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latestOpenAPI 3.0.32026-07-13105113.9 KB
Late Accounting Date Rule

Withdraw Late Accounting Date Rule

Allows a customer to withdraw an election to disapply the automatic Late Accounting Date Rule treatment for a given tax year. This setting cannot be changed after finalisation (except when submitting post finalisation amendments) and will remain in place for 5 years. 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 - DEFAULTSimulates a successful response.
NOT_FOUNDSimulates the scenario where no data is found.
ELECTION_PERIOD_NOT_EXPIREDSimulates the scenario where the existing status has not expired.
OUTSIDE_AMENDMENT_WINDOWSimulates the scenario where request cannot be completed as it is outside the amendment window.
STATEFULPerforms a stateful withdrawal.
delete/individuals/business/details/{nino}/{businessId}/{taxYear}/late-accounting-date-rule-election/withdraw

Path parameters

ninostring required
Example:TC663795B

National Insurance number, in the format AA999999A

businessIdstring required
Example:XAIS12345678910

A unique identifier for the self-employment business. Property business IDs will return a 404. It must conform to the following regex: ^X[A-Z0-9]{1}IS[0-9]{11}$

taxYearstring required
Example:2025-26

The tax year the data applies to. The start year and end year must not span two tax years. The minimum tax year is 2025-26. No gaps are allowed, for example, 2025-27 is not valid. (The minimum tax year in Sandbox is 2024-25.)

Headers

Accept'application/vnd.hmrc.2.0+json' required

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

Authorizationstring required
Example:Bearer bb7fed3fe10dd235a2ccda3d50fb

An OAuth 2.0 Bearer Token with the write:self-assessment scope.

Gov-Test-Scenariostring
Example:-

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

Response

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