--- title: "Retrieve a Self-Employment Business Source Adjustable Summary" method: GET path: "/individuals/self-assessment/adjustable-summary/{nino}/self-employment/{calculationId}/{taxYear}" tags: ["Self-employment business"] --- # Retrieve a Self-Employment Business Source Adjustable Summary `GET /individuals/self-assessment/adjustable-summary/{nino}/self-employment/{calculationId}/{taxYear}` This endpoint allows the user to request a specific Business Source Adjustable Summary. 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 the scenario where no data is found. | | SELF_EMPLOYMENT_PROFIT | Simulates success response with all fields and netProfit. | | DYNAMIC_SELF_EMPLOYMENT_PROFIT | Simulates success response with all fields and netProfit.

See below for details about DYNAMIC scenarios. | | SELF_EMPLOYMENT_LOSS | Simulates success response with all fields and netLoss. | | DYNAMIC_SELF_EMPLOYMENT_LOSS | Simulates success response with all fields and netLoss.

See below for details about DYNAMIC scenarios. | | SELF_EMPLOYMENT_CONSOLIDATED | Simulates success response with adjusted summary and consolidated expenses. | | DYNAMIC_SELF_EMPLOYMENT_CONSOLIDATED | Simulates success response with adjusted summary and consolidated expenses.

See below for details about DYNAMIC scenarios. | | TRADING_ALLOWANCE | Simulates success response with adjusted summary and trading allowance. | | DYNAMIC_TRADING_ALLOWANCE | Simulates success response with adjusted summary and trading allowance.

See below for details about DYNAMIC scenarios. | | SELF_EMPLOYMENT_UNADJUSTED | Simulates success response with unadjusted summary. | | DYNAMIC_SELF_EMPLOYMENT_UNADJUSTED | Simulates success response with unadjusted summary.

See below for details about DYNAMIC scenarios. | | SELF_EMPLOYMENT_STATUS_INVALID | Simulates success response with summary status invalid. | | DYNAMIC_SELF_EMPLOYMENT_STATUS_INVALID | Simulates success response with summary status invalid.

See below for details about DYNAMIC scenarios. | | SELF_EMPLOYMENT_STATUS_SUPERSEDED | Simulates success response with summary status superseded. | | DYNAMIC_SELF_EMPLOYMENT_STATUS_SUPERSEDED | Simulates success response with summary status superseded.

See below for details about DYNAMIC scenarios. | | NOT_SELF_EMPLOYMENT | Simulates the scenario where the calculationId is not a self-employment. | | 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. | | STATEFUL | Performs a stateful retrieve. | | SELF_EMPLOYMENT_ZERO_ADJUSTMENTS | Simulates the scenario where all income, expenses and additions have zero adjustments. | In each case where a scenario is prefixed by DYNAMIC_, the following response values will change based on the values submitted in the request: - metadata - calculationId - taxYear - nino - requestedDateTime - adjustedDateTