This version is in beta - expect some breaking changes.

VAT (MTD) API

Dates and amounts
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 developers to:

  • retrieve VAT obligations
  • submit and view a VAT return
  • retrieve a VAT liability
  • retrieve a VAT payment

For more background on the VAT API, see the MTDfB VAT Guide for Vendors

For information on how to connect to this API see the Income Tax MTD end-to-end service guide.

Changelog

You can find the changelog in the vat-api GitHub wiki.

Support

Testing

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

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

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

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

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.

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Endpoints

/organisations/vat/{vrn}/obligations

Retrieve VAT obligations
GET

Retrieve VAT obligations. This endpoint is one of the mandatory endpoints to use to achieve the minimum level of compliance. The other endpoint required to achieve the minimum level of compliance is Submit VAT return for period.

Authorisation

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

Path parameters

Path parameters table
Name Description
vrn
string
required

VAT registration number.
A nine-digit number.

For example: 123456789

Query parameters

Query parameters table
Name Description
from
string
optional

Date from which to return obligations. Mandatory unless the status is O.

For example: 2017-01-25

to
string
optional

Date to which to return obligations. Mandatory unless the status is O.

For example: 2017-01-25

status
string
optional

Obligation status to return: O=Open, F= Fulfilled. Omit status to retrieve all obligations.

For example: F

Request headers

Request headers Table
Name Description
Accept
required

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

For example: application/vnd.hmrc.1.0+json
Gov-Test-Scenario
optional

Only in sandbox environment. See Test Data table for all header values.

For example: -
Authorization
required
An OAuth 2.0 Bearer Token with the read:vat scope.

For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Response headers

Response headers Table
Name Description
X-CorrelationId
required

Unique id for operation tracking
String, 36 characters.

For example: c75f40a6-a3df-4429-a697-471eeec46435

See also fraud prevention.

Response

HTTP status: 200 (OK)

Quarterly obligations; one fulfilled

{
  "obligations": [
    {
      "start": "2017-01-01",
      "end": "2017-03-31",
      "due": "2017-05-07",
      "status": "F",
      "periodKey": "18A1",
      "received": "2017-05-06"
    },
    {
      "start": "2017-04-01",
      "end": "2017-06-30",
      "due": "2017-08-07",
      "status": "O",
      "periodKey": "18A2"
    }
  ]
}

Monthly obligations; one fulfilled

{
  "obligations": [
    {
      "start": "2017-01-01",
      "end": "2017-01-31",
      "due": "2017-03-07",
      "status": "F",
      "periodKey": "18AD",
      "received": "2017-03-06"
    },
    {
      "start": "2017-02-01",
      "end": "2017-02-28",
      "due": "2017-04-07",
      "status": "O",
      "periodKey": "18AE"
    }
  ]
}

Response table
Name Description
obligations
array
required

Obligation

start
string
required

The start date of this obligation period

Date in the format YYYY-MM-DD

For example: 2017-01-25

end
string
required

The end date of this obligation period

Date in the format YYYY-MM-DD

For example: 2017-01-25

due
string
required

The due date for this obligation period, in the format YYYY-MM-DD. For example: 2017-01-25. The due date for monthly/quarterly obligations is one month and seven days from the end date. The due date for Payment On Account customers is the last working day of the month after the end date. For example if the end date is 2018-02-28, the due date is 2018-03-29 (because the 31 March is a Saturday and the 30 March is Good Friday).

status
string
required

Which obligation statuses to return (O = Open, F = Fulfilled)

For example: F

received
string
optional

The obligation received date, is returned when status is (F = Fulfilled)

Date in the format YYYY-MM-DD

For example: 2017-01-25

periodKey
string
required

The ID code for the period that this obligation belongs to. The format is a string of four alphanumeric characters. Occasionally the format includes the # symbol.

For example: 18AD, 18A1, #001

Error scenarios

Error scenarios table
Scenario HTTP status Code

Invalid VRN

400 (Bad Request)

VRN_INVALID

Invalid date from

400 (Bad Request)

INVALID_DATE_FROM

Invalid date to

400 (Bad Request)

INVALID_DATE_TO

Invalid date range, must be 366 days or less

400 (Bad Request)

INVALID_DATE_RANGE

Invalid status

400 (Bad Request)

INVALID_STATUS

The remote endpoint has indicated that no associated data is found

404 (Not Found)

NOT_FOUND

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 request could not be completed as it relates to an insolvent trader, which are not supported by this API.

