summary calculation was originally requested, prior to any adjustments.
summaryStatus
string
required

The status of this calculated summary.

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

adjustedDateTime
string
optional

The date and time this calculation was adjusted.
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/self-employment/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4

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/AA999999A/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-adjustable-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 not valid.

400 (Bad Request)

FORMAT_BUSINESS_ID

The format of the supplied type of business is not valid.

400 (Bad Request)

FORMAT_TYPE_OF_BUSINESS

The specified tax year is not supported. Either the tax year specified is before the minimum tax year value, or it is after the maximum tax year value.

400 (Bad Request)

RULE_TAX_YEAR_NOT_SUPPORTED

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

400 (Bad Request)

RULE_TAX_YEAR_RANGE_INVALID

The client and/or agent is not authorised. This is normally 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, or the type of business does not relate to the business ID.

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 business types.

SELF_EMPLOYMENT

Simulate a successful response containing a self-employment business.

UK_PROPERTY

Simulate a successful response containing UK FHL and non-FHL property businesses..

FOREIGN_PROPERTY

Simulate a successful response containing EEA FHL and foreign property businesses.

NOT_FOUND

Simulates the scenario where no data is found.

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

Trigger a Business Source Adjustable Summary
POST

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

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.3.0+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 started.

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 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.

Self-employment example response 

{
  "calculationId": "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 

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

Foreign Property example response 

{
  "calculationId": "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
calculationId
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/self-employment/a5667b29-c442-4df0-8e78-7b724212e537

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 not valid.

400 (Bad Request)

FORMAT_BUSINESS_ID

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, that is, 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.

400 (Bad Request)

RULE_ACCOUNTING_PERIOD_NOT_ENDED

One or more periodic updates are missing for this accounting period.

400 (Bad Request)

RULE_PERIODIC_DATA_INCOMPLETE

The supplied accounting period does not exist.

400 (Bad Request)

RULE_NO_ACCOUNTING_PERIOD

The specified tax year is not supported. Either the tax year specified is before the minimum tax year value, or it is after the maximum tax year value.

400 (Bad Request)

RULE_TAX_YEAR_NOT_SUPPORTED

A tax year before 2023-24 was supplied. A request with a tax year parameter is only valid for tax years 2023-24 or later.

400 (Bad Request)

INVALID_TAX_YEAR_PARAMETER

An empty or non-matching body was submitted.

400 (Bad Request)

RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED

The client and/or agent is not authorised. This is normally 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, or the type of business does not relate to the business ID.

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 successful response.

NO_ACCOUNTING_PERIOD

Simulates the scenario where the supplied accounting period does not exist.

PERIODIC_DATA_INCOMPLETE

Simulates the scenario where one or more periodic updates are missing for this accounting period.

ACCOUNTING_PERIOD_NOT_ENDED

Simulates the scenario where the supplied accounting period has not ended.

TAX_YEAR_NOT_SUPPORTED

Simulates the scenario where the tax year is not supported.

NOT_FOUND

Simulates the scenario where no data is found.

Close Section

Self-Employment Business

Self-Employment Business resources

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

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

This endpoint allows the user to request a specific Business Source Adjustable Summary. A National Insurance number and Calculation id must be provided.

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

calculationId
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: 717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4

Query parameters

Name Description
taxYear
string
optional

The tax year to which the data applies in the format YYYY-YY. The range must not be greater than a single year. For example, 2023-25 is not valid.

This is mandatory for tax years 2023-24 and onwards and must not be provided for earlier tax years.

For example: 2023-24

Request headers

Name Description
Accept
required

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

For example: application/vnd.hmrc.3.0+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": {
    "calculationId": "717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
    "requestedDateTime": "2021-01-01T10:10:10Z",
    "adjustedDateTime": "2021-01-02T10:10:10Z",
    "nino": "TC663795B",
    "taxYear": "2020-21",
    "summaryStatus": "valid"
  },
  "inputs": {
    "typeOfBusiness": "self-employment",
    "businessId": "XAIS12345678910",
    "businessName": "My self-employment",
    "accountingPeriodStartDate": "2020-04-06",
    "accountingPeriodEndDate": "2021-04-05",
    "source": "MTD-SA",
    "submissionPeriods": [
      {
        "periodId": "2020-04-06_2020-07-05",
        "startDate": "2020-04-06",
        "endDate": "2020-07-05",
        "receivedDateTime": "2020-07-07T10:12:10.123Z"
      }
    ]
  },
  "adjustableSummaryCalculation": {
    "totalIncome": 0.12,
    "income": {
      "turnover": 0.12,
      "other": 0.12
    },
    "totalExpenses": -0.02,
    "expenses": {
      "costOfGoodsAllowable": 0.12,
      "paymentsToSubcontractorsAllowable": 0.12,
      "wagesAndStaffCostsAllowable": 0.12,
      "carVanTravelExpensesAllowable": 0.12,
      "premisesRunningCostsAllowable": 0.12,
      "maintenanceCostsAllowable": 0.12,
      "adminCostsAllowable": 0.12,
      "interestOnBankOtherLoansAllowable": 0.12,
      "financeChargesAllowable": 0.12,
      "irrecoverableDebtsAllowable": 0.12,
      "professionalFeesAllowable": 0.12,
      "depreciationAllowable": 0.12,
      "otherExpensesAllowable": 0.12,
      "advertisingCostsAllowable": 0.12,
      "businessEntertainmentCostsAllowable": 0.12
    },
    "netProfit": 0.12,
    "totalAdditions": 0.12,
    "additions": {
      "costOfGoodsDisallowable": 0.12,
      "paymentsToSubcontractorsDisallowable": 0.12,
      "wagesAndStaffCostsDisallowable": 0.12,
      "carVanTravelExpensesDisallowable": 0.12,
      "premisesRunningCostsDisallowable": 0.12,
      "maintenanceCostsDisallowable": 0.12,
      "adminCostsDisallowable": 0.12,
      "interestOnBankOtherLoansDisallowable": 0.12,
      "financeChargesDisallowable": 0.12,
      "irrecoverableDebtsDisallowable": 0.12,
      "professionalFeesDisallowable": 0.12,
      "depreciationDisallowable": 0.12,
      "otherExpensesDisallowable": 0.12,
      "advertisingCostsDisallowable": 0.12,
      "businessEntertainmentCostsDisallowable": 0.12,
      "outstandingBusinessIncome": 0.12,
      "balancingChargeOther": 0.12,
      "balancingChargeBpra": 0.12,
      "goodsAndServicesOwnUse": 0.12
    },
    "totalDeductions": 0.12,
    "deductions": {
      "annualInvestmentAllowance": 0.12,
      "capitalAllowanceMainPool": 0.12,
      "capitalAllowanceSpecialRatePool": 0.12,
      "zeroEmissionGoods": 0.12,
      "businessPremisesRenovationAllowance": 0.12,
      "enhancedCapitalAllowance": 0.12,
      "allowanceOnSales": 0.12,
      "capitalAllowanceSingleAssetPool": 0.12,
      "includedNonTaxableProfits": 0.12,
      "electricChargePointAllowance": 0.12,
      "structuredBuildingAllowance": 0.12,
      "enhancedStructuredBuildingAllowance": 0.12,
      "zeroEmissionsCarAllowance": 0.12
    },
    "totalAccountingAdjustments": 0.12,
    "accountingAdjustments": {
      "basisAdjustment": 0.12,
      "overlapReliefUsed": 0.12,
      "accountingAdjustment": 0.12,
      "averagingAdjustment": 0.12
    },
    "taxableProfit": 100
  },
  "adjustments": {
    "income": {
      "turnover": 100.01,
      "other": 100.02
    },
    "expenses": {
      "costOfGoodsAllowable": 100.04,
      "paymentsToSubcontractorsAllowable": 100.05,
      "wagesAndStaffCostsAllowable": 100.06,
      "carVanTravelExpensesAllowable": 100.01,
      "premisesRunningCostsAllowable": 99999999999.99,
      "maintenanceCostsAllowable": -99999999999.99,
      "adminCostsAllowable": 0.12,
      "interestOnBankOtherLoansAllowable": -0.01,
      "financeChargesAllowable": 100.50,
      "irrecoverableDebtsAllowable": 100.50,
      "professionalFeesAllowable": 100.50,
      "depreciationAllowable": 100.50,
      "otherExpensesAllowable": 100.50,
      "advertisingCostsAllowable": 100.50,
      "businessEntertainmentCostsAllowable": 100.50
    },
    "additions": {
      "costOfGoodsDisallowable": 100.45,
      "paymentsToSubcontractorsDisallowable": 100.45,
      "wagesAndStaffCostsDisallowable": 100.45,
      "carVanTravelExpensesDisallowable": 100.45,
      "premisesRunningCostsDisallowable": 100.45,
      "maintenanceCostsDisallowable": 100.45,
      "adminCostsDisallowable": 100.45,
      "interestOnBankOtherLoansDisallowable": 100.45,
      "financeChargesDisallowable": 100.45,
      "irrecoverableDebtsDisallowable": 100.45,
      "professionalFeesDisallowable": 100.45,
      "depreciationDisallowable": 100.45,
      "otherExpensesDisallowable": 100.45,
      "advertisingCostsDisallowable": 100.45,
      "businessEntertainmentCostsDisallowable": 100.45
    }
  },
  "adjustedSummaryCalculation": {
    "totalIncome": 0.12,
    "income": {
      "turnover": 0.12,
      "other": 0.12
    },
    "totalExpenses": 0.12,
    "expenses": {
      "costOfGoodsAllowable": 0.12,
      "paymentsToSubcontractorsAllowable": 0.12,
      "wagesAndStaffCostsAllowable": 0.12,
      "carVanTravelExpensesAllowable": 0.12,
      "premisesRunningCostsAllowable": 0.12,
      "maintenanceCostsAllowable": 0.12,
      "adminCostsAllowable": 0.12,
      "interestOnBankOtherLoansAllowable": 0.12,
      "financeChargesAllowable": 0.12,
      "irrecoverableDebtsAllowable": 0.12,
      "professionalFeesAllowable": 0.12,
      "depreciationAllowable": 0.12,
      "otherExpensesAllowable": 0.12,
      "advertisingCostsAllowable": 0.12,
      "businessEntertainmentCostsAllowable": 0.12
    },
    "netProfit": 0.12,
    "totalAdditions": 0.12,
    "additions": {
      "costOfGoodsDisallowable": 0.12,
      "paymentsToSubcontractorsDisallowable": 0.12,
      "wagesAndStaffCostsDisallowable": 0.12,
      "carVanTravelExpensesDisallowable": 0.12,
      "premisesRunningCostsDisallowable": 0.12,
      "maintenanceCostsDisallowable": 0.12,
      "adminCostsDisallowable": 0.12,
      "interestOnBankOtherLoansDisallowable": 0.12,
      "financeChargesDisallowable": 0.12,
      "irrecoverableDebtsDisallowable": 0.12,
      "professionalFeesDisallowable": 0.12,
      "depreciationDisallowable": 0.12,
      "otherExpensesDisallowable": 0.12,
      "advertisingCostsDisallowable": 0.12,
      "businessEntertainmentCostsDisallowable": 0.12,
      "outstandingBusinessIncome": 0.12,
      "balancingChargeOther": 0.12,
      "balancingChargeBpra": 0.12,
      "goodsAndServicesOwnUse": 0.12
    },
    "totalDeductions": 0.12,
    "deductions": {
      "annualInvestmentAllowance": 0.12,
      "capitalAllowanceMainPool": 0.12,
      "capitalAllowanceSpecialRatePool": 0.12,
      "zeroEmissionGoods": 0.12,
      "businessPremisesRenovationAllowance": 0.12,
      "enhancedCapitalAllowance": 0.12,
      "allowanceOnSales": 0.12,
      "capitalAllowanceSingleAssetPool": 0.12,
      "includedNonTaxableProfits": 0.12,
      "electricChargePointAllowance": 0.12,
      "structuredBuildingAllowance": 0.12,
      "enhancedStructuredBuildingAllowance": 0.12,
      "zeroEmissionsCarAllowance": 0.12
    },
    "totalAccountingAdjustments": 0.12,
    "accountingAdjustments": {
      "basisAdjustment": 0.12,
      "overlapReliefUsed": 0.12,
      "accountingAdjustment": 0.12,
      "averagingAdjustment": 0.12
    },
    "taxableProfit": 100
  },
  "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/adjust",
      "rel": "submit-self-employment-accounting-adjustments",
      "method": "POST"
    }
  ]
}

