v3

latestOpenAPI 3.0.32026-08-01105115.9 KB

Late Accounting Date Rule

Disapply Late Accounting Date Rule

Allows a customer to submit an election to disapply the automatic Late Accounting Date Rule treatment for a given tax year. A National Insurance number, business ID and tax year must be provided. This endpoint can only be used after the tax year has ended.

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.
NO_ACCOUNTING_DATE_FOUND	Simulates the scenario where no accounting date between the 1st and 4th April can be found.
ELECTION_PERIOD_NOT_EXPIRED	Simulates the scenario where the existing status has not expired.
OUTSIDE_AMENDMENT_WINDOW	Simulates the scenario where request cannot be completed as it is outside the amendment window.
TYPE_OF_BUSINESS_INCORRECT	Simulates the scenario where the type of business is incorrect.
STATEFUL	Performs a stateful disapplication.

post/individuals/business/details/{nino}/{businessId}/{taxYear}/late-accounting-date-rule-election/disapply

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

Success(No Content)