403 (Forbidden)

RULE_INSOLVENT_TRADER

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 sandbox environment.

Header Value (Gov-Test-Scenario) Scenario

Default (No header value)

Simulates the scenario where the client has quarterly obligations and one is fulfilled.

QUARTERLY_NONE_MET

Simulates the scenario where the client has quarterly obligations and none are fulfilled.

QUARTERLY_ONE_MET

Simulates the scenario where the client has quarterly obligations and one is fulfilled.

QUARTERLY_TWO_MET

Simulates the scenario where the client has quarterly obligations and two are fulfilled.

QUARTERLY_THREE_MET

Simulates the scenario where the client has quarterly obligations and three are fulfilled.

QUARTERLY_FOUR_MET

Simulates the scenario where the client has quarterly obligations and four are fulfilled.

MONTHLY_NONE_MET

Simulates the scenario where the client has monthly obligations and none are fulfilled.

MONTHLY_ONE_MET

Simulates the scenario where the client has monthly obligations and one month is fulfilled.

MONTHLY_TWO_MET

Simulates the scenario where the client has monthly obligations and two months are fulfilled.

MONTHLY_THREE_MET

Simulates the scenario where the client has monthly obligations and three months are fulfilled.

MONTHLY_OBS_##_OPEN

Simulates the scenario where the client has monthly obligations for 2018 and the ## month is open. All previous obligations for same year will show as fulfilled. Accepts 01 to 12. Example: MONTHLY_OBS_03_OPEN.

MONTHLY_OBS_12_FULFILLED

Simulates the scenario where the client has monthly obligations for 2018 and all obligations are fulfilled.

QUARTERLY_OBS_##_OPEN

Simulates the scenario where the client has quarterly obligations for 2018 and the ## quarter is open. All previous obligations for same year will show as fulfilled. Accepts 01 to 04. Example: QUARTERLY_OBS_02_OPEN.

QUARTERLY_OBS_04_FULFILLED

Simulates the scenario where the client has quarterly obligations for 2018 and all obligations are fulfilled.

MULTIPLE_OPEN_MONTHLY

Simulates the scenario where the client has monthly obligations for 2018 and two are open.

MULTIPLE_OPEN_QUARTERLY

Simulates the scenario where the client has quarterly obligations for 2018 and two are open.

OBS_SPANS_MULTIPLE_YEARS

Simulates the scenario where the client has an obligation that spans both calendar years 2018 and 2019.

INSOLVENT_TRADER

Simulates the scenario where the client is an insolvent trader.

NOT_FOUND

Simulates the scenario where no data is found.


Close Section
/organisations/vat/{vrn}/returns

Submit VAT return for period
POST

Submit VAT return for period. This endpoint is one of the mandatory endpoints to use to achieve the minimum level of compliance. The other endpoint required to achieve the minimum level of compliance is Retrieve VAT obligations.

Authorisation

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

Path parameters

Path parameters table
Name Description
vrn
string
required

VAT registration number.
A nine-digit number.

For example: 123456789

Request headers

Request headers Table
Name Description
Accept
required

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

For example: application/vnd.hmrc.1.0+json
Content-Type
required

Specifies the format of the request body, which must be JSON.

For example: application/json
Gov-Test-Scenario
optional

Only in sandbox environment. See Test Data table for all header values.

For example: -
Authorization
required
An OAuth 2.0 Bearer Token with the write:vat scope.

For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Request

Scenario: VAT Return with decimals

{
  "periodKey": "A001",
  "vatDueSales": 105.50,
  "vatDueAcquisitions": -100.45,
  "totalVatDue": 5.05,
  "vatReclaimedCurrPeriod": 105.15,
  "netVatDue": 100.10,
  "totalValueSalesExVAT": 300,
  "totalValuePurchasesExVAT": 300,
  "totalValueGoodsSuppliedExVAT": 3000,
  "totalAcquisitionsExVAT": 3000,
  "finalised": true
}

Scenario: VAT Return with a hash in the periodKey

{
  "periodKey": "#001",
  "vatDueSales": 100.00,
  "vatDueAcquisitions": 100.00,
  "totalVatDue": 200.00,
  "vatReclaimedCurrPeriod": 100.00,
  "netVatDue": 100.00,
  "totalValueSalesExVAT": 500,
  "totalValuePurchasesExVAT": 500,
  "totalValueGoodsSuppliedExVAT": 500,
  "totalAcquisitionsExVAT": 500,
  "finalised": true
}

Request table
Name Description
periodKey
string
required

The ID code for the period that this obligation belongs to. The format is a string of four alphanumeric characters. Occasionally the format includes the # symbol.

