Business Source Adjustable Summary (MTD) API
Date | Amount |
---|---|
Version and status | |
Available in Sandbox | Yes |
Sandbox base URL | https://test-api.service.hmrc.gov.uk |
Available in Production | Yes |
Production base URL | https://api.service.hmrc.gov.uk |
Overview
This API allows a developer to retrieve a 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.
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
- Raise non-technical or platform-related issues with the Software Development Support Team (SDST).
- Raise technical issues on the income-tax-mtd-changelog GitHub page.
Testing
You can use the sandbox environment to test this API. You can use the Create Test User API or it's frontend service to create test users.
It may not be possible to test all scenarios in the sandbox. You can test some scenarios by passing the Gov-Test-Scenario header. Documentation for each endpoint includes a Test data section, which explains the scenarios that you can simulate using the Gov-Test-Scenario header.
If you have a specific testing need that is not supported in the sandbox, contact our support team.
Some APIs may be marked [test only]. This means that they are not available for use in production and may change.
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.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number in the format AA999999A.
For example: |
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.
For example: |
typeOfBusiness
string
optional
|
The type of business the summary calculation is for. Limited to the following possible values:
|
businessId
string
optional
|
An identifier for the business, unique to the customer. Must conform to the regular expression
For example: |
Request headers
Name | Description |
---|---|
Accept
required
|
Specifies the response format and the version of the API to be used. application/vnd.hmrc.3.0+json
|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. -
|
Authorization
required
|
An
OAuth 2.0 Bearer Token
with the read:self-assessment scope.
For example: Bearer bb7fed3fe10dd235a2ccda3d50fb
|
See also fraud prevention.
Responses
HTTP status 200 (OK)
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking c75f40a6-a3df-4429-a697-471eeec46435
|
See also fraud prevention.
{ "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
For example: |
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: |
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: |
taxYear
string
required
|
The tax year that the Adjustable Summary Calculation relates to.
For example: |
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
For example: |
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: |
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: |
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: |
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.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number in the format AA999999A.
For example: |
Request headers
Name | Description |
---|---|
Accept
required
|
Specifies the response format and the version of the API to be used. application/vnd.hmrc.3.0+json
|
Content-Type
required
|
Specifies the format of the request body, which must be JSON. application/json
|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. -
|
Authorization
required
|
An
OAuth 2.0 Bearer Token
with the 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: |
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: |
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
For example: |
Responses
HTTP status 200 (OK)
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking c75f40a6-a3df-4429-a697-471eeec46435
|
See also fraud prevention.
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
For example: |
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: |
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.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number in the format AA999999A.
For example: |
calculationId
string
required
|
The unique identifier of the summary calculation.
For example: |
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.
For example: |
Request headers
Name | Description |
---|---|
Accept
required
|
Specifies the response format and the version of the API to be used. application/vnd.hmrc.3.0+json
|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. -
|
Authorization
required
|
An
OAuth 2.0 Bearer Token
with the read:self-assessment scope.
For example: Bearer bb7fed3fe10dd235a2ccda3d50fb
|
See also fraud prevention.
Responses
HTTP status 200 (OK)
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking c75f40a6-a3df-4429-a697-471eeec46435
|
See also fraud prevention.
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: |
requestedDateTime
string
required
|
The date and time the summary calculation was originally requested, prior to any adjustments.
For example: |
adjustedDateTime
string
optional
|
The date and time this calculation was adjusted.
For example: |
nino
string
required
|
National Insurance number, in the format AA999999A.
For example: |
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: |
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
For example: |
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: |
accountingPeriodStartDate
string
required
|
The date the accounting period started.
For example: |
accountingPeriodEndDate
string
required
|
The date the accounting period ended.
For example: |
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: |
submissionId
string
optional
|
A reference to the unique identifier of the period.
Must conform to the regular expression
For example: |
startDate
string
required
|
The date the accounting period started.
For example: |
endDate
string
required
|
The date the accounting period ended.
For example: |
receivedDateTime
string
required
|
The date and time data received.
For example: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
overlapReliefUsed
number
optional
|
Overlap relief used this year. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
taxableProfit
integer
optional
|
Amount of taxable net profit. The value must be between 0 and 99999999999 no decimal places.
For example: |
adjustedIncomeTaxLoss
integer
optional
|
Amount of taxable net loss. The value must be between 0 and 99999999999 no decimal places.
For example: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
overlapReliefUsed
number
optional
|
Overlap relief used this year. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
taxableProfit
integer
optional
|
Amount of taxable net profit. The value must be between 0 and 99999999999 no decimal places.
For example: |
adjustedIncomeTaxLoss
integer
optional
|
Amount of taxable net loss. The value must be between 0 and 99999999999 no decimal places.
For example: |
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: |
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.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number in the format AA999999A.
For example: |
calculationId
string
required
|
The unique identifier of the summary calculation.
For example: |
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.