Consolidated Expenses 

{
  "metadata": {
    "calculationId": "717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
    "requestedDateTime": "2021-01-01T10:10:10Z",
    "adjustedDateTime": "2021-01-02T10:10:10Z",
    "nino": "TC663795B",
    "taxYear": "2020-21",
    "summaryStatus": "valid"
  },
  "inputs": {
    "typeOfBusiness": "self-employment",
    "businessId": "XAIS12345678910",
    "businessName": "My self-employment",
    "accountingPeriodStartDate": "2020-04-06",
    "accountingPeriodEndDate": "2021-04-05",
    "source": "MTD-SA",
    "submissionPeriods": [
      {
        "periodId": "2020-04-06_2020-07-05",
        "startDate": "2020-04-06",
        "endDate": "2020-07-05",
        "receivedDateTime": "2020-07-07T10:12:10.123Z"
      }
    ]
  },
  "adjustableSummaryCalculation": {
    "totalIncome": 0.12,
    "income": {
      "turnover": 0.12,
      "other": 0.12
    },
    "totalExpenses": -0.02,
    "expenses": {
      "consolidatedExpenses": 0.12
    },
    "netProfit": 0.12,
    "totalAdditions": 0,
    "totalDeductions": 0.12,
    "deductions": {
      "annualInvestmentAllowance": 0.12,
      "capitalAllowanceMainPool": 0.12,
      "capitalAllowanceSpecialRatePool": 0.12,
      "zeroEmissionGoods": 0.12,
      "businessPremisesRenovationAllowance": 0.12,
      "enhancedCapitalAllowance": 0.12,
      "allowanceOnSales": 0.12,
      "capitalAllowanceSingleAssetPool": 0.12,
      "includedNonTaxableProfits": 0.12,
      "electricChargePointAllowance": 0.12,
      "structuredBuildingAllowance": 0.12,
      "enhancedStructuredBuildingAllowance": 0.12,
      "zeroEmissionsCarAllowance": 0.12
    },
    "totalAccountingAdjustments": 0.12,
    "accountingAdjustments": {
      "basisAdjustment": 0.12,
      "overlapReliefUsed": 0.12,
      "accountingAdjustment": 0.12,
      "averagingAdjustment": 0.12
    },
    "taxableProfit": 100
  },
  "adjustments": {
    "income": {
      "turnover": 100.01,
      "other": 100.02
    },
    "expenses": {
      "consolidatedExpenses": 0.12
    }
  },
  "adjustedSummaryCalculation": {
    "totalIncome": 0.12,
    "income": {
      "turnover": 0.12,
      "other": 0.12
    },
    "totalExpenses": 0.12,
    "expenses": {
      "consolidatedExpenses": 0.12
    },
    "netProfit": 0.12,
    "totalAdditions": 0,
    "totalDeductions": 0.12,
    "deductions": {
      "annualInvestmentAllowance": 0.12,
      "capitalAllowanceMainPool": 0.12,
      "capitalAllowanceSpecialRatePool": 0.12,
      "zeroEmissionGoods": 0.12,
      "businessPremisesRenovationAllowance": 0.12,
      "enhancedCapitalAllowance": 0.12,
      "allowanceOnSales": 0.12,
      "capitalAllowanceSingleAssetPool": 0.12,
      "includedNonTaxableProfits": 0.12,
      "electricChargePointAllowance": 0.12,
      "structuredBuildingAllowance": 0.12,
      "enhancedStructuredBuildingAllowance": 0.12,
      "zeroEmissionsCarAllowance": 0.12
    },
    "totalAccountingAdjustments": 0.12,
    "accountingAdjustments": {
      "basisAdjustment": 0.12,
      "overlapReliefUsed": 0.12,
      "accountingAdjustment": 0.12,
      "averagingAdjustment": 0.12
    },
    "taxableProfit": 100
  },
  "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/adjust",
      "rel": "submit-self-employment-accounting-adjustments",
      "method": "POST"
    }
  ]
}

Trading Allowance 

{
  "metadata": {
    "calculationId": "717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
    "requestedDateTime": "2021-01-01T10:10:10Z",
    "adjustedDateTime": "2021-01-02T10:10:10Z",
    "nino": "TC663795B",
    "taxYear": "2020-21",
    "summaryStatus": "valid"
  },
  "inputs": {
    "typeOfBusiness": "self-employment",
    "businessId": "XAIS12345678910",
    "businessName": "My self-employment",
    "accountingPeriodStartDate": "2020-04-06",
    "accountingPeriodEndDate": "2021-04-05",
    "source": "MTD-SA",
    "submissionPeriods": [
      {
        "periodId": "2020-04-06_2020-07-05",
        "startDate": "2020-04-06",
        "endDate": "2020-07-05",
        "receivedDateTime": "2020-07-07T10:12:10.123Z"
      }
    ]
  },
  "adjustableSummaryCalculation": {
    "totalIncome": 0.12,
    "income": {
      "turnover": 0.12,
      "other": 0.12
    },
    "totalExpenses": -0.02,
    "expenses": {
      "costOfGoodsAllowable": 0.12,
      "paymentsToSubcontractorsAllowable": 0.12,
      "wagesAndStaffCostsAllowable": 0.12,
      "carVanTravelExpensesAllowable": 0.12,
      "premisesRunningCostsAllowable": 0.12,
      "maintenanceCostsAllowable": 0.12,
      "adminCostsAllowable": 0.12,
      "interestOnBankOtherLoansAllowable": 0.12,
      "financeChargesAllowable": 0.12,
      "irrecoverableDebtsAllowable": 0.12,
      "professionalFeesAllowable": 0.12,
      "depreciationAllowable": 0.12,
      "otherExpensesAllowable": 0.12,
      "advertisingCostsAllowable": 0.12,
      "businessEntertainmentCostsAllowable": 0.12
    },
    "netProfit": 0.12,
    "totalAdditions": 0.12,
    "additions": {
      "costOfGoodsDisallowable": 0.12,
      "paymentsToSubcontractorsDisallowable": 0.12,
      "wagesAndStaffCostsDisallowable": 0.12,
      "carVanTravelExpensesDisallowable": 0.12,
      "premisesRunningCostsDisallowable": 0.12,
      "maintenanceCostsDisallowable": 0.12,
      "adminCostsDisallowable": 0.12,
      "interestOnBankOtherLoansDisallowable": 0.12,
      "financeChargesDisallowable": 0.12,
      "irrecoverableDebtsDisallowable": 0.12,
      "professionalFeesDisallowable": 0.12,
      "depreciationDisallowable": 0.12,
      "otherExpensesDisallowable": 0.12,
      "advertisingCostsDisallowable": 0.12,
      "businessEntertainmentCostsDisallowable": 0.12,
      "outstandingBusinessIncome": 0.12,
      "balancingChargeOther": 0.12,
      "balancingChargeBpra": 0.12,
      "goodsAndServicesOwnUse": 0.12
    },
    "totalDeductions": 0.12,
    "deductions": {
      "tradingAllowance": 0.12
    },
    "totalAccountingAdjustments": 0.12,
    "accountingAdjustments": {
      "basisAdjustment": 0.12,
      "overlapReliefUsed": 0.12,
      "accountingAdjustment": 0.12,
      "averagingAdjustment": 0.12
    },
    "taxableProfit": 100
  },
  "adjustments": {
    "income": {
      "turnover": 100.01,
      "other": 100.02
    },
    "expenses": {
      "costOfGoodsAllowable": 100.04,
      "paymentsToSubcontractorsAllowable": 100.05,
      "wagesAndStaffCostsAllowable": 100.06,
      "carVanTravelExpensesAllowable": 100.01,
      "premisesRunningCostsAllowable": 99999999999.99,
      "maintenanceCostsAllowable": -99999999999.99,
      "adminCostsAllowable": 0.12,
      "interestOnBankOtherLoansAllowable": -0.01,
      "financeChargesAllowable": 100.50,
      "irrecoverableDebtsAllowable": 100.50,
      "professionalFeesAllowable": 100.50,
      "depreciationAllowable": 100.50,
      "otherExpensesAllowable": 100.50,
      "advertisingCostsAllowable": 100.50,
      "businessEntertainmentCostsAllowable": 100.50
    },
    "additions": {
      "costOfGoodsDisallowable": 100.45,
      "paymentsToSubcontractorsDisallowable": 100.45,
      "wagesAndStaffCostsDisallowable": 100.45,
      "carVanTravelExpensesDisallowable": 100.45,
      "premisesRunningCostsDisallowable": 100.45,
      "maintenanceCostsDisallowable": 100.45,
      "adminCostsDisallowable": 100.45,
      "interestOnBankOtherLoansDisallowable": 100.45,
      "financeChargesDisallowable": 100.45,
      "irrecoverableDebtsDisallowable": 100.45,
      "professionalFeesDisallowable": 100.45,
      "depreciationDisallowable": 100.45,
      "otherExpensesDisallowable": 100.45,
      "advertisingCostsDisallowable": 100.45,
      "businessEntertainmentCostsDisallowable": 100.45
    }
  },
  "adjustedSummaryCalculation": {
    "totalIncome": 0.12,
    "income": {
      "turnover": 0.12,
      "other": 0.12
    },
    "totalExpenses": 0.12,
    "expenses": {
      "costOfGoodsAllowable": 0.12,
      "paymentsToSubcontractorsAllowable": 0.12,
      "wagesAndStaffCostsAllowable": 0.12,
      "carVanTravelExpensesAllowable": 0.12,
      "premisesRunningCostsAllowable": 0.12,
      "maintenanceCostsAllowable": 0.12,
      "adminCostsAllowable": 0.12,
      "interestOnBankOtherLoansAllowable": 0.12,
      "financeChargesAllowable": 0.12,
      "irrecoverableDebtsAllowable": 0.12,
      "professionalFeesAllowable": 0.12,
      "depreciationAllowable": 0.12,
      "otherExpensesAllowable": 0.12,
      "advertisingCostsAllowable": 0.12,
      "businessEntertainmentCostsAllowable": 0.12
    },
    "netProfit": 0.12,
    "totalAdditions": 0.12,
    "additions": {
      "costOfGoodsDisallowable": 0.12,
      "paymentsToSubcontractorsDisallowable": 0.12,
      "wagesAndStaffCostsDisallowable": 0.12,
      "carVanTravelExpensesDisallowable": 0.12,
      "premisesRunningCostsDisallowable": 0.12,
      "maintenanceCostsDisallowable": 0.12,
      "adminCostsDisallowable": 0.12,
      "interestOnBankOtherLoansDisallowable": 0.12,
      "financeChargesDisallowable": 0.12,
      "irrecoverableDebtsDisallowable": 0.12,
      "professionalFeesDisallowable": 0.12,
      "depreciationDisallowable": 0.12,
      "otherExpensesDisallowable": 0.12,
      "advertisingCostsDisallowable": 0.12,
      "businessEntertainmentCostsDisallowable": 0.12,
      "outstandingBusinessIncome": 0.12,
      "balancingChargeOther": 0.12,
      "balancingChargeBpra": 0.12,
      "goodsAndServicesOwnUse": 0.12
    },
    "totalDeductions": 0.12,
    "deductions": {
      "tradingAllowance": 0.12
    },
    "totalAccountingAdjustments": 0.12,
    "accountingAdjustments": {
      "basisAdjustment": 0.12,
      "overlapReliefUsed": 0.12,
      "accountingAdjustment": 0.12,
      "averagingAdjustment": 0.12
    },
    "taxableProfit": 100
  },
  "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/adjust",
      "rel": "submit-self-employment-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.
calculationId
string
required

The unique identifier of the summary calculation.

For example: 717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4

requestedDateTime
string
required

The date and time the summary calculation was originally requested, prior to any adjustments.

For example: 2019-04-04T01:01:01Z

adjustedDateTime
string
optional

The date and time this calculation was adjusted.

For example: 2019-04-04T01:01:01Z

nino
string
required

National Insurance number, in the format AA999999A.

For example: TC663795B

taxYear
string
required

The tax year the data applies to, for example, 2021-22. The start year and end year must not span two tax years. No gaps are allowed, for example, 2020-22 is not valid.

For example: 2021-22

summaryStatus
string
required

The status of the this calculated summary.

Limited to the following possible values:

valid
invalid
superseded
inputs
object
required

Object containing the inputs that were used in this calculation.
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: XBIS12345678910

typeOfBusiness
string
required

The type of business the calculation summary is for.

Limited to the following possible values:

self-employment
businessName
string
optional

The name of the business.

For example: My self-employment

accountingPeriodStartDate
string
required

The date the accounting period started.

For example: 2021-22

accountingPeriodEndDate
string
required

The date the accounting period ended.

For example: 2022-23

source
string
required

Specifies the source of the income data used in this calculation.

Limited to the following possible values:

MTD-SA
submissionPeriods
array
required

Array containing the submission periods for the income source. A periodic summary will always have either a periodId or a submissionId, but not both.
periodId
string
optional

A reference to the unique identifier of the period. Must conform to: YYYY-MM-DD_YYYY-MM-DD

For example: 2019-04-06_2019-07-05

submissionId
string
optional

A reference to the unique identifier of the period.

Must conform to the regular expression ^[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: 4557ecb5-fd32-48cc-81f5-e6acd1099f3c

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: 2019-04-05

receivedDateTime
string
required

The date and time data received.

For example: 2019-04-04T01:01:01.123Z

adjustableSummaryCalculation
object
required

Object containing the details about the self-employment summary calculation.
totalIncome
number
optional

The total income for the income source. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

income
object
optional

Object containing the fields that can be adjusted for self-employment income sources.
turnover
number
optional

The takings, fees, sales or money earned by your business Income associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

other
number
optional

Any other business income not included in turnover. Income associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

totalExpenses
number
optional

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

For example: 2000.50

expenses
object
optional

Object containing the expenses for self-employment income sources.
consolidatedExpenses
number
optional

Sum of all expenses for the specified period. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

costOfGoodsAllowable
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 up to 2 decimal places.