For example: 18AD, 18A1, #001

vatDueSales
number
required

VAT due on sales and other outputs. This corresponds to box 1 on the VAT Return form. The value must be between -9999999999999.99 and 9999999999999.99.

vatDueAcquisitions
number
required

VAT due in the period on acquisitions of goods made in Northern Ireland from EU Member States. This corresponds to box 2 on the VAT Return form. The value must be between -9999999999999.99 and 9999999999999.99.

totalVatDue
number
required

Total VAT due (the sum of vatDueSales and vatDueAcquisitions). This corresponds to box 3 on the VAT Return form. The value must be between -9999999999999.99 and 9999999999999.99.

vatReclaimedCurrPeriod
number
required

VAT reclaimed in the period on purchases and other inputs (including acquisitions in Northern Ireland from EU member states). This corresponds to box 4 on the VAT Return form. The value must be between -9999999999999.99 and 9999999999999.99.

netVatDue
number
required

The difference between totalVatDue and vatReclaimedCurrPeriod. This corresponds to box 5 on the VAT Return form. The value must be between 0.00 and 99999999999.99

totalValueSalesExVAT
number
required

Total value of sales and all other outputs excluding any VAT. This corresponds to box 6 on the VAT Return form. The value must be in pounds (no pence) between -9999999999999 and 9999999999999.

totalValuePurchasesExVAT
number
required

Total value of purchases and all other inputs excluding any VAT (including exempt purchases). This corresponds to box 7 on the VAT Return form. The value must be in pounds (no pence) between -9999999999999 and 9999999999999.

totalValueGoodsSuppliedExVAT
number
required

Total value of dispatches of goods and related costs (excluding VAT) from Northern Ireland to EU Member States. This corresponds to box 8 on the VAT Return form. The value must be in pounds (no pence) between -9999999999999 and 9999999999999.

totalAcquisitionsExVAT
number
required

Total value of acquisitions of goods and related costs (excluding VAT) made in Northern Ireland from EU Member States. This corresponds to box 9 on the VAT Return form. The value must be in pounds (no pence) between -9999999999999 and 9999999999999.

finalised
boolean
required

Declaration that the user has finalised their VAT return.

For example: true

Response headers

Response headers Table
Name Description
X-CorrelationId
required

Unique id for operation tracking
String, 36 characters.

For example: c75f40a6-a3df-4429-a697-471eeec46435
Receipt-ID
required

Unique reference number returned for a submission
String, 36 characters.

For example: 2dd537bc-4244-4ebf-bac9-96321be13cdc
Receipt-Timestamp
required

The timestamp from the signature, in ISO8601 format

For example: 2018-02-14T09:32:15Z
Receipt-Signature
required

This header is not currently used

For example: DO NOT USE

See also fraud prevention.

Response

HTTP status: 201 (Created)

{
  "processingDate": "2018-01-16T08:20:27.895+0000",
  "paymentIndicator": "BANK",
  "formBundleNumber": "256660290587",
  "chargeRefNumber": "aCxFaNx0FZsCvyWF"
}

Response table
Name Description
processingDate
string
required

The time that the message was processed in the system.

formBundleNumber
string
required

Unique number that represents the form bundle. The system stores VAT Return data in forms, which are held in a unique form bundle.

Must conform to the regular expression ^[0-9]{12}$

paymentIndicator
string
optional

Is DD if the netVatDue value is a debit and HMRC holds a Direct Debit Instruction for the client. Is BANK if the netVatDue value is a credit and HMRC holds the client’s bank data. Otherwise not present.

Limited to the following possible values:

DD
BANK
chargeRefNumber
string
optional

The charge reference number is returned, only if the netVatDue value is a debit. Between 1 and 16 characters.