For example: |
Request headers
Name | Description |
---|---|
Accept
required
|
Specifies the response format and the version of the API to be used. application/vnd.hmrc.3.0+json
|
Content-Type
required
|
Specifies the format of the request body, which must be JSON. application/json
|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. -
|
Authorization
required
|
An
OAuth 2.0 Bearer Token
with the 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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
Responses
HTTP status 200 (OK)
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking c75f40a6-a3df-4429-a697-471eeec46435
|
See also fraud prevention.
{ "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: |
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.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number in the format AA999999A.
For example: |
calculationId
string
required
|
The unique identifier of the summary calculation.
For example: |
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.
For example: |
Request headers
Name | Description |
---|---|
Accept
required
|
Specifies the response format and the version of the API to be used. application/vnd.hmrc.3.0+json
|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. -
|
Authorization
required
|
An
OAuth 2.0 Bearer Token
with the read:self-assessment scope.
For example: Bearer bb7fed3fe10dd235a2ccda3d50fb
|
See also fraud prevention.
Responses
HTTP status 200 (OK)
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking c75f40a6-a3df-4429-a697-471eeec46435
|
See also fraud prevention.
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: |
requestedDateTime
string
required
|
The date and time the summary calculation was originally requested, prior to any adjustments.
For example: |
adjustedDateTime
string
optional
|
The date and time this calculation was adjusted.
For example: |
nino
string
required
|
National Insurance number, in the format AA999999A.
For example: |
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: |
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 |
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: |
accountingPeriodStartDate
string
required
|
The date the accounting period started.
For example: |
accountingPeriodEndDate
string
required
|
The date the accounting period ended.
For example: |
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: |
submissionId
string
optional
|
A reference to the unique identifier of the period.
Must conform to the regular expression |
startDate
string
required
|
The date the accounting period started.
For example: |
endDate
string
required
|
The date the accounting period ended.
For example: |
receivedDateTime
string
required
|
The date and time data received.
For example: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
repairsAndMaintenance
number
optional
|
Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
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: |
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: |
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: |
other
number
optional
|
Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
otherCapitalAllowance
number
optional
|
Other capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
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: |
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: |
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: |
taxableProfit
integer
optional
|
Amount of taxable net profit. The value must be between 0 and 99999999999 no decimal places.
For example: |
adjustedIncomeTaxLoss
integer
optional
|
Amount of taxable net loss. The value must be between 0 and 99999999999 no decimal places.
For example: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
repairsAndMaintenance
number
optional
|
Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
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: |
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: |
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: |
other
number
optional
|
Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
otherCapitalAllowance
number
optional
|
Other capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.
For example: |
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: |
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: |
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: |
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: |
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: |
taxableProfit
integer
optional
|
Amount of taxable net profit. The value must be between 0 and 99999999999 no decimal places.
For example: |
adjustedIncomeTaxLoss
integer
optional
|
Amount of taxable net loss. The value must be between 0 and 99999999999 no decimal places.
For example: |
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: |
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.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number in the format AA999999A.
For example: |
calculationId
string
required
|
The unique identifier of the summary calculation.
For example: |
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.
For example: |
Request headers
Name | Description |
---|---|
Accept
required
|
Specifies the response format and the version of the API to be used. application/vnd.hmrc.3.0+json
|
Content-Type
required
|
Specifies the format of the request body, which must be JSON. application/json
|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. -
|
Authorization
required
|
An
OAuth 2.0 Bearer Token
with the 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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
Responses
HTTP status 200 (OK)
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking c75f40a6-a3df-4429-a697-471eeec46435
|
See also fraud prevention.
{ "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: |
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.
Path parameters
Name | Description |
---|---|
nino
string
required
|
National Insurance number in the format AA999999A.
For example: |
calculationId
string
required
|
The unique identifier of the summary calculation.
For example: |
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.
For example: |
Request headers
Name | Description |
---|---|
Accept
required
|
Specifies the response format and the version of the API to be used. application/vnd.hmrc.3.0+json
|
Gov-Test-Scenario
optional
|
Only in sandbox environment. See Test Data table for all header values. -
|
Authorization
required
|
An
OAuth 2.0 Bearer Token
with the read:self-assessment scope.
For example: Bearer bb7fed3fe10dd235a2ccda3d50fb
|
See also fraud prevention.
Responses
HTTP status 200 (OK)
Response headers
Name | Description |
---|---|
X-CorrelationId
required
|
Unique ID for operation tracking c75f40a6-a3df-4429-a697-471eeec46435
|
See also fraud prevention.
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: |
requestedDateTime
string
required
|
The date and time the summary calculation was originally requested, prior to any adjustments.
For example: |
adjustedDateTime
string
optional
|
The date and time this calculation was adjusted.
For example: |
nino
string
required
|
National Insurance number, in the format AA999999A.
For example: |
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: |
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
For example: |
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: |
accountingPeriodStartDate
string
required
|
The date the accounting period started.
For example: |
accountingPeriodEndDate
string
required
|
The date the accounting period ended.
For example: |
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. |