--- title: "Submit Foreign Property Accounting Adjustments" method: POST path: "/individuals/self-assessment/adjustable-summary/{nino}/foreign-property/{calculationId}/adjust/{taxYear}" tags: ["Foreign property business"] --- # Submit Foreign Property Accounting Adjustments `POST /individuals/self-assessment/adjustable-summary/{nino}/foreign-property/{calculationId}/adjust/{taxYear}` This endpoint allows the user to provide accounting adjustments against a specified Business Source Accounting Summary quoting its unique identifier. The calculation ID quoted must be for a Foreign Property Business, and it must not have been adjusted previously. Only data for one property business either foreign property (FHL EEA) or foreign property (Non FHL) should be included in any submission. A National Insurance number and calculation ID 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 success response. | | TYPE_OF_BUSINESS_INCORRECT | Simulates the scenario where the calculation ID supplied does not relate to a foreign property business. | | SUMMARY_STATUS_INVALID | Simulates the scenario where the summary is invalid and cannot be adjusted. | | SUMMARY_STATUS_SUPERSEDED | Simulates the scenario where the summary is superseded and cannot be adjusted. | | ALREADY_ADJUSTED | Simulates the scenario where the summary has already been adjusted. | | RESULTING_VALUE_NOT_PERMITTED | Simulates the scenario where one or more adjustments would result in a negative value that is not permitted. | | FOREIGN_PROPERTY_OVER_CONSOLIDATED_EXPENSES_THRESHOLD | Simulates the scenario where the cumulative turnover amount exceeds the consolidated expenses threshold. | | FOREIGN_PROPERTY_INCOME_ALLOWANCE_CLAIMED | Simulates the scenario where property income allowance was claimed but the adjustment was made to expenses. | | OUTSIDE_AMENDMENT_WINDOW | Simulates the scenario where request cannot be completed as it is outside the amendment window. | | NOT_FOUND | Simulates the scenario where no data is found. | | TAX_YEAR_NOT_SUPPORTED | Simulates the scenario where the tax year is not supported. | | REQUEST_CANNOT_BE_FULFILLED | Simulates the scenario where the request cannot be fulfilled for various reasons other than the ones triggering other errors.| | PROPERTY_ID_MISMATCH | Simulates the scenario where the supplied property ID is not associated with the income source on record. | | STATEFUL | Performs a stateful submit. | ## Path parameters - `nino` string, required - `calculationId` string, required - `taxYear` string, required ## Headers - `Accept` 'application/vnd.hmrc.7.0+json', required - `Content-Type` 'application/json', required - `Authorization` string, required - `Gov-Test-Scenario` string ## Request body - union - object — Submit Foreign Property Accounting Adjustments Request - `foreignProperty` object[] — Array containing foreign Non-FHL adjustments. - `countryCode` string, required — A three-letter code that represents a country name. This must be an ISO 3166-1 Alpha-3 value. You can only adjust for a countryCode that is in your unadjusted summary calculation. - `income` object — Object containing the adjustments to income values. - `totalRentsReceived` number — The adjustment to total property rental income. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `premiumsOfLeaseGrant` number — The adjustment to premiums received for the grant of a lease and other lump sums to possess a property. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `otherPropertyIncome` number — The adjustment to other income from property, such as rent charges and ground rents, income from letting others tip waste on your land, and income for the use of a caravan or houseboat at a fixed location. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `expenses` object — Object containing the adjustments to expenses values. - `consolidatedExpenses` number — The adjustment to the sum of all expenses for the specified period. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `premisesRunningCosts` number — The adjustment to rent, rates, insurance, ground rents etc. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `repairsAndMaintenance` number — The adjustment to property repairs and maintenance. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `financialCosts` number — The adjustment to loan interest and other financial costs. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `professionalFees` number — The adjustment to legal, management and other professional fees. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `costOfServices` number — The adjustment to cost of services provided, including wages. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `residentialFinancialCost` number — The adjustment to the residential financial cost that can be deductible from rental income (tax relief). The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `other` number — The adjustment to other allowable property expenses. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `travelCosts` number — The adjustment to car, van and travel costs incurred in running a property business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `foreignFhlEea` object — Object holding FHL EEA adjustments. - `income` object — Object containing the adjustments to income values. - `totalRentsReceived` number — The adjustment to total property rental income. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `expenses` object — Object containing the adjustments to expenses values. - `consolidatedExpenses` number — The adjustment to the sum of all expenses for the specified period. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `premisesRunningCosts` number — The adjustment to rent, rates, insurance, ground rents etc. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `repairsAndMaintenance` number — The adjustment to property repairs and maintenance. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `financialCosts` number — The adjustment to loan interest and other financial costs. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `professionalFees` number — The adjustment to legal, management and other professional fees. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `costOfServices` number — The adjustment to cost of services provided, including wages. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `other` number — The adjustment to other allowable property expenses. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `travelCosts` number — The adjustment to car, van and travel costs incurred in running a property business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - object — Submit Foreign Property Accounting Adjustments Request - `foreignProperty` object — Object containing foreign Non-FHL adjustments. - `countryLevelDetail` object[] — Array containing a breakdown of the foreign property by country. - `countryCode` string, required — A three-letter code that represents a country name. This must be an ISO 3166-1 Alpha-3 value. You can only adjust for a countryCode that is in your unadjusted summary calculation. - `income` object — Object containing the adjustments to income values. - `totalRentsReceived` number — The adjustment to total property rental income. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `premiumsOfLeaseGrant` number — The adjustment to premiums received for the grant of a lease and other lump sums to possess a property. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `otherPropertyIncome` number — The adjustment to other income from property, such as rent charges and ground rents, income from letting others tip waste on your land, and income for the use of a caravan or houseboat at a fixed location. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `expenses` object — Object containing the adjustments to expenses values. - `consolidatedExpenses` number — The adjustment to the sum of all expenses for the specified period. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `premisesRunningCosts` number — The adjustment to rent, rates, insurance, ground rents etc. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `repairsAndMaintenance` number — The adjustment to property repairs and maintenance. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `financialCosts` number — The adjustment to loan interest and other financial costs. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `professionalFees` number — The adjustment to legal, management and other professional fees. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `costOfServices` number — The adjustment to cost of services provided, including wages. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `residentialFinancialCost` number — The adjustment to the residential financial cost that can be deductible from rental income (tax relief). The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `other` number — The adjustment to other allowable property expenses. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `travelCosts` number — The adjustment to car, van and travel costs incurred in running a property business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `zeroAdjustments` true — Indicates zero adjustments for all income and expenses. The value can only be set to true. - `foreignFhlEea` object — Object holding FHL EEA adjustments. - `income` object — Object containing the adjustments to income values. - `totalRentsReceived` number — The adjustment to total property rental income. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `expenses` object — Object containing the adjustments to expenses values. - `consolidatedExpenses` number — The adjustment to the sum of all expenses for the specified period. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `premisesRunningCosts` number — The adjustment to rent, rates, insurance, ground rents etc. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `repairsAndMaintenance` number — The adjustment to property repairs and maintenance. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `financialCosts` number — The adjustment to loan interest and other financial costs. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `professionalFees` number — The adjustment to legal, management and other professional fees. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `costOfServices` number — The adjustment to cost of services provided, including wages. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `other` number — The adjustment to other allowable property expenses. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `travelCosts` number — The adjustment to car, van and travel costs incurred in running a property business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `zeroAdjustments` true — Indicates zero adjustments for all income and expenses. The value can only be set to true. - object — Submit Foreign Property Accounting Adjustments Request - `foreignProperty` object — object containing foreign property adjustments. - `countryLevelDetail` object[] — Array containing a breakdown of the foreign property by country. - `countryCode` string, required — A three-letter code that represents a country name. This must be an ISO 3166-1 Alpha-3 value. You can only adjust for a countryCode that is in your unadjusted summary calculation. - `income` object — Object containing the adjustments to income values. - `totalRentsReceived` number — The adjustment to total property rental income. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `premiumsOfLeaseGrant` number — The adjustment to premiums received for the grant of a lease and other lump sums to possess a property. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `otherPropertyIncome` number — The adjustment to other income from property, such as rent charges and ground rents, income from letting others tip waste on your land, and income for the use of a caravan or houseboat at a fixed location. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `expenses` object — Object containing the adjustments to expenses values. - `consolidatedExpenses` number — The adjustment to the sum of all expenses for the specified period. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `premisesRunningCosts` number — The adjustment to rent, rates, insurance, ground rents etc. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `repairsAndMaintenance` number — The adjustment to property repairs and maintenance. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `financialCosts` number — The adjustment to loan interest and other financial costs. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `professionalFees` number — The adjustment to legal, management and other professional fees. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `costOfServices` number — The adjustment to cost of services provided, including wages. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `residentialFinancialCost` number — The adjustment to the residential financial cost that can be deductible from rental income (tax relief). The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `other` number — The adjustment to other allowable property expenses. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `travelCosts` number — The adjustment to car, van and travel costs incurred in running a property business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `zeroAdjustments` true — Indicates zero adjustments for all income and expenses. The value can only be set to true. - object — Submit Foreign Property Accounting Adjustments Request - `foreignProperty` object — object containing foreign property adjustments. - `propertyLevelDetail` object[] — Array containing a breakdown by individual foreign property. - `propertyId` string, required — A unique identifier for each foreign property. - `income` object — Object containing the adjustments to income values. - `totalRentsReceived` number — The adjustment to total property rental income. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `premiumsOfLeaseGrant` number — The adjustment to premiums received for the grant of a lease and other lump sums to possess a property. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `otherPropertyIncome` number — The adjustment to other income from property, such as rent charges and ground rents, income from letting others tip waste on your land, and income for the use of a caravan or houseboat at a fixed location. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `expenses` object — Object containing the adjustments to expenses values. - `consolidatedExpenses` number — The adjustment to the sum of all expenses for the specified period. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `premisesRunningCosts` number — The adjustment to rent, rates, insurance, ground rents etc. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `repairsAndMaintenance` number — The adjustment to property repairs and maintenance. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `financialCosts` number — The adjustment to loan interest and other financial costs. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `professionalFees` number — The adjustment to legal, management and other professional fees. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `costOfServices` number — The adjustment to cost of services provided, including wages. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `residentialFinancialCost` number — The adjustment to the residential financial cost that can be deductible from rental income (tax relief). The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `other` number — The adjustment to other allowable property expenses. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `travelCosts` number — The adjustment to car, van and travel costs incurred in running a property business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `zeroAdjustments` true — Indicates zero adjustments for all income and expenses. The value can only be set to true. ## Response `200` Success ## Other responses - `400` — Bad request - `403` — Forbidden - `404` — Not Found - `422` — Unprocessable Entity --- [API](https://skmtc.net/hmrc/apis/business-source-adjustable-summary-mtd.md) · [All operations](https://skmtc.net/hmrc/apis/business-source-adjustable-summary-mtd/llms.txt) · [OpenAPI document](https://skmtc-service-staging.skmtc.workers.dev/v1/apis/hmrc/business-source-adjustable-summary-mtd/revisions/f75077f50003/schema)