Error scenarios

Error scenarios table
Scenario HTTP status Code

Invalid VRN

400 (Bad Request)

VRN_INVALID

Invalid period key

400 (Bad Request)

PERIOD_KEY_INVALID

Invalid request

400 (Bad Request)

INVALID_REQUEST

totalVatDue should be equal to the sum of vatDueSales and vatDueAcquisitions

400 (Bad Request)

VAT_TOTAL_VALUE

netVatDue should be the difference between the largest and the smallest values among totalVatDue and vatReclaimedCurrPeriod

400 (Bad Request)

VAT_NET_VALUE

Please provide a numeric field

400 (Bad Request)

INVALID_NUMERIC_VALUE

The monetary amount is invalid

400 (Bad Request)

INVALID_MONETARY_AMOUNT

User has not declared VAT return as final

403 (Forbidden)

NOT_FINALISED

User has already submitted a VAT return for the given period

403 (Forbidden)

DUPLICATE_SUBMISSION

Return submitted too early

403 (Forbidden)

TAX_PERIOD_NOT_ENDED

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 request could not be completed as it relates to an insolvent trader, which are not supported by this API.

403 (Forbidden)

RULE_INSOLVENT_TRADER

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 sandbox environment.

Using this endpoint in the sandbox environment will store the data submitted. There is no requirement to use the periodKeys in the obligation response in the sandbox environment.

Header Value (Gov-Test-Scenario) Scenario

INVALID_VRN

Submission has not passed validation. Invalid parameter VRN.

INVALID_PERIODKEY

Submission has not passed validation. Invalid parameter PERIODKEY.

INVALID_PAYLOAD

Submission has not passed validation. Invalid parameter Payload.

DUPLICATE_SUBMISSION

The remote endpoint has indicated that VAT has already been submitted for that period.

TAX_PERIOD_NOT_ENDED

The remote endpoint has indicated that the submission is for a tax period that has not ended.

INSOLVENT_TRADER

Simulates the scenario where the client is an insolvent trader.


Close Section
/organisations/vat/{vrn}/returns/{periodKey}

View VAT Return
GET

Retrieve a submitted VAT return

Authorisation

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

Path parameters

Path parameters table
Name Description
vrn
string
required

VAT registration number.
A nine-digit number.

For example: 123456789

periodKey
string
required

The ID code for the period that this obligation belongs to. The format is a string of four alphanumeric characters. Occasionally the format includes the “#” symbol, which must be URL-encoded.

For example: 18AD, 18A1, #001

Request headers

Request headers Table
Name Description
Accept
required

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

For example: application/vnd.hmrc.1.0+json
Gov-Test-Scenario
optional

Only in sandbox environment. See Test Data table for all header values.

For example: -
Authorization
required
An OAuth 2.0 Bearer Token with the read:vat scope.

For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Response headers

Response headers Table
Name Description
X-CorrelationId
required

Unique id for operation tracking
String, 36 characters.

For example: c75f40a6-a3df-4429-a697-471eeec46435

See also fraud prevention.

Response

HTTP status: 200 (OK)

VAT Return with decimals

{
  "periodKey": "A001",
  "vatDueSales": 105.5,
  "vatDueAcquisitions": -100.45,
  "totalVatDue": 5.05,
  "vatReclaimedCurrPeriod": 105.15,
  "netVatDue": 100.1,
  "totalValueSalesExVAT": 300,
  "totalValuePurchasesExVAT": 300,
  "totalValueGoodsSuppliedExVAT": 3000,
  "totalAcquisitionsExVAT": 3000
}

VAT Return with a hash in the periodKey

{
  "periodKey": "#001",
  "vatDueSales": 100,
  "vatDueAcquisitions": 100,
  "totalVatDue": 200,
  "vatReclaimedCurrPeriod": 100,
  "netVatDue": 100,
  "totalValueSalesExVAT": 500,
  "totalValuePurchasesExVAT": 500,
  "totalValueGoodsSuppliedExVAT": 500,
  "totalAcquisitionsExVAT": 500
}

Response table
Name Description
periodKey
string
required

The ID code for the period that this obligation belongs to. The format is a string of four alphanumeric characters. Occasionally the format includes the # symbol.

For example: 18AD, 18A1, #001

vatDueSales
number
required

VAT due on sales and other outputs. This corresponds to box 1 on the VAT Return form. The value must be between -9999999999999.99 and 9999999999999.99.

vatDueAcquisitions
number
required

VAT due in the period on acquisitions of goods made in Northern Ireland from EU Member States. This corresponds to box 2 on the VAT Return form. The value must be between -9999999999999.99 and 9999999999999.99.

totalVatDue
number
required

Total VAT due (the sum of vatDueSales and vatDueAcquisitions). This corresponds to box 3 on the VAT Return form. The value must be between -9999999999999.99 and 9999999999999.99.

