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v3

latestOpenAPI 3.0.32026-08-01105115.9 KB
Late Accounting Date Rule

Retrieve 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 - DEFAULTSimulates a success response.
NOT_FOUNDSimulates the scenario where no data is found.
STATEFULPerforms a stateful retrieve.
get/individuals/business/details/{nino}/{businessId}/{taxYear}/late-accounting-date-rule-election

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:2024-25

The tax year the data applies to. The start year and end year must not span two tax years. No gaps are allowed, for example, 2025-27 is not valid.

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 read:self-assessment scope.

Gov-Test-Scenariostring
Example:-

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

Response

Success

disapplyboolean 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.
eligibleboolean 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.

taxYearOfElectionstring YYYY-YY

Indicates the first year that the disapplication commenced. This field is only returned when disapply is set to true.

taxYearElectionExpiresstring YYYY-YY

Indicates the last tax year for the disapplication.

Example response

{
  "disapply": true,
  "eligible": true,
  "taxYearOfElection": "2025-26",
  "taxYearElectionExpires": "2025-26"
}