For example: 1000.45

paymentsToSubcontractorsAllowable
number
optional

Construction industry – payments to subcontractors. Expenses associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

wagesAndStaffCostsAllowable
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 up to 2 decimal places.

For example: 1000.45

carVanTravelExpensesAllowable
number
optional

Car, van and travel expenses. Expenses associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

premisesRunningCostsAllowable
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 up to 2 decimal places.

For example: 1000.45

maintenanceCostsAllowable
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 up to 2 decimal places.

For example: 1000.45

adminCostsAllowable
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 up to 2 decimal places.

For example: 1000.45

interestOnBankOtherLoansAllowable
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 up to 2 decimal places.

For example: 1000.45

financeChargesAllowable
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 up to 2 decimal places.

For example: 1000.45

irrecoverableDebtsAllowable
number
optional

Irrecoverable debts written off. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

professionalFeesAllowable
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 up to 2 decimal places.

For example: 1000.45

depreciationAllowable
number
optional

Depreciation and loss/profit on sales of assets. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

otherExpensesAllowable
number
optional

Expenses associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

advertisingCostsAllowable
number
optional

Advertising costs. Expenses associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

businessEntertainmentCostsAllowable
number
optional

Business entertainment costs. Expenses associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

netProfit
number
optional

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

For example: 1000.45

netLoss
number
optional

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

For example: 1000.45

totalAdditions
number
optional

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

For example: 1000.45

additions
object
optional

Object containing the breakdown of the adjustable additions for the accounting period.
costOfGoodsDisallowable
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 up to 2 decimal places.

For example: 1000.45

paymentsToSubcontractorsDisallowable
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 up to 2 decimal places.

For example: 1000.45

wagesAndStaffCostsDisallowable
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 up to 2 decimal places.

For example: 1000.45

carVanTravelExpensesDisallowable
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 up to 2 decimal places.

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 up to 2 decimal places.

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 up to 2 decimal places.

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 up to 2 decimal places.

For example: 1000.45

interestOnBankOtherLoansDisallowable
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 up to 2 decimal places.

For example: 1000.45

financeChargesDisallowable
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 up to 2 decimal places.

For example: 1000.45

irrecoverableDebtsDisallowable
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 up to 2 decimal places.

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 up to 2 decimal places.

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 up to 2 decimal places.

For example: 1000.45

otherExpensesDisallowable
number
optional

Any expense or partial expense that cannot be claimed for tax purposes. The value must be between 0 and 99999999999.99 up to 2 decimal places.

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 up to 2 decimal places.

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 up to 2 decimal places.

For example: 1000.45

outstandingBusinessIncome
number
optional

Any other business income not included in other fields. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

balancingChargeOther
number
optional

Balancing charge on sale or cessation of business use (where you have disposed of assets for more than their tax value). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

balancingChargeBpra
number
optional

Balancing charge on sale or cessation of business use (only where Business Premises Renovation Allowance has been claimed). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

goodsAndServicesOwnUse
number
optional

Value of the normal sale price of goods or stock have been taken out of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

totalDeductions
number
optional

The total deductions to net loss (or addition to net profit). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

deductions
object
optional

Object containing the deduction for self-employment income sources.
tradingAllowance
number
optional

A tax exemption of a limited amount for individuals with trading income. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

annualInvestmentAllowance
number
optional

Annual investment allowance on items that qualify up to the AIA amount. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

capitalAllowanceMainPool
number
optional

Capital allowances at 18% on equipment, including cars with lower CO2 emissions. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

capitalAllowanceSpecialRatePool
number
optional

Capital allowances at 8% on equipment, including cars with higher CO2 emissions. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

zeroEmissionGoods
number
optional

Zero emission goods vehicle allowance for goods vehicles purchased for business use. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

businessPremisesRenovationAllowance
number
optional

Business Premises Renovation Allowance if converting or renovating unused qualifying business premises. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

enhancedCapitalAllowance
number
optional

100% and other enhanced capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

allowanceOnSales
number
optional

Allowances on sale or cessation of business use (where you have disposed of assets for less than their tax value). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

capitalAllowanceSingleAssetPool
number
optional

Claim to capital allowances in respect of all single asset pools. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 500.25

includedNonTaxableProfits
number
optional

Income, receipts and other profits included in business income or expenses but not taxable as business profits. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

electricChargePointAllowance
number
optional

The expenditure incurred on electric charge-point equipment. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

structuredBuildingAllowance
number
optional

The amount of structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

enhancedStructuredBuildingAllowance
number
optional

The amount of enhanced structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

zeroEmissionsCarAllowance
number
optional

The amount of zero emissions car allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

totalAccountingAdjustments
number
optional

The total amount of adjustment for change of accounting practice. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

accountingAdjustments
object
optional

Object containing the accounting adjustments for the self-employment income sources.
basisAdjustment
number
optional

If your basis period is not the same as your accounting period, enter the adjustment needed to arrive at the profit or loss for the basis period – if the adjustment needs to be taken off the profit figure, this should be negative. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

overlapReliefUsed
number
optional

Overlap relief used this year. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

accountingAdjustment
number
optional

Adjustment for change of accounting practice. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

averagingAdjustment
number
optional

Averaging adjustment (only for farmers, market gardeners and creators of literary or artistic works) – if the adjustment needs to be taken off the profit figure, this should be negative. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

taxableProfit
integer
optional

Amount of taxable net profit. The value must be between 0 and 99999999999 no decimal places.

For example: 1000

adjustedIncomeTaxLoss
integer
optional

Amount of taxable net loss. The value must be between 0 and 99999999999 no decimal places.

For example: 1000

adjustments
object
optional

Object containing the adjustments made.
income
object
optional

Object containing the adjustments to income.
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

other
number
optional

The adjustment to any other business income not included in turnover. Income associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

expenses
object
optional

Object containing the adjustments to expenses.
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

costOfGoodsAllowable
number
optional

The adjustment to 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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

paymentsToSubcontractorsAllowable
number
optional

Construction industry – payments to subcontractors. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

wagesAndStaffCostsAllowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

carVanTravelExpensesAllowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

premisesRunningCostsAllowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

maintenanceCostsAllowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

adminCostsAllowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

interestOnBankOtherLoansAllowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

financeChargesAllowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

irrecoverableDebtsAllowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

professionalFeesAllowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

depreciationAllowable
number
optional

The adjustment to depreciation and loss/profit on sales of assets. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

otherExpensesAllowable
number
optional

The adjustment to other business expenses. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

advertisingCostsAllowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

businessEntertainmentCostsAllowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

additions
object
optional

Object containing the breakdown of the adjustable additions for the accounting period.
costOfGoodsDisallowable
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 up to 2 decimal places. (excluding 0 or 0.00).

For example: 1000.45

paymentsToSubcontractorsDisallowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

wagesAndStaffCostsDisallowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

carVanTravelExpensesDisallowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

interestOnBankOtherLoansDisallowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

financeChargesDisallowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

irrecoverableDebtsDisallowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

depreciationDisallowable
number
optional

The adjustment to 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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

otherExpensesDisallowable
number
optional

The adjustment to other business expenses. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

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 up to 2 decimal places (excluding 0 or 0.00).

For example: 10000.89

adjustedSummaryCalculation
object
optional

Object containing the latest self-employment summary calculation.
totalIncome
number
optional

The total income for the income source. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

income
object
optional

Object containing the fields that can be adjusted for self-employment income sources.
turnover
number
optional

The takings, fees, sales or money earned by your business Income associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

other
number
optional

Any other business income not included in turnover. Income associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

totalExpenses
number
optional

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

For example: 2000.50

expenses
object
optional

Object containing the expenses for self-employment income sources.
consolidatedExpenses
number
optional

Sum of all expenses for the specified period. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

costOfGoodsAllowable
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 up to 2 decimal places.

For example: 1000.45

paymentsToSubcontractorsAllowable
number
optional

Construction industry – payments to subcontractors. Expenses associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

wagesAndStaffCostsAllowable
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 up to 2 decimal places.

For example: 1000.45

carVanTravelExpensesAllowable
number
optional

Car, van and travel expenses. Expenses associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

premisesRunningCostsAllowable
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 up to 2 decimal places.

For example: 1000.45

maintenanceCostsAllowable
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 up to 2 decimal places.

For example: 1000.45

adminCostsAllowable
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 up to 2 decimal places.

For example: 1000.45

interestOnBankOtherLoansAllowable
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 up to 2 decimal places.

For example: 1000.45

financeChargesAllowable
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 up to 2 decimal places.

For example: 1000.45

irrecoverableDebtsAllowable
number
optional

Irrecoverable debts written off. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

professionalFeesAllowable
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 up to 2 decimal places.

For example: 1000.45

depreciationAllowable
number
optional

Depreciation and loss/profit on sales of assets. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

otherExpensesAllowable
number
optional

Expenses associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

advertisingCostsAllowable
number
optional

Advertising costs. Expenses associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

businessEntertainmentCostsAllowable
number
optional

Business entertainment costs. Expenses associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

netProfit
number
optional

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

For example: 1000.45

netLoss
number
optional

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

For example: 1000.45

totalAdditions
number
optional

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

For example: 1000.45

additions
object
optional

Object containing the breakdown of the adjustable additions for the accounting period.
costOfGoodsDisallowable
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 up to 2 decimal places.

For example: 1000.45

paymentsToSubcontractorsDisallowable
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 up to 2 decimal places.

For example: 1000.45

wagesAndStaffCostsDisallowable
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 up to 2 decimal places.

For example: 1000.45

carVanTravelExpensesDisallowable
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 up to 2 decimal places.

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 up to 2 decimal places.

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 up to 2 decimal places.

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 up to 2 decimal places.

For example: 1000.45

interestOnBankOtherLoansDisallowable
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 up to 2 decimal places.

For example: 1000.45

financeChargesDisallowable
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 up to 2 decimal places.

For example: 1000.45

irrecoverableDebtsDisallowable
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 up to 2 decimal places.

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 up to 2 decimal places.

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 up to 2 decimal places.

For example: 1000.45

otherExpensesDisallowable
number
optional

Any expense or partial expense that cannot be claimed for tax purposes. The value must be between 0 and 99999999999.99 up to 2 decimal places.

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 up to 2 decimal places.

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 up to 2 decimal places.

For example: 1000.45

outstandingBusinessIncome
number
optional

Any other business income not included in other fields. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

balancingChargeOther
number
optional

Balancing charge on sale or cessation of business use (where you have disposed of assets for more than their tax value). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

balancingChargeBpra
number
optional

Balancing charge on sale or cessation of business use (only where Business Premises Renovation Allowance has been claimed). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

goodsAndServicesOwnUse
number
optional

Value of the normal sale price of goods or stock have been taken out of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

totalDeductions
number
optional

The total deductions to net loss (or addition to net profit). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

deductions
object
optional

Object containing the deduction for self-employment income sources.
tradingAllowance
number
optional

A tax exemption of a limited amount for individuals with trading income. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

annualInvestmentAllowance
number
optional

Annual investment allowance on items that qualify up to the AIA amount. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

capitalAllowanceMainPool
number
optional

Capital allowances at 18% on equipment, including cars with lower CO2 emissions. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

capitalAllowanceSpecialRatePool
number
optional

Capital allowances at 8% on equipment, including cars with higher CO2 emissions. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

zeroEmissionGoods
number
optional

Zero emission goods vehicle allowance for goods vehicles purchased for business use. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

businessPremisesRenovationAllowance
number
optional

Business Premises Renovation Allowance if converting or renovating unused qualifying business premises. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

enhancedCapitalAllowance
number
optional

100% and other enhanced capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

allowanceOnSales
number
optional

Allowances on sale or cessation of business use (where you have disposed of assets for less than their tax value). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

capitalAllowanceSingleAssetPool
number
optional

Claim to capital allowances in respect of all single asset pools. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 500.25

includedNonTaxableProfits
number
optional

Income, receipts and other profits included in business income or expenses but not taxable as business profits. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

electricChargePointAllowance
number
optional

The expenditure incurred on electric charge-point equipment. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

structuredBuildingAllowance
number
optional

The amount of structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

enhancedStructuredBuildingAllowance
number
optional

The amount of enhanced structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

zeroEmissionsCarAllowance
number
optional

The amount of zero emissions car allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

totalAccountingAdjustments
number
optional

The total amount of adjustment for change of accounting practice. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

accountingAdjustments
object
optional

Object containing the accounting adjustments for the self-employment income sources.
basisAdjustment
number
optional

If your basis period is not the same as your accounting period, enter the adjustment needed to arrive at the profit or loss for the basis period – if the adjustment needs to be taken off the profit figure, this should be negative. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

overlapReliefUsed
number
optional

Overlap relief used this year. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

accountingAdjustment
number
optional

Adjustment for change of accounting practice. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

averagingAdjustment
number
optional

Averaging adjustment (only for farmers, market gardeners and creators of literary or artistic works) – if the adjustment needs to be taken off the profit figure, this should be negative. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

taxableProfit
integer
optional

Amount of taxable net profit. The value must be between 0 and 99999999999 no decimal places.

For example: 1000

adjustedIncomeTaxLoss
integer
optional

Amount of taxable net loss. The value must be between 0 and 99999999999 no decimal places.

For example: 1000

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/self-employment/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4

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-self-employment-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 calculation ID is invalid.

400 (Bad Request)

FORMAT_CALCULATION_ID

The calculation ID supplied does not relate to a self-employment business.

400 (Bad Request)

RULE_TYPE_OF_BUSINESS_INCORRECT

The format of the supplied tax year is not valid.

400 (Bad Request)

FORMAT_TAX_YEAR

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

400 (Bad Request)

RULE_TAX_YEAR_RANGE_INVALID

The specified tax year is not supported. Either the tax year specified is before the minimum tax year value, or it is after the maximum tax year value.

400 (Bad Request)

RULE_TAX_YEAR_NOT_SUPPORTED

A tax year before 2023-24 was supplied. A request with a tax year parameter is only valid for tax years 2023-24 or later.

400 (Bad Request)

INVALID_TAX_YEAR_PARAMETER

The client and/or agent is not authorised. This is normally 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 the scenario where no data is found.

SELF_EMPLOYMENT_PROFIT

Simulates success response with all fields and netProfit.

SELF_EMPLOYMENT_LOSS

Simulates success response with all fields and netLoss.

SELF_EMPLOYMENT_CONSOLIDATED

Simulates success response with adjusted summary and consolidated expenses.

TRADING_ALLOWANCE

Simulates success response with adjusted summary and trading allowance.

SELF_EMPLOYMENT_UNADJUSTED

Simulates success response with unadjusted summary.

SELF_EMPLOYMENT_STATUS_INVALID

Simulates success response with summary status invalid.

SELF_EMPLOYMENT_STATUS_SUPERSEDED

Simulates success response with summary status superseded.

NOT_SELF_EMPLOYMENT

Simulates the scenario where the calculationId is not a self-employment.

TAX_YEAR_NOT_SUPPORTED

Simulates the scenario where the tax year is not supported.

Close Section
/individuals/self-assessment/adjustable-summary/{nino}/self-employment/{calculationId}/adjust

Submit Self-Employment Accounting Adjustments
POST

This endpoint allows the user to provide accounting adjustments against a specified Business Source Accounting Summary quoting its unique identifier. The calculation ID quoted must be for a Self-Employment Business and it must not have been adjusted previously. A National Insurance number and calculation ID must be provided.

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

calculationId
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: 717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4

Query parameters

Name Description
taxYear
string
optional

The tax year to which the data applies in the format YYYY-YY. The range must not be greater than a single year. For example, 2023-25 is not valid.

This is mandatory for tax years 2023-24 and onwards and must not be provided for earlier tax years.

For example: 2023-24

Request headers

Name Description
Accept
required

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

For example: application/vnd.hmrc.3.0+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": -599.99,
    "other": 454544.59
  },
  "expenses": {
    "costOfGoodsAllowable": 3353.39,
    "paymentsToSubcontractorsAllowable": 35353.19,
    "wagesAndStaffCostsAllowable": 24232.23,
    "carVanTravelExpensesAllowable": 3563.77,
    "premisesRunningCostsAllowable": 35635.34,
    "maintenanceCostsAllowable": 35333.22,
    "adminCostsAllowable": 24242.45,
    "interestOnBankOtherLoansAllowable": 34535.34,
    "financeChargesAllowable": 42342.56,
    "irrecoverableDebtsAllowable": 54353.23,
    "professionalFeesAllowable": 23421.23,
    "depreciationAllowable": 24222.56,
    "otherExpensesAllowable": 35435.23,
    "advertisingCostsAllowable": 34223.33,
    "businessEntertainmentCostsAllowable": 3543.78
  },
  "additions": {
    "costOfGoodsDisallowable": 5464.56,
    "paymentsToSubcontractorsDisallowable": 5643.23,
    "wagesAndStaffCostsDisallowable": 3453.78,
    "carVanTravelExpensesDisallowable": 53533.23,
    "premisesRunningCostsDisallowable": 2433.23,
    "maintenanceCostsDisallowable": 2342.53,
    "adminCostsDisallowable": 42342.34,
    "interestOnBankOtherLoansDisallowable": 2342.34,
    "financeChargesDisallowable": 23424.34,
    "irrecoverableDebtsDisallowable": 23424.23,
    "professionalFeesDisallowable": 34222.23,
    "depreciationDisallowable": 2342.54,
    "otherExpensesDisallowable": 24232.34,
    "advertisingCostsDisallowable": 23121.23,
    "businessEntertainmentCostsDisallowable": 6575.56
  }
}

Scenario: Consolidated Expenses 

{
  "income": {
    "turnover": -599.99,
    "other": 454544.59
  },
  "expenses": {
    "consolidatedExpenses": 45645.23
  }
}

Name Description
income
object
optional

Object containing the adjustments to 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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

other
number
optional

The adjustment to any other business income not included in turnover. Income associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

expenses
object
optional

Object containing the adjustments to expenses values.
costOfGoodsAllowable
number
optional

The adjustment to 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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

paymentsToSubcontractorsAllowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

wagesAndStaffCostsAllowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

carVanTravelExpensesAllowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

premisesRunningCostsAllowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

maintenanceCostsAllowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

adminCostsAllowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

interestOnBankOtherLoansAllowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

financeChargesAllowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

irrecoverableDebtsAllowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

professionalFeesAllowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

depreciationAllowable
number
optional

The adjustment to depreciation and loss/profit on sales of assets. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

otherExpensesAllowable
number
optional

The adjustment to other business expenses. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

advertisingCostsAllowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

businessEntertainmentCostsAllowable
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 up to 2 decimal places (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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

additions
object
optional

An object containing the adjustments to additions values.
costOfGoodsDisallowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

paymentsToSubcontractorsDisallowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

wagesAndStaffCostsDisallowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

carVanTravelExpensesDisallowable
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 up to 2 decimal places (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 up to 2 decimal places (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 up to 2 decimal places (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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

interestOnBankOtherLoansDisallowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

financeChargesDisallowable
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

irrecoverableDebtsDisallowable
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 up to 2 decimal places (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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

depreciationDisallowable
number
optional

The adjustment to 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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

otherExpensesDisallowable
number
optional

The adjustment to other business expenses. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (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 up to 2 decimal places (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 up to 2 decimal places (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.

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

Name Description
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/self-employment/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4

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
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 calculation ID is invalid.

400 (Bad Request)

FORMAT_CALCULATION_ID

One or more values has been added with the incorrect format.

400 (Bad Request)

FORMAT_VALUE

Consolidated expenses adjusted with other unexpected fields.

400 (Bad Request)

RULE_BOTH_EXPENSES_SUPPLIED

The calculation ID supplied does not relate to a self-employment business.

400 (Bad Request)

RULE_TYPE_OF_BUSINESS_INCORRECT

An empty or non-matching body was submitted.

400 (Bad Request)

RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED

The status of the summary with this calculation ID is invalid.

400 (Bad Request)

RULE_SUMMARY_STATUS_INVALID

A newer summary calculation exists for this accounting period.

400 (Bad Request)

RULE_SUMMARY_STATUS_SUPERSEDED

Adjustments previously submitted against the supplied calculation ID.

400 (Bad Request)

RULE_ALREADY_ADJUSTED

One or more adjustments would result in a negative value that is not permitted.

400 (Bad Request)

RULE_RESULTING_VALUE_NOT_PERMITTED

Adjustment to turnover exceeds consolidated expenses threshold.

400 (Bad Request)

RULE_OVER_CONSOLIDATED_EXPENSES_THRESHOLD

Adjustment to expenses where trading income allowance claimed.

400 (Bad Request)

RULE_TRADING_INCOME_ALLOWANCE_CLAIMED

The format of the supplied tax year is not valid.

400 (Bad Request)

FORMAT_TAX_YEAR

The specified tax year is not supported. Either the tax year specified is before the minimum tax year value, or it is after the maximum tax year value.

400 (Bad Request)

RULE_TAX_YEAR_NOT_SUPPORTED

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

400 (Bad Request)

RULE_TAX_YEAR_RANGE_INVALID

A tax year before 2023-24 was supplied. A request with a tax year parameter is only valid for tax years 2023-24 or later.

400 (Bad Request)

INVALID_TAX_YEAR_PARAMETER

The client and/or agent is not authorised. This is normally because: the client is not subscribed to MTD, the agent is not subscribed to Agent Services, or the client has not authorised the agent to act on their behalf.

403 (Forbidden)

CLIENT_OR_AGENT_NOT_AUTHORISED

No adjustable summary calculation found for this calculation ID.

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 success response.

TYPE_OF_BUSINESS_INCORRECT

Simulates the scenario where the calculation ID supplied does not relate to a self-employment business.

SUMMARY_STATUS_INVALID

Simulates the scenario where the summary is invalid and cannot be adjusted.

SUMMARY_STATUS_SUPERSEDED

Simulates the scenario where the summary is superseded and cannot be adjusted.

ALREADY_ADJUSTED

Simulates the scenario where the summary has already been adjusted.

RESULTING_VALUE_NOT_PERMITTED

Simulates the scenario where one or more adjustments would result in a negative value that is not permitted.

SELF_EMPLOYMENT_OVER_CONSOLIDATED_EXPENSES_THRESHOLD

Simulates the scenario where the cumulative turnover amount exceeds the consolidated expenses threshold.

TRADING_INCOME_ALLOWANCE_CLAIMED

Simulates the scenario where trading income allowance was claimed but the adjustment was made to expenses.

NOT_FOUND

Simulates the scenario where no data is found.

TAX_YEAR_NOT_SUPPORTED

Simulates the scenario where the tax year is not supported.

Close Section

UK Property Business

UK Property Business resources

/individuals/self-assessment/adjustable-summary/{nino}/uk-property/{calculationId}

Retrieve a UK Property Business Source Adjustable Summary (BSAS)
GET

This endpoint allows the user to request a specific Business Source Adjustable Summary for a UK property business Furnished Holiday Letting (FHL) or a Non FHL UK property. A National Insurance number and Calculation id must be provided.

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

calculationId
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: 717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4

Query parameters

Name Description
taxYear
string
optional

The tax year to which the data applies in the format YYYY-YY. The range must not be greater than a single year. For example, 2023-25 is not valid.

This is mandatory for tax years 2023-24 and onwards and must not be provided for earlier tax years.

For example: 2023-24

Request headers

Name Description
Accept
required

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

For example: application/vnd.hmrc.3.0+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.

UK FHL Response 

{
  "metadata": {
    "calculationId": "717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
    "requestedDateTime": "2020-12-05T16:19:44Z",
    "adjustedDateTime": "2020-12-05T16:19:44Z",
    "nino": "TC663795B",
    "taxYear": "2019-20",
    "summaryStatus": "valid"
  },
  "inputs": {
    "businessId": "XAIS12345678910",
    "typeOfBusiness": "uk-property-fhl",
    "businessName": "My uk property business",
    "accountingPeriodStartDate": "2020-04-06",
    "accountingPeriodEndDate": "2021-04-05",
    "source": "MTD-SA",
    "submissionPeriods": [
      {
        "periodId": "2019-04-06_2019-07-05",
        "submissionId": "4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
        "startDate": "2019-04-06",
        "endDate": "2020-04-05",
        "receivedDateTime": "2019-02-15T09:35:04.843Z"
      }
    ]
  },
  "adjustableSummaryCalculation": {
    "totalIncome": 0.12,
    "income": {
      "totalRentsReceived": 0.12,
      "rarRentReceived": 0.12
    },
    "totalExpenses": 0.12,
    "expenses": {
      "premisesRunningCosts": 0.12,
      "repairsAndMaintenance": 0.12,
      "financialCosts": 0.12,
      "professionalFees": 0.12,
      "costOfServices": 0.12,
      "other": 0.12,
      "travelCosts": 0.12
    },
    "netProfit": 0.12,
    "totalAdditions": 0.12,
    "additions": {
      "privateUseAdjustment": 0.12,
      "balancingCharge": 0.12,
      "bpraBalancingCharge": 0.12
    },
    "totalDeductions": 0.12,
    "deductions": {
      "annualInvestmentAllowance": 0.12,
      "businessPremisesRenovationAllowance": 0.12,
      "otherCapitalAllowance": 0.12,
      "rarReliefClaimed": 0.12,
      "electricChargePointAllowance": 0.12,
      "zeroEmissionsCarAllowance": 0.12
    },
    "taxableProfit": 1344
  },
  "adjustments": {
    "income": {
      "totalRentsReceived": 0.12
    },
    "expenses": {
      "premisesRunningCosts": 0.12,
      "repairsAndMaintenance": 0.12,
      "financialCosts": 0.12,
      "professionalFees": 0.12,
      "costOfServices": 0.12,
      "other": 0.12,
      "travelCosts": 0.12
    }
  },
  "adjustedSummaryCalculation": {
    "totalIncome": 0.12,
    "income": {
      "totalRentsReceived": 0.12,
      "rarRentReceived": 0.12
    },
    "totalExpenses": 0.12,
    "expenses": {
      "premisesRunningCosts": 0.12,
      "repairsAndMaintenance": 0.12,
      "financialCosts": 0.12,
      "professionalFees": 0.12,
      "costOfServices": 0.12,
      "other": 0.12,
      "travelCosts": 0.12
    },
    "netProfit": 0.12,
    "totalAdditions": 0.12,
    "additions": {
      "privateUseAdjustment": 0.12,
      "balancingCharge": 0.12,
      "bpraBalancingCharge": 0.12
    },
    "totalDeductions": 0.12,
    "deductions": {
      "annualInvestmentAllowance": 0.12,
      "businessPremisesRenovationAllowance": 0.12,
      "otherCapitalAllowance": 0.12,
      "rarReliefClaimed": 0.12,
      "electricChargePointAllowance": 0.12,
      "zeroEmissionsCarAllowance": 0.12
    },
    "taxableProfit": 1344
  },
  "links": [
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA999999A/uk-property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
      "rel":"self",
      "method":"GET"
    },
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA999999A/uk-property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4/adjust",
      "rel":"submit-uk-property-accounting-adjustments",
      "method":"POST"
    }
  ]
}

UK Non-FHL Response 

{
  "metadata": {
    "calculationId": "717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
    "requestedDateTime": "2020-12-05T16:19:44Z",
    "adjustedDateTime": "2020-12-05T16:19:44Z",
    "nino": "TC663795B",
    "taxYear": "2019-20",
    "summaryStatus": "valid"
  },
  "inputs": {
    "businessId": "XAIS12345678910",
    "typeOfBusiness": "uk-property-non-fhl",
    "businessName": "My uk property business",
    "accountingPeriodStartDate": "2019-04-06",
    "accountingPeriodEndDate": "2020-04-05",
    "source": "MTD-SA",
    "submissionPeriods": [
      {
        "periodId": "2019-04-06_2019-07-05",
        "submissionId": "4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
        "startDate": "2019-04-06",
        "endDate": "2020-04-05",
        "receivedDateTime": "2019-02-15T09:35:04.843Z"
      }
    ]
  },
  "adjustableSummaryCalculation": {
    "totalIncome": 0.12,
    "income": {
      "totalRentsReceived": 0.12,
      "premiumsOfLeaseGrant": 0.12,
      "reversePremiums": 0.12,
      "otherPropertyIncome": 0.12,
      "rarRentReceived": 0.12
    },
    "totalExpenses": 0.12,
    "expenses": {
      "premisesRunningCosts": 0.12,
      "repairsAndMaintenance": 0.12,
      "financialCosts": 0.12,
      "professionalFees": 0.12,
      "costOfServices": 0.12,
      "residentialFinancialCost": 0.12,
      "broughtFwdResidentialFinancialCost": 0.12,
      "other": 0.12,
      "travelCosts": 0.12
    },
    "netProfit": 0.12,
    "totalAdditions": 0.12,
    "additions": {
      "privateUseAdjustment": 0.12,
      "balancingCharge": 0.12,
      "bpraBalancingCharge": 0.12
    },
    "totalDeductions": 0.12,
    "deductions": {
      "zeroEmissionGoods": 0.12,
      "annualInvestmentAllowance": 0.12,
      "costOfReplacingDomesticItems": 0.12,
      "businessPremisesRenovationAllowance": 0.12,
      "otherCapitalAllowance": 0.12,
      "rarReliefClaimed": 0.12,
      "electricChargePointAllowance": 0.12,
      "structuredBuildingAllowance": 0.12,
      "enhancedStructuredBuildingAllowance": 0.12,
      "zeroEmissionsCarAllowance": 0.12
    },
    "taxableProfit": 12500
  },
  "adjustments": {
    "income": {
      "totalRentsReceived": 0.12,
      "premiumsOfLeaseGrant": 0.12,
      "reversePremiums": 0.12,
      "otherPropertyIncome": 0.12
    },
    "expenses": {
      "premisesRunningCosts": 0.12,
      "repairsAndMaintenance": 0.12,
      "financialCosts": 0.12,
      "professionalFees": 0.12,
      "costOfServices": 0.12,
      "residentialFinancialCost": 0.12,
      "other": 0.12,
      "travelCosts": 0.12
    }
  },
  "adjustedSummaryCalculation": {
    "totalIncome": 0.12,
    "income": {
      "totalRentsReceived": 0.12,
      "premiumsOfLeaseGrant": 0.12,
      "reversePremiums": 0.12,
      "otherPropertyIncome": 0.12,
      "rarRentReceived": 0.12
    },
    "totalExpenses": 0.12,
    "expenses": {
      "premisesRunningCosts": 0.12,
      "repairsAndMaintenance": 0.12,
      "financialCosts": 0.12,
      "professionalFees": 0.12,
      "costOfServices": 0.12,
      "residentialFinancialCost": 0.12,
      "broughtFwdResidentialFinancialCost": 0.12,
      "other": 0.12,
      "travelCosts": 0.12
    },
    "netProfit": 0.12,
    "totalAdditions": 0.12,
    "additions": {
      "privateUseAdjustment": 0.12,
      "balancingCharge": 0.12,
      "bpraBalancingCharge": 0.12
    },
    "totalDeductions": 0.12,
    "deductions": {
      "zeroEmissionGoods": 0.12,
      "annualInvestmentAllowance": 0.12,
      "costOfReplacingDomesticItems": 0.12,
      "businessPremisesRenovationAllowance": 0.12,
      "otherCapitalAllowance": 0.12,
      "rarReliefClaimed": 0.12,
      "electricChargePointAllowance": 0.12,
      "structuredBuildingAllowance": 0.12,
      "enhancedStructuredBuildingAllowance": 0.12,
      "zeroEmissionsCarAllowance": 0.12
    },
    "taxableProfit": 22500
  },
  "links": [
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA999999A/uk-property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
      "rel":"self",
      "method":"GET"
    },
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA999999A/uk-property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4/adjust",
      "rel":"submit-uk-property-accounting-adjustments",
      "method":"POST"
    }
  ]
}

UK Non-FHL with Consolidated Expenses Response 

{
  "metadata": {
    "calculationId": "717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
    "requestedDateTime": "2020-12-05T16:19:44Z",
    "adjustedDateTime": "2020-12-05T16:19:44Z",
    "nino": "TC663795B",
    "taxYear": "2019-20",
    "summaryStatus": "valid"
  },
  "inputs": {
    "businessId": "XAIS12345678910",
    "typeOfBusiness": "uk-property-non-fhl",
    "businessName": "My uk property business",
    "accountingPeriodStartDate": "2019-04-06",
    "accountingPeriodEndDate": "2020-04-05",
    "source": "MTD-SA",
    "submissionPeriods": [
      {
        "periodId": "2019-04-06_2019-07-05",
        "submissionId": "4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
        "startDate": "2019-04-06",
        "endDate": "2020-04-05",
        "receivedDateTime": "2019-02-15T09:35:04.843Z"
      }
    ]
  },
  "adjustableSummaryCalculation": {
    "totalIncome": 0.12,
    "income": {
      "totalRentsReceived": 0.12,
      "premiumsOfLeaseGrant": 0.12,
      "reversePremiums": 0.12,
      "otherPropertyIncome": 0.12,
      "rarRentReceived": 0.12
    },
    "totalExpenses": 0.12,
    "expenses": {
      "consolidatedExpenses": 0.12
    },
    "netProfit": 0.12,
    "totalAdditions": 0.12,
    "additions": {
      "privateUseAdjustment": 0.12,
      "balancingCharge": 0.12,
      "bpraBalancingCharge": 0.12
    },
    "totalDeductions": 0.12,
    "deductions": {
      "zeroEmissionGoods": 0.12,
      "annualInvestmentAllowance": 0.12,
      "costOfReplacingDomesticItems": 0.12,
      "businessPremisesRenovationAllowance": 0.12,
      "otherCapitalAllowance": 0.12,
      "rarReliefClaimed": 0.12,
      "electricChargePointAllowance": 0.12,
      "structuredBuildingAllowance": 0.12,
      "enhancedStructuredBuildingAllowance": 0.12,
      "zeroEmissionsCarAllowance": 0.12
    },
    "taxableProfit": 12500
  },
  "adjustments": {
    "income": {
      "totalRentsReceived": 0.12,
      "premiumsOfLeaseGrant": 0.12,
      "reversePremiums": 0.12,
      "otherPropertyIncome": 0.12
    },
    "expenses": {
      "consolidatedExpenses": 0.12
    }
  },
  "adjustedSummaryCalculation": {
    "totalIncome": 0.12,
    "income": {
      "totalRentsReceived": 0.12,
      "premiumsOfLeaseGrant": 0.12,
      "reversePremiums": 0.12,
      "otherPropertyIncome": 0.12,
      "rarRentReceived": 0.12
    },
    "totalExpenses": 0.12,
    "expenses": {
      "consolidatedExpenses": 0.12
    },
    "netProfit": 0.12,
    "totalAdditions": 0.12,
    "additions": {
      "privateUseAdjustment": 0.12,
      "balancingCharge": 0.12,
      "bpraBalancingCharge": 0.12
    },
    "totalDeductions": 0.12,
    "deductions": {
      "zeroEmissionGoods": 0.12,
      "annualInvestmentAllowance": 0.12,
      "costOfReplacingDomesticItems": 0.12,
      "businessPremisesRenovationAllowance": 0.12,
      "otherCapitalAllowance": 0.12,
      "rarReliefClaimed": 0.12,
      "electricChargePointAllowance": 0.12,
      "structuredBuildingAllowance": 0.12,
      "enhancedStructuredBuildingAllowance": 0.12,
      "zeroEmissionsCarAllowance": 0.12
    },
    "taxableProfit": 22500
  },
  "links": [
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA999999A/uk-property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
      "rel":"self",
      "method":"GET"
    },
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA999999A/uk-property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4/adjust",
      "rel":"submit-uk-property-accounting-adjustments",
      "method":"POST"
    }
  ]
}

UK Non-FHL with Property Allowance Response 

{
  "metadata": {
    "calculationId": "717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
    "requestedDateTime": "2020-12-05T16:19:44Z",
    "adjustedDateTime": "2020-12-05T16:19:44Z",
    "nino": "TC663795B",
    "taxYear": "2019-20",
    "summaryStatus": "valid"
  },
  "inputs": {
    "businessId": "XAIS12345678910",
    "typeOfBusiness": "uk-property-non-fhl",
    "businessName": "My uk property business",
    "accountingPeriodStartDate": "2019-04-06",
    "accountingPeriodEndDate": "2020-04-05",
    "source": "MTD-SA",
    "submissionPeriods": [
      {
        "periodId": "2019-04-06_2019-07-05",
        "submissionId": "4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
        "startDate": "2019-04-06",
        "endDate": "2020-04-05",
        "receivedDateTime": "2019-02-15T09:35:04.843Z"
      }
    ]
  },
  "adjustableSummaryCalculation": {
    "totalIncome": 0.12,
    "income": {
      "totalRentsReceived": 0.12,
      "premiumsOfLeaseGrant": 0.12,
      "reversePremiums": 0.12,
      "otherPropertyIncome": 0.12,
      "rarRentReceived": 0.12
    },
    "totalExpenses": 0.12,
    "expenses": {
      "premisesRunningCosts": 0.12,
      "repairsAndMaintenance": 0.12,
      "financialCosts": 0.12,
      "professionalFees": 0.12,
      "costOfServices": 0.12,
      "residentialFinancialCost": 0.12,
      "broughtFwdResidentialFinancialCost": 0.12,
      "other": 0.12,
      "travelCosts": 0.12
    },
    "netProfit": 0.12,
    "totalAdditions": 0.12,
    "additions": {
      "balancingCharge": 0.12,
      "bpraBalancingCharge": 0.12
    },
    "totalDeductions": 0.12,
    "deductions": {
      "propertyAllowance": 0.12
    },
    "taxableProfit": 12500
  },
  "adjustments": {
    "income": {
      "totalRentsReceived": 0.12,
      "premiumsOfLeaseGrant": 0.12,
      "reversePremiums": 0.12,
      "otherPropertyIncome": 0.12
    },
    "expenses": {
      "premisesRunningCosts": 0.12,
      "repairsAndMaintenance": 0.12,
      "financialCosts": 0.12,
      "professionalFees": 0.12,
      "costOfServices": 0.12,
      "residentialFinancialCost": 0.12,
      "other": 0.12,
      "travelCosts": 0.12
    }
  },
  "adjustedSummaryCalculation": {
    "totalIncome": 0.12,
    "income": {
      "totalRentsReceived": 0.12,
      "premiumsOfLeaseGrant": 0.12,
      "reversePremiums": 0.12,
      "otherPropertyIncome": 0.12,
      "rarRentReceived": 0.12
    },
    "totalExpenses": 0.12,
    "expenses": {
      "premisesRunningCosts": 0.12,
      "repairsAndMaintenance": 0.12,
      "financialCosts": 0.12,
      "professionalFees": 0.12,
      "costOfServices": 0.12,
      "residentialFinancialCost": 0.12,
      "broughtFwdResidentialFinancialCost": 0.12,
      "other": 0.12,
      "travelCosts": 0.12
    },
    "netProfit": 0.12,
    "totalAdditions": 0.12,
    "additions": {
      "balancingCharge": 0.12,
      "bpraBalancingCharge": 0.12
    },
    "totalDeductions": 0.12,
    "deductions": {
      "propertyAllowance": 0.12
    },
    "taxableProfit": 22500
  },
  "links": [
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA999999A/uk-property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
      "rel":"self",
      "method":"GET"
    },
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA999999A/uk-property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4/adjust",
      "rel":"submit-uk-property-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.
calculationId
string
required

The unique identifier of the summary calculation.

For example: 717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4

requestedDateTime
string
required

The date and time the summary calculation was originally requested, prior to any adjustments.

For example: 2019-04-04T01:01:01Z

adjustedDateTime
string
optional

The date and time this calculation was adjusted.

For example: 2019-04-04T01:01:01Z

nino
string
required

National Insurance number, in the format AA999999A.

For example: TC663795B

taxYear
string
required

The tax year the data applies to, for example, 2021-22. The start year and end year must not span two tax years. No gaps are allowed, for example, 2020-22 is not valid.

For example: 2021-22

summaryStatus
string
required

The status of the this calculated summary.

Limited to the following possible values:

valid
invalid
superseded
inputs
object
required

Object containing the inputs that were used in this calculation.
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}$

typeOfBusiness
string
required

The type of business the calculation summary is for.

Limited to the following possible values:

uk-property-fhl
uk-property-non-fhl
businessName
string
optional

The name of the business.

For example: My uk property business

accountingPeriodStartDate
string
required

The date the accounting period started.

For example: 2021-22

accountingPeriodEndDate
string
required

The date the accounting period ended.

For example: 2022-23

source
string
required

Specifies the source of the income data used in this calculation.

Limited to the following possible values:

MTD-SA
submissionPeriods
array
required

Array containing the submission periods for the income source. A periodic summary will always have either a periodId or a submissionId, but not both.
periodId
string
optional

A reference to the unique identifier of the period. Must conform to: YYYY-MM-DD_YYYY-MM-DD

For example: 2019-04-06_2019-07-05

submissionId
string
optional

A reference to the unique identifier of the period.

Must conform to the regular expression ^[0-9a-f]{8}-[0-9a-f]{4}-[1-5][0-9a-f]{3}-[89ab][0-9a-f]{3}-[0-9a-f]{12}$

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: 2019-04-05

receivedDateTime
string
required

The date and time data received.

For example: 2019-04-04T01:01:01.123Z

adjustableSummaryCalculation
object
required

Object containing the details about UK property summary calculation.
totalIncome
number
optional

The total income for the income source. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

income
object
optional

Object containing the fields that can be adjusted for UK property income sources.
totalRentsReceived
number
optional

The total amount of property rental income. The value must be between 0 and 99999999999.99 up to 2 decimal places.

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 up to 2 decimal places.

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 up to 2 decimal places.

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 up to 2 decimal places.

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 up to 2 decimal places.

For example: 1000.45

totalExpenses
number
optional

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

For example: 2000.50

expenses
object
optional

Object containing the expenses for UK property income sources.
consolidatedExpenses
number
optional

Sum of all expenses for the specified period. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

premisesRunningCosts
number
optional

Rent, rates, insurance, ground rents etc. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

repairsAndMaintenance
number
optional

Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

financialCosts
number
optional

Loan interest and other financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

professionalFees
number
optional

Legal, management and other professional fees. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

costOfServices
number
optional

Cost of services provided, including wages. The value must be between 0 and 99999999999.99 up to 2 decimal places.

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 up to 2 decimal places.

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 up to 2 decimal places.

For example: 1000.45

other
number
optional

Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.

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 up to 2 decimal places.

For example: 1000.45

netProfit
number
optional

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

For example: 1000.45

netLoss
number
optional

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

For example: 1000.45

totalAdditions
number
optional

The total additions to net profit (or deduction to net loss). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

additions
object
optional

Object containing the breakdown of the adjustable additions for the accounting period.
privateUseAdjustment
number
optional

Private use adjustment on an asset by a sole trader or partner in a partnership, the asset is put in to a single-asset pool and allowances are restricted on the business to private-use ratio. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

balancingCharge
number
optional

Balancing charge on sale or cessation of business use (where you have disposed of assets for more than their tax value). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

bpraBalancingCharge
number
optional

Balancing charge on sale or cessation of business use (only where Business Premises Renovation Allowance has been claimed). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

totalDeductions
number
optional

The total deductions to net loss (or addition to net profit). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

deductions
object
optional

Object containing the deduction for UK property income sources.
zeroEmissionGoods
number
optional

Zero emission goods vehicle allowance for goods vehicles purchased for business use. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

annualInvestmentAllowance
number
optional

Annual investment allowance on items that qualify up to the AIA amount. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

costOfReplacingDomesticItems
number
optional

Cost of Replacing Domestic Items - formerly Wear and Tear allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

businessPremisesRenovationAllowance
number
optional

Business Premises Renovation Allowance if converting or renovating unused qualifying business premises. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

propertyAllowance
number
optional

The amount of property allowance income received. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

otherCapitalAllowance
number
optional

Other capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

rarReliefClaimed
number
optional

The amount of rental income claimed under the Rent a Room scheme for the period. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

electricChargePointAllowance
number
optional

The expenditure incurred on electric charge-point equipment. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

structuredBuildingAllowance
number
optional

The amount of structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

enhancedStructuredBuildingAllowance
number
optional

The amount of enhanced structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

zeroEmissionsCarAllowance
number
optional

The amount of zero emissions car allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

taxableProfit
integer
optional

Amount of taxable net profit. The value must be between 0 and 99999999999 no decimal places.

For example: 1000

adjustedIncomeTaxLoss
integer
optional

Amount of taxable net loss. The value must be between 0 and 99999999999 no decimal places.

For example: 1000

adjustments
object
optional

Object containing the adjustments made.
income
object
optional

Object containing the adjustments to income.
totalRentsReceived
number
optional

The total amount of property rental Income. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).

For example: 10000.45

premiumsOfLeaseGrant
number
optional

Premiums received for the grant of a lease and other lump sums to possess a property. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).

For example: 1000.89

reversePremiums
number
optional

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 up to 2 decimal places (excluding 0 values or 0.00 values).

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 -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).

For example: 1000.45

expenses
object
optional

Object containing the adjustments to income.
consolidatedExpenses
number
optional

Sum of all expenses for the specified period. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).

For example: 10000.45

premisesRunningCosts
number
optional

Rent, rates, insurance, ground rents etc. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).

For example: 10000.45

repairsAndMaintenance
number
optional

Property repairs and maintenance. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).

For example: 10000.45

financialCosts
number
optional

Loan interest and other financial costs. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).

For example: 10000.45

professionalFees
number
optional

Legal, management and other professional fees. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).

For example: 10000.45

costOfServices
number
optional

Cost of services provided, including wages. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).

For example: 10000.45

residentialFinancialCost
number
optional

Captures residential financial cost that can be deductible from rental income (tax relief). The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).

For example: 10000.45

other
number
optional

Other allowable property expenses. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).

For example: 10000.45

travelCosts
number
optional

Car, van and travel costs incurred in running a property business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).

For example: 10000.45

adjustedSummaryCalculation
object
required

Object containing the details about the UK property summary calculation.
totalIncome
number
optional

The total income for the income source. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

income
object
optional

Object containing the fields that can be adjusted for UK property income sources.
totalRentsReceived
number
optional

The total amount of property rental income. The value must be between 0 and 99999999999.99 up to 2 decimal places.

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 up to 2 decimal places.

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 up to 2 decimal places.

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 up to 2 decimal places.

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 up to 2 decimal places.

For example: 1000.45

totalExpenses
number
optional

The total expenses for the income source. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 2000.50

expenses
object
optional

Object containing the expenses for UK property income sources.
consolidatedExpenses
number
optional

Sum of all expenses for the specified period. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

premisesRunningCosts
number
optional

Rent, rates, insurance, ground rents etc. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

repairsAndMaintenance
number
optional

Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

financialCosts
number
optional

Loan interest and other financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

professionalFees
number
optional

Legal, management and other professional fees. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

costOfServices
number
optional

Cost of services provided, including wages. The value must be between 0 and 99999999999.99 up to 2 decimal places.

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 up to 2 decimal places.

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 up to 2 decimal places.

For example: 1000.45

other
number
optional

Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.

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 up to 2 decimal places.

For example: 1000.45

netProfit
number
optional

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

For example: 1000.45

netLoss
number
optional

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

For example: 1000.45

totalAdditions
number
optional

The total additions to net profit (or deduction to net loss). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

additions
object
optional

Object containing the breakdown of the adjustable additions for the accounting period.
privateUseAdjustment
number
optional

Private use adjustment on an asset by a sole trader or partner in a partnership, the asset is put in to a single-asset pool and allowances are restricted on the business to private-use ratio. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

balancingCharge
number
optional

Balancing charge on sale or cessation of business use (where you have disposed of assets for more than their tax value). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

bpraBalancingCharge
number
optional

Balancing charge on sale or cessation of business use (only where Business Premises Renovation Allowance has been claimed). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

totalDeductions
number
optional

The total deductions to net loss (or addition to net profit). The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

deductions
object
optional

Object containing the deduction for UK property income sources.
zeroEmissionGoods
number
optional

Zero emission goods vehicle allowance for goods vehicles purchased for business use. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

annualInvestmentAllowance
number
optional

Annual investment allowance on items that qualify up to the AIA amount. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

costOfReplacingDomesticItems
number
optional

Cost of Replacing Domestic Items - formerly Wear and Tear allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

businessPremisesRenovationAllowance
number
optional

Business Premises Renovation Allowance if converting or renovating unused qualifying business premises. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

propertyAllowance
number
optional

The amount of property allowance income received. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

otherCapitalAllowance
number
optional

Other capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

rarReliefClaimed
number
optional

The amount of rental income claimed under the Rent a Room scheme for the period. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

electricChargePointAllowance
number
optional

The expenditure incurred on electric charge-point equipment. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

structuredBuildingAllowance
number
optional

The amount of enhanced structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

enhancedStructuredBuildingAllowance
number
optional

The amount of structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

zeroEmissionsCarAllowance
number
optional

The amount of zero emissions car allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.

For example: 1000.45

taxableProfit
integer
optional

Amount of taxable net profit. The value must be between 0 and 99999999999 no decimal places.

For example: 1000

adjustedIncomeTaxLoss
integer
optional

Amount of taxable net loss. The value must be between 0 and 99999999999 no decimal places.

For example: 1000

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
submit-uk-property-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 tax year is not valid.

400 (Bad Request)

FORMAT_TAX_YEAR

The format of the supplied calculation ID is invalid.

400 (Bad Request)

FORMAT_CALCULATION_ID

The calculation ID supplied does not relate to a UK property business.

400 (Bad Request)

RULE_TYPE_OF_BUSINESS_INCORRECT

The specified tax year is not supported. Either the tax year specified is before the minimum tax year value, or it is after the maximum tax year value.

400 (Bad Request)

RULE_TAX_YEAR_NOT_SUPPORTED

A tax year before 2023-24 was supplied. A request with a tax year parameter is only valid for tax years 2023-24 or later.

400 (Bad Request)

INVALID_TAX_YEAR_PARAMETER

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

400 (Bad Request)

RULE_TAX_YEAR_RANGE_INVALID

The client and/or agent is not authorised. This is normally 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 the scenario where no data is found.

UK_PROPERTY_FHL_PROFIT

Simulates success response with uk property FHL and profit.

UK_PROPERTY_FHL_LOSS

Simulates success response with uk property FHL and loss.

UK_PROPERTY_NON_FHL_PROFIT

Simulates success response with uk property Non FHL and profit.

UK_PROPERTY_NON_FHL_LOSS

Simulates success response with uk property Non FHL and loss.

UK_PROPERTY_FHL_CONSOLIDATED

Simulates success response with FHL adjusted summary and consolidated expenses.

UK_PROPERTY_NON_FHL_CONSOLIDATED

Simulates success response with non FHL adjusted summary and consolidated expenses.

UK_FHL_PROPERTY_ALLOWANCE

Simulates success response with FHL adjusted summary and propertyAllowance.

UK_NON_FHL_PROPERTY_ALLOWANCE

Simulates success response with non FHL adjusted summary and propertyAllowance.

UK_PROPERTY_STATUS_INVALID

Simulates success response with summary status invalid.

UK_PROPERTY_STATUS_SUPERSEDED

Simulates success response with summary status superseded.

NOT_UK_PROPERTY

Simulates the scenario where the calculationId is not a UK property.

TAX_YEAR_NOT_SUPPORTED

Simulates the scenario where the tax year is not supported.

NOT_FOUND

Simulates the scenario where no matching resource is found.

Close Section
/individuals/self-assessment/adjustable-summary/{nino}/uk-property/{calculationId}/adjust

Submit UK Property Accounting Adjustments
POST

This endpoint allows the user to provide accounting adjustments against a specified Business Source Accounting Summary quoting its unique identifier. The calculation ID quoted must be for a UK Property Business, and it must not have been adjusted previously. Only data for one property business (either FHL or Non-FHL) should be included in any submission. A National Insurance number and calculation ID must be provided.

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

calculationId
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: 717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4

Query parameters

Name Description
taxYear
string
optional

The tax year to which the data applies in the format YYYY-YY. The range must not be greater than a single year. For example, 2023-25 is not valid.

This is mandatory for tax years 2023-24 and onwards and must not be provided for earlier tax years.

For example: 2023-24

Request headers

Name Description
Accept
required

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

For example: application/vnd.hmrc.3.0+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: UK Non-FHL Property with Full Expenses 

{
  "nonFurnishedHolidayLet": {
    "income": {
      "totalRentsReceived": 1000.45,
      "premiumsOfLeaseGrant": 1000.45,
      "reversePremiums": 1000.45,
      "otherPropertyIncome": 1000.45
    },
    "expenses": {
      "premisesRunningCosts": 1000.45,
      "repairsAndMaintenance": 1000.45,
      "financialCosts": 1000.45,
      "professionalFees": 1000.45,
      "costOfServices": 1000.45,
      "residentialFinancialCost": 1000.45,
      "other": 1000.45,
      "travelCosts": 1000.45
    }
  }
}

Scenario: UK Non-FHL Property with Consolidated Expenses 

{
  "nonFurnishedHolidayLet": {
    "income": {
      "totalRentsReceived": 1000.45,
      "premiumsOfLeaseGrant": 1000.45,
      "reversePremiums": 1000.45,
      "otherPropertyIncome": 1000.45
    },
    "expenses": {
      "consolidatedExpenses": 1000.45
    }
  }
}

Scenario: UK FHL Property with Full Expenses 

{
  "furnishedHolidayLet": {
    "income": {
      "totalRentsReceived": 1000.45
    },
    "expenses": {
      "premisesRunningCosts": 1000.45,
      "repairsAndMaintenance": 1000.45,
      "financialCosts": 1000.45,
      "professionalFees": 1000.45,
      "costOfServices": 1000.45,
      "other": 1000.45,
      "travelCosts": 1000.45
    }
  }
}

Scenario: UK FHL Property with Consolidated Expenses 

{
  "furnishedHolidayLet": {
    "income": {
      "totalRentsReceived": 1000.45
    },
    "expenses": {
      "consolidatedExpenses": 1000.45
    }
  }
}

Name Description
nonFurnishedHolidayLet
object
optional

Object holding Non-FHL adjustments.
income
object
optional

Object containing the adjustments to income values.
totalRentsReceived
number
optional

The adjustment to total property rental income. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

reversePremiums
number
optional

The adjustment to reverse premiums and inducements. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

expenses
object
optional

Object containing the adjustments to expenses values.
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

premisesRunningCosts
number
optional

The adjustment to rent, rates, insurance, ground rents etc. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (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 up to 2 decimal places (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 up to 2 decimal places (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 up to 2 decimal places (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 up to 2 decimal places (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 up to 2 decimal places (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 up to 2 decimal places (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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

furnishedHolidayLet
object
optional

Object holding FHL adjustments.
income
object
optional

Object containing the adjustments to income values.
totalRentsReceived
number
optional

The adjustment to total property rental income. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

expenses
object
optional

Object containing the adjustments to expenses values.
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 up to 2 decimal places (excluding 0 or 0.00).

For example: 1000.45

premisesRunningCosts
number
optional

The adjustment to rent, rates, insurance, ground rents etc. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (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 up to 2 decimal places (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 up to 2 decimal places (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 up to 2 decimal places (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 up to 2 decimal places (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 up to 2 decimal places (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 up to 2 decimal places (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.

{
  "links": [
    {
      "href": "/individuals/self-assessment/adjustable-summary/AA999999A/uk-property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
      "rel": "self",
      "method": "GET"
    }
  ]
}

Name Description
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/uk-property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4

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
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 calculation ID is invalid.

400 (Bad Request)

FORMAT_CALCULATION_ID

One or more values has been added with the incorrect format.

400 (Bad Request)

FORMAT_VALUE

Consolidated expenses adjusted with other unexpected fields.

400 (Bad Request)

RULE_BOTH_EXPENSES_SUPPLIED

The calculation ID supplied does not relate to a UK property business.

400 (Bad Request)

RULE_TYPE_OF_BUSINESS_INCORRECT

An empty or non-matching body was submitted.

400 (Bad Request)

RULE_INCORRECT_OR_EMPTY_BODY_SUBMITTED

The status of the summary with this calculation ID is invalid.

400 (Bad Request)

RULE_SUMMARY_STATUS_INVALID

A newer summary calculation exists for this accounting period.

400 (Bad Request)

RULE_SUMMARY_STATUS_SUPERSEDED

Adjustments previously submitted against the supplied calculation ID.

400 (Bad Request)

RULE_ALREADY_ADJUSTED

One or more adjustments would result in a negative value that is not permitted.

400 (Bad Request)

RULE_RESULTING_VALUE_NOT_PERMITTED

Adjustment to turnover exceeds consolidated expenses threshold.

400 (Bad Request)

RULE_OVER_CONSOLIDATED_EXPENSES_THRESHOLD

Adjustment to expenses where property income allowance claimed.

400 (Bad Request)

RULE_PROPERTY_INCOME_ALLOWANCE_CLAIMED

Both FHL and Non-FHL properties cannot be present at the same time.

400 (Bad Request)

RULE_BOTH_PROPERTIES_SUPPLIED

The format of the supplied tax year is not valid.

400 (Bad Request)

FORMAT_TAX_YEAR

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

400 (Bad Request)

RULE_TAX_YEAR_RANGE_INVALID

The specified tax year is not supported. Either the tax year specified is before the minimum tax year value, or it is after the maximum tax year value.

400 (Bad Request)

RULE_TAX_YEAR_NOT_SUPPORTED

A tax year before 2023-24 was supplied. A request with a tax year parameter is only valid for tax years 2023-24 or later.

400 (Bad Request)

INVALID_TAX_YEAR_PARAMETER

The client and/or agent is not authorised. This is normally because: the client is not subscribed to MTD, the agent is not subscribed to Agent Services, or the client has not authorised the agent to act on their behalf.

403 (Forbidden)

CLIENT_OR_AGENT_NOT_AUTHORISED

No adjustable summary calculation found for this calculation ID.

404 (Not Found)

MATCHING_RESOURCE_NOT_FOUND

For error scenarios that are common across all APIs, and for error formats, see our reference guide.

Test data

Scenario simulations using Gov-Test-Scenario headers is only available in the sandbox environment.

Header Value (Gov-Test-Scenario) Scenario

N/A - DEFAULT

Simulates success response.

TYPE_OF_BUSINESS_INCORRECT

Simulates the scenario where the calculation ID supplied does not relate to a UK property business.

SUMMARY_STATUS_INVALID

Simulates the scenario where the summary is invalid and cannot be adjusted.

SUMMARY_STATUS_SUPERSEDED

Simulates the scenario where the summary is superseded and cannot be adjusted.

ALREADY_ADJUSTED

Simulates the scenario where the summary has already been adjusted.

RESULTING_VALUE_NOT_PERMITTED

Simulates the scenario where one or more adjustments would result in a negative value that is not permitted.

UK_PROPERTY_OVER_CONSOLIDATED_EXPENSES_THRESHOLD

Simulates the scenario where the cumulative turnover amount exceeds the consolidated expenses threshold.

UK_PROPERTY_INCOME_ALLOWANCE_CLAIMED

Simulates the scenario where property income allowance was claimed but the adjustment was made to expenses.

NOT_FOUND

Simulates the scenario where no data is found.

TAX_YEAR_NOT_SUPPORTED

Simulates the scenario where the tax year is not supported.

Close Section

Foreign Property Business

Foreign Property Business resources

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

Retrieve a Foreign Property Business Source Adjustable Summary (BSAS)
GET

This endpoint allows the user to request a specific Business Source Adjustable Summary for a Foreign property business EEA Furnished Holiday Letting (FHL) or a Non FHL Foreign property business. A National Insurance number and Calculation Id must be provided.

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

calculationId
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: 717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4

Query parameters

Name Description
taxYear
string
optional

The tax year to which the data applies in the format YYYY-YY. The range must not be greater than a single year. For example, 2023-25 is not valid.

This is mandatory for tax years 2023-24 and onwards and must not be provided for earlier tax years.

For example: 2023-24

Request headers

Name Description
Accept
required

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

For example: application/vnd.hmrc.3.0+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 EEA FHL 

{
  "metadata": {
    "calculationId": "717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
    "requestedDateTime": "2020-12-05T16:19:44Z",
    "adjustedDateTime": "2020-12-05T16:19:44Z",
    "nino": "AA999999A",
    "taxYear": "2019-20",
    "summaryStatus": "valid"
  },
  "inputs": {
    "businessId": "XAIS12345678910",
    "typeOfBusiness": "foreign-property-fhl-eea",
    "businessName": "My foreign property business",
    "accountingPeriodStartDate": "2019-04-06",
    "accountingPeriodEndDate": "2020-04-05",
    "source": "MTD-SA",
    "submissionPeriods": [
      {
        "submissionId": "617f3a7a-db8e-11e9-8a34-2a2ae2dbeed4",
        "startDate": "2019-04-06",
        "endDate": "2020-04-05",
        "receivedDateTime": "2019-02-15T09:35:04.843Z"
      }
    ]
  },
  "adjustableSummaryCalculation": {
    "totalIncome": 0.12,
    "income": {
      "totalRentsReceived": 0.12
    },
    "totalExpenses": 0.12,
    "expenses": {
      "premisesRunningCosts": 0.12,
      "repairsAndMaintenance": 0.12,
      "financialCosts": 0.12,
      "professionalFees": 0.12,
      "costOfServices": 0.12,
      "travelCosts": 0.12,
      "residentialFinancialCost": 0.12,
      "broughtFwdResidentialFinancialCost": 0.12,
      "other": 0.12
    },
    "netProfit": 0.12,
    "totalAdditions": 0.12,
    "additions": {
      "privateUseAdjustment": 0.12,
      "balancingCharge": 0.12
    },
    "totalDeductions": 0.12,
    "deductions": {
      "annualInvestmentAllowance": 0.12,
      "otherCapitalAllowance": 0.12,
      "electricChargePointAllowance": 0.12,
      "zeroEmissionsCarAllowance": 0.12
    },
    "taxableProfit": 12500
  },
  "adjustments": {
    "income": {
      "totalRentsReceived": -99999999999.99
    },
    "expenses": {
      "premisesRunningCosts": -99999999999.99,
      "repairsAndMaintenance": -99999999999.99,
      "financialCosts": -99999999999.99,
      "professionalFees": -99999999999.99,
      "costOfServices": -99999999999.99,
      "travelCosts": -99999999999.99,
      "other": -99999999999.99
    }
  },
  "adjustedSummaryCalculation": {
    "totalIncome": 0.12,
    "income": {
      "totalRentsReceived": 0.12
    },
    "totalExpenses": 0.12,
    "expenses": {
      "premisesRunningCosts": 0.12,
      "repairsAndMaintenance": 0.12,
      "financialCosts": 0.12,
      "professionalFees": 0.12,
      "costOfServices": 0.12,
      "travelCosts": 0.12,
      "residentialFinancialCost": 0.12,
      "broughtFwdResidentialFinancialCost": 0.12,
      "other": 0.12
    },
    "netProfit": 0.12,
    "totalAdditions": 0.12,
    "additions": {
      "privateUseAdjustment": 0.12,
      "balancingCharge": 0.12
    },
    "totalDeductions": 0.12,
    "deductions": {
      "annualInvestmentAllowance": 0.12,
      "otherCapitalAllowance": 0.12,
      "electricChargePointAllowance": 0.12,
      "zeroEmissionsCarAllowance": 0.12
    },
    "taxableProfit": 2500
  },
  "links": [
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA999999A/foreign-property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
      "rel":"self",
      "method":"GET"
    },
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA999999A/foreign-property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4/adjust",
      "rel":"submit-foreign-property-accounting-adjustments",
      "method":"POST"
    }
  ]
}

Foreign Property Non FHL 

{
  "metadata": {
    "calculationId": "717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
    "requestedDateTime": "2020-12-05T16:19:44Z",
    "adjustedDateTime": "2020-12-05T16:19:44Z",
    "nino": "AA999999A",
    "taxYear": "2019-20",
    "summaryStatus": "valid"
  },
  "inputs": {
    "businessId": "XAIS12345678910",
    "typeOfBusiness": "foreign-property",
    "businessName": "My foreign property business",
    "accountingPeriodStartDate": "2019-04-06",
    "accountingPeriodEndDate": "2020-04-05",
    "source": "MTD-SA",
    "submissionPeriods": [
      {
        "submissionId": "617f3a7a-db8e-11e9-8a34-2a2ae2dbeed4",
        "startDate": "2019-04-06",
        "endDate": "2020-04-05",
        "receivedDateTime": "2019-02-15T09:35:04.843Z"
      }
    ]
  },
  "adjustableSummaryCalculation": {
    "totalIncome": 0.12,
    "income": {
      "totalRentsReceived": 0.12,
      "premiumsOfLeaseGrant": 0.12,
      "otherPropertyIncome": 0.12
    },
    "totalExpenses": 0.12,
    "expenses": {
      "premisesRunningCosts": 0.12,
      "repairsAndMaintenance": 0.12,
      "financialCosts": 0.12,
      "professionalFees": 0.12,
      "travelCosts": 0.12,
      "costOfServices": 0.12,
      "residentialFinancialCost": 0.12,
      "broughtFwdResidentialFinancialCost": 0.12,
      "other": 0.12
    },
    "netProfit": 0.12,
    "totalAdditions": 0.12,
    "additions": {
      "privateUseAdjustment": 0.12,
      "balancingCharge": 0.12
    },
    "totalDeductions": 0.12,
    "deductions": {
      "annualInvestmentAllowance": 0.12,
      "costOfReplacingDomesticItems": 0.12,
      "zeroEmissionGoods": 0.12,
      "otherCapitalAllowance": 0.12,
      "electricChargePointAllowance": 0.12,
      "structuredBuildingAllowance": 0.12,
      "zeroEmissionsCarAllowance": 0.12
    },
    "taxableProfit": 2500,
    "countryLevelDetail": [
      {
        "countryCode": "CYM",
        "totalIncome": 0.12,
        "income": {
          "totalRentsReceived": 0.12,
          "premiumsOfLeaseGrant": 0.12,
          "otherPropertyIncome": 0.12
        },
        "totalExpenses": 0.12,
        "expenses": {
          "premisesRunningCosts": 0.12,
          "repairsAndMaintenance": 0.12,
          "financialCosts": 0.12,
          "professionalFees": 0.12,
          "travelCosts": 0.12,
          "costOfServices": 0.12,
          "residentialFinancialCost": 0.12,
          "broughtFwdResidentialFinancialCost": 0.12,
          "other": 0.12
        },
        "netProfit": 0.12,
        "totalAdditions": 0.12,
        "additions": {
          "privateUseAdjustment": 0.12,
          "balancingCharge": 0.12
        },
        "totalDeductions": 0.12,
        "deductions": {
          "annualInvestmentAllowance": 0.12,
          "costOfReplacingDomesticItems": 0.12,
          "zeroEmissionGoods": 0.12,
          "otherCapitalAllowance": 0.12,
          "electricChargePointAllowance": 0.12,
          "structuredBuildingAllowance": 0.12,
          "zeroEmissionsCarAllowance": 0.12
        },
        "taxableProfit": 0.12
      }
    ]
  },
  "adjustments": {
    "countryLevelDetail": [
      {
        "countryCode": "CYM",
        "income": {
          "totalRentsReceived": 99999999999.99,
          "premiumsOfLeaseGrant": 99999999999.99,
          "otherPropertyIncome": 99999999999.99
        },
        "expenses":{
          "premisesRunningCosts": 99999999999.99,
          "repairsAndMaintenance": 99999999999.99,
          "financialCosts": 99999999999.99,
          "professionalFees": 99999999999.99,
          "travelCosts": 99999999999.99,
          "costOfServices": 99999999999.99,
          "residentialFinancialCost": 99999999999.99,
          "other": 99999999999.99
        }
      }
    ]
  },
  "adjustedSummaryCalculation": {
    "totalIncome": 0.12,
    "income": {
      "totalRentsReceived": 0.12,
      "premiumsOfLeaseGrant": 0.12,
      "otherPropertyIncome": 0.12
    },
    "totalExpenses": 0.12,
    "expenses": {
      "premisesRunningCosts": 0.12,
      "repairsAndMaintenance": 0.12,
      "financialCosts": 0.12,
      "professionalFees": 0.12,
      "travelCosts": 0.12,
      "costOfServices": 0.12,
      "residentialFinancialCost": 0.12,
      "broughtFwdResidentialFinancialCost": 0.12,
      "other": 0.12
    },
    "netProfit": 0.12,
    "totalAdditions": 0.12,
    "additions": {
      "privateUseAdjustment": 0.12,
      "balancingCharge": 0.12
    },
    "totalDeductions": 0.12,
    "deductions": {
      "annualInvestmentAllowance": 0.12,
      "costOfReplacingDomesticItems": 0.12,
      "zeroEmissionGoods": 0.12,
      "otherCapitalAllowance": 0.12,
      "electricChargePointAllowance": 0.12
    },
    "taxableProfit": 2500,
    "countryLevelDetail": [
      {
        "countryCode": "CYM",
        "totalIncome": 0.12,
        "income": {
          "totalRentsReceived": 0.12,
          "premiumsOfLeaseGrant": 0.12,
          "otherPropertyIncome": 0.12
        },
        "totalExpenses": 0.12,
        "expenses": {
          "premisesRunningCosts": 0.12,
          "repairsAndMaintenance": 0.12,
          "financialCosts": 0.12,
          "professionalFees": 0.12,
          "travelCosts": 0.12,
          "costOfServices": 0.12,
          "residentialFinancialCost": 0.12,
          "broughtFwdResidentialFinancialCost": 0.12,
          "other": 0.12
        },
        "netProfit": 0.12,
        "totalAdditions": 0.12,
        "additions": {
          "privateUseAdjustment": 0.12,
          "balancingCharge": 0.12
        },
        "totalDeductions": 0.12,
        "deductions": {
          "annualInvestmentAllowance": 0.12,
          "costOfReplacingDomesticItems": 0.12,
          "zeroEmissionGoods": 0.12,
          "otherCapitalAllowance": 0.12,
          "electricChargePointAllowance": 0.12
        },
        "taxableProfit": 0.12
      }
    ]
  },
  "links": [
    {
      "href": "/individuals/self-assessment/adjustable-summary/AA999999A/foreign-property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
      "rel": "self",
      "method": "GET"
    },
    {
      "href": "/individuals/self-assessment/adjustable-summary/AA999999A/foreign-property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4/adjust",
      "rel": "submit-foreign-property-accounting-adjustments",
      "method": "POST"
    }
  ]
}

Foreign Property with Consolidated Expenses 

{
  "metadata": {
    "calculationId": "717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
    "requestedDateTime": "2020-12-05T16:19:44Z",
    "adjustedDateTime": "2020-12-05T16:19:44Z",
    "nino": "AA999999A",
    "taxYear": "2019-20",
    "summaryStatus": "valid"
  },
  "inputs": {
    "businessId": "XAIS12345678910",
    "typeOfBusiness": "foreign-property-fhl-eea",
    "businessName": "My foreign property business",
    "accountingPeriodStartDate": "2019-04-06",
    "accountingPeriodEndDate": "2020-04-05",
    "source": "MTD-SA",
    "submissionPeriods": [
      {
        "submissionId": "617f3a7a-db8e-11e9-8a34-2a2ae2dbeed4",
        "startDate": "2019-04-06",
        "endDate": "2020-04-05",
        "receivedDateTime": "2019-02-15T09:35:04.843Z"
      }
    ]
  },
  "adjustableSummaryCalculation": {
    "totalIncome": 0.12,
    "income": {
      "totalRentsReceived": 0.12
    },
    "totalExpenses": 0.12,
    "expenses": {
      "consolidatedExpenses": 0.12
    },
    "netProfit": 0.12,
    "totalAdditions": 0.12,
    "additions": {
      "privateUseAdjustment": 0.12,
      "balancingCharge": 0.12
    },
    "totalDeductions": 0.12,
    "deductions": {
      "annualInvestmentAllowance": 0.12,
      "otherCapitalAllowance": 0.12,
      "electricChargePointAllowance": 0.12,
      "zeroEmissionsCarAllowance": 0.12
    },
    "taxableProfit": 12500
  },
  "adjustments": {
    "income": {
      "totalRentsReceived": -99999999999.99
    },
    "expenses": {
      "consolidatedExpenses": 0.12
    }
  },
  "adjustedSummaryCalculation": {
    "totalIncome": 0.12,
    "income": {
      "totalRentsReceived": 0.12
    },
    "totalExpenses": 0.12,
    "expenses": {
      "consolidatedExpenses": 0.12
    },
    "netProfit": 0.12,
    "totalAdditions": 0.12,
    "additions": {
      "privateUseAdjustment": 0.12,
      "balancingCharge": 0.12
    },
    "totalDeductions": 0.12,
    "deductions": {
      "annualInvestmentAllowance": 0.12,
      "otherCapitalAllowance": 0.12,
      "electricChargePointAllowance": 0.12,
      "zeroEmissionsCarAllowance": 0.12
    },
    "taxableProfit": 2500
  },
  "links": [
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA999999A/foreign-property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
      "rel":"self",
      "method":"GET"
    },
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA999999A/foreign-property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4/adjust",
      "rel":"submit-foreign-property-accounting-adjustments",
      "method":"POST"
    }
  ]
}

Foreign Property with Property Allowance 

{
  "metadata": {
    "calculationId": "717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
    "requestedDateTime": "2020-12-05T16:19:44Z",
    "adjustedDateTime": "2020-12-05T16:19:44Z",
    "nino": "AA999999A",
    "taxYear": "2019-20",
    "summaryStatus": "valid"
  },
  "inputs": {
    "businessId": "XAIS12345678910",
    "typeOfBusiness": "foreign-property-fhl-eea",
    "businessName": "My foreign property business",
    "accountingPeriodStartDate": "2019-04-06",
    "accountingPeriodEndDate": "2020-04-05",
    "source": "MTD-SA",
    "submissionPeriods": [
      {
        "submissionId": "617f3a7a-db8e-11e9-8a34-2a2ae2dbeed4",
        "startDate": "2019-04-06",
        "endDate": "2020-04-05",
        "receivedDateTime": "2019-02-15T09:35:04.843Z"
      }
    ]
  },
  "adjustableSummaryCalculation": {
    "totalIncome": 0.12,
    "income": {
      "totalRentsReceived": 0.12
    },
    "totalExpenses": 0.12,
    "expenses": {
      "premisesRunningCosts": 0.12,
      "repairsAndMaintenance": 0.12,
      "financialCosts": 0.12,
      "professionalFees": 0.12,
      "costOfServices": 0.12,
      "travelCosts": 0.12,
      "residentialFinancialCost": 0.12,
      "broughtFwdResidentialFinancialCost": 0.12,
      "other": 0.12
    },
    "netProfit": 0.12,
    "totalAdditions": 0.12,
    "additions": {
      "balancingCharge": 0.12
    },
    "totalDeductions": 0.12,
    "deductions": {
      "propertyAllowance": 0.12
    },
    "taxableProfit": 12500
  },
  "adjustments": {
    "income": {
      "totalRentsReceived": -99999999999.99
    },
    "expenses": {
      "premisesRunningCosts": -99999999999.99,
      "repairsAndMaintenance": -99999999999.99,
      "financialCosts": -99999999999.99,
      "professionalFees": -99999999999.99,
      "costOfServices": -99999999999.99,
      "travelCosts": -99999999999.99,
      "other": -99999999999.99
    }
  },
  "adjustedSummaryCalculation": {
    "totalIncome": 0.12,
    "income": {
      "totalRentsReceived": 0.12
    },
    "totalExpenses": 0.12,
    "expenses": {
      "premisesRunningCosts": 0.12,
      "repairsAndMaintenance": 0.12,
      "financialCosts": 0.12,
      "professionalFees": 0.12,
      "costOfServices": 0.12,
      "travelCosts": 0.12,
      "residentialFinancialCost": 0.12,
      "broughtFwdResidentialFinancialCost": 0.12,
      "other": 0.12
    },
    "netProfit": 0.12,
    "totalAdditions": 0.12,
    "additions": {
      "balancingCharge": 0.12
    },
    "totalDeductions": 0.12,
    "deductions": {
      "propertyAllowance": 0.12
    },
    "taxableProfit": 2500
  },
  "links": [
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA999999A/foreign-property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
      "rel":"self",
      "method":"GET"
    },
    {
      "href":"/individuals/self-assessment/adjustable-summary/AA999999A/foreign-property/717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4/adjust",
      "rel":"submit-foreign-property-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.
calculationId
string
required

The unique identifier of the summary calculation.

For example: 717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4

requestedDateTime
string
required

The date and time the summary calculation was originally requested, prior to any adjustments.

For example: 2019-04-04T01:01:01Z

adjustedDateTime
string
optional

The date and time this calculation was adjusted.

For example: 2019-04-04T01:01:01Z

nino
string
required

National Insurance number, in the format AA999999A.

For example: TC663795B

taxYear
string
required

The tax year the data applies to, for example, 2021-22. The start year and end year must not span two tax years. No gaps are allowed, for example, 2020-22 is not valid.

For example: 2021-22

summaryStatus
string
required

The status of the this calculated summary.

Limited to the following possible values:

valid
invalid
superseded
inputs
object
required

Object containing the inputs that were used in this calculation.
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

typeOfBusiness
string
required

The type of business the calculation summary is for.

Limited to the following possible values:

foreign-property-fhl-eea
foreign-property
businessName
string
optional

The name of the business.

For example: My foreign property business

accountingPeriodStartDate
string
required

The date the accounting period started.

For example: 2021-04-06

accountingPeriodEndDate
string
required

The date the accounting period ended.

For example: 2022-04-05

source
string
required

Specifies the source of the income data used in this calculation.

Limited to the following possible values:

MTD-SA
submissionPeriods
array
required

Array containing the submission periods for the income source.