vatReclaimedCurrPeriod
number
required

VAT reclaimed in the period on purchases and other inputs (including acquisitions in Northern Ireland from EU member states). This corresponds to box 4 on the VAT Return form. The value must be between -9999999999999.99 and 9999999999999.99.

netVatDue
number
required

The difference between totalVatDue and vatReclaimedCurrPeriod. This corresponds to box 5 on the VAT Return form. The value must be between 0.00 and 99999999999.99

totalValueSalesExVAT
number
required

Total value of sales and all other outputs excluding any VAT. This corresponds to box 6 on the VAT Return form. The value must be between -9999999999999 and 9999999999999.

totalValuePurchasesExVAT
number
required

Total value of purchases and all other inputs excluding any VAT (including exempt purchases). This corresponds to box 7 on the VAT Return form. The value must be between -9999999999999 and 9999999999999.

totalValueGoodsSuppliedExVAT
number
required

Total value of dispatches of goods and related costs (excluding VAT) from Northern Ireland to EU Member States. This corresponds to box 8 on the VAT Return form. The value must be in pounds (no pence) between -9999999999999 and 9999999999999.

totalAcquisitionsExVAT
number
required

Total value of acquisitions of goods and related costs (excluding VAT) made in Northern Ireland from EU Member States. This corresponds to box 9 on the VAT Return form. The value must be in pounds (no pence) between -9999999999999 and 9999999999999.

Error scenarios

Error scenarios table
Scenario HTTP status Code

The provided VRN is invalid

400 (Bad Request)

VRN_INVALID

Invalid period key

400 (Bad Request)

PERIOD_KEY_INVALID

The date of the requested return cannot be more than four years from the current date

403 (Forbidden)

DATE_RANGE_TOO_LARGE

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 request could not be completed as it relates to an insolvent trader, which are not supported by this API.

403 (Forbidden)

RULE_INSOLVENT_TRADER

The remote endpoint has indicated that no associated data is found

404 (Not Found)

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 sandbox environment.

Using this endpoint in the sandbox environment will return the previously submitted data. A 404 (Not Found) response will be returned for a periodKey that has not been submitted.

Header Value (Gov-Test-Scenario) Scenario

DATE_RANGE_TOO_LARGE

The date of the requested return cannot be further than four years from the current date.

INSOLVENT_TRADER

Simulates the scenario where the client is an insolvent trader.


Close Section
/organisations/vat/{vrn}/liabilities

Retrieve VAT liabilities
GET

Retrieve VAT liabilities

Authorisation

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

Path parameters

Path parameters table
Name Description
vrn
string
required

VAT registration number.
A nine-digit number.

For example: 123456789

Query parameters

Query parameters table
Name Description
from
string
required

Liabilities to return from date, the minimum 'from' date is 2017-12-01

For example: 2018-01-25

to
string
required

Liabilities to return up to date, the maximum 'to' date is the current date

For example: 2018-12-31

Request headers

Request headers Table
Name Description
Accept
required

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

For example: application/vnd.hmrc.1.0+json
Gov-Test-Scenario
optional

Only in sandbox environment. See Test Data table for all header values.

For example: -
Authorization
required
An OAuth 2.0 Bearer Token with the read:vat scope.

For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Response headers

Response headers Table
Name Description
X-CorrelationId
required

Unique id for operation tracking
String, 36 characters.

For example: c75f40a6-a3df-4429-a697-471eeec46435

See also fraud prevention.

Response

HTTP status: 200 (OK)

{
  "liabilities": [{
    "taxPeriod": {
      "from": "2018-04-06",
      "to": "2018-07-06"
    },
    "type": "VAT ...",
    "originalAmount": 6000.3,
    "outstandingAmount": 100.51,
    "due": "2018-07-06"
  }]
}

Response table
Name Description
liabilities
array
required

Liability

taxPeriod
object
optional

The tax period

from
string
required

The from date of this tax period

Date in the format YYYY-MM-DD

For example: 2017-01-25

to
string
required

The to date of this tax period

Date in the format YYYY-MM-DD

For example: 2017-01-25

type
string
required

The charge type of this liability. Max length, 30 characters.

