---
title: "Retrieve Late Accounting Date Rule Election"
method: GET
path: "/individuals/business/details/{nino}/{businessId}/{taxYear}/late-accounting-date-rule-election"
tags: ["Late Accounting Date Rule"]
---

# Retrieve Late Accounting Date Rule Election

`GET /individuals/business/details/{nino}/{businessId}/{taxYear}/late-accounting-date-rule-election`

This endpoint allows a customer to retrieve the Late Accounting Date Rule election they have on record for their given tax year. A National Insurance number, business ID and tax year must be provided.

### Test data
Scenario simulation using Gov-Test-Scenario headers is only available in the sandbox environment.

| Header Value (Gov-Test-Scenario) | Scenario                                       |
|----------------------------------|------------------------------------------------|
| N/A - DEFAULT                    | Simulates a success response.                  |
| NOT_FOUND                        | Simulates the scenario where no data is found. |
| STATEFUL                         | Performs a stateful retrieve.                  |

## Path parameters

- `nino` string, required
- `businessId` string, required
- `taxYear` string, required

## Headers

- `Accept` 'application/vnd.hmrc.2.0+json', required
- `Authorization` string, required
- `Gov-Test-Scenario` string

## Response `200`

Success

- object — Retrieve Late Accounting Date Rule Response
  - `disapply` boolean, required — Indicates whether the taxpayer is electing to opt out of the automatic application of the Late Accounting Date Rule (LADR). * true: The taxpayer elects to opt out of LADR. Profits for the period 1–5 April must be apportioned and reported separately. * false: The taxpayer accepts the automatic application of LADR. The accounting period is treated as ending on 5 April for the tax year.
  - `eligible` boolean, required — Indicates whether the income source is eligible to disapply the late accounting date rule. Only businesses with an accounting date (Period of Account) that falls between 31 March and 4 April inclusive are eligible.
  - `taxYearOfElection` string, YYYY-YY — Indicates the first year that the disapplication commenced. This field is only returned when disapply is set to true.
  - `taxYearElectionExpires` string, YYYY-YY — Indicates the last tax year for the disapplication.

## Other responses

- `400` — Bad request
- `403` — Forbidden
- `404` — Not Found

---

[API](https://skmtc.net/hmrc/apis/business-details-api.md) · [All operations](https://skmtc.net/hmrc/apis/business-details-api/llms.txt) · [OpenAPI document](https://skmtc-service-staging.skmtc.workers.dev/v1/apis/hmrc/business-details-api/revisions/a7127907ae64/schema)