For example: VAT ...

originalAmount
number
required

The original liability value. Defines a monetary value (to 2 decimal places), between -9,999,999,999,999.99 and 9,999,999,999,999.99

outstandingAmount
number
optional

The outstanding liability value. Defines a monetary value (to 2 decimal places), between -9,999,999,999,999.99 and 9,999,999,999,999.99

due
string
optional

Liability due date

Date in the format YYYY-MM-DD

For example: 2017-01-25

Error scenarios

Error scenarios table
Scenario HTTP status Code

Invalid VRN

400 (Bad Request)

VRN_INVALID

Invalid date from

400 (Bad Request)

DATE_FROM_INVALID

Invalid date to

400 (Bad Request)

DATE_TO_INVALID

Invalid date range, must be 365 days or less

400 (Bad Request)

DATE_RANGE_INVALID

The remote endpoint has indicated that no associated data is found

404 (Not Found)

NOT_FOUND

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 request could not be completed as it relates to an insolvent trader, which are not supported by this API.

403 (Forbidden)

RULE_INSOLVENT_TRADER

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 sandbox environment.

Header Value (Gov-Test-Scenario) Scenario

SINGLE_LIABILITY

Returns a single valid liability when used with dates from 2017-01-02 and to 2017-02-02.

MULTIPLE_LIABILITIES

Returns multiple valid liabilities when used with dates from 2017-04-05 and to 2017-12-21.

SINGLE_LIABILITY_2018_19

Returns a single valid liability when used with dates from 2018-01-02 and to 2018-02-02.

MULTIPLE_LIABILITIES_2018_19

Returns multiple valid liabilities when used with dates from 2018-04-05 and to 2018-12-21.

INSOLVENT_TRADER

Simulates the scenario where the client is an insolvent trader.

The 'to' date of the liability must fall within the date range provided.


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/organisations/vat/{vrn}/payments

Retrieve VAT payments
GET

Retrieve VAT payments

Authorisation

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

Path parameters

Path parameters table
Name Description
vrn
string
required

VAT registration number.
A nine-digit number.

For example: 123456789

Query parameters

Query parameters table
Name Description
from
string
required

Payments to return from date, the minimum 'from' date is 2017-12-01

For example: 2018-01-25

to
string
required

Payments to return up to date, the maximum 'to' date is the current date

For example: 2018-12-31

Request headers

Request headers Table
Name Description
Accept
required

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

For example: application/vnd.hmrc.1.0+json
Gov-Test-Scenario
optional

Only in sandbox environment. See Test Data table for all header values.

For example: -
Authorization
required
An OAuth 2.0 Bearer Token with the read:vat scope.

For example: Bearer bb7fed3fe10dd235a2ccda3d50fb

See also fraud prevention.

Response headers

Response headers Table
Name Description
X-CorrelationId
required

Unique id for operation tracking
String, 36 characters.

For example: c75f40a6-a3df-4429-a697-471eeec46435

See also fraud prevention.

Response

HTTP status: 200 (OK)

{
  "payments": [{
    "amount": 100.05,
    "received": "2018-04-06"
  }]
}

Response table
Name Description
payments
array
required

Payment

amount
number
required

The payment value. Defines a monetary value (to 2 decimal places), between -9,999,999,999,999.99 and 9,999,999,999,999.99

received
string
optional

Payment received date

Date in the format YYYY-MM-DD

For example: 2017-01-25

Error scenarios

Error scenarios table
Scenario HTTP status Code

Invalid VRN

400 (Bad Request)

VRN_INVALID

Invalid date from

400 (Bad Request)

DATE_FROM_INVALID

Invalid date to

400 (Bad Request)

DATE_TO_INVALID

Invalid date range, must be 365 days or less

400 (Bad Request)

DATE_RANGE_INVALID

The remote endpoint has indicated that no associated data is found

404 (Not Found)

NOT_FOUND

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 request could not be completed as it relates to an insolvent trader, which are not supported by this API.

403 (Forbidden)

RULE_INSOLVENT_TRADER

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 sandbox environment.

Header Value (Gov-Test-Scenario) Scenario

SINGLE_PAYMENT

Returns a single valid payment when used with dates from 2017-01-02 and to 2017-02-02.

MULTIPLE_PAYMENTS

Returns multiple valid payments when used with dates from 2017-02-27 and to 2017-12-21.

SINGLE_PAYMENT_2018_19

Returns a single valid payment when used with dates from 2018-01-02 and to 2018-02-02.

MULTIPLE_PAYMENTS_2018_19

Returns multiple valid payments when used with dates from 2018-02-27 and to 2018-12-21.

INSOLVENT_TRADER

Simulates the scenario where the client is an insolvent trader.

The 'to' date of the payment must fall within the date range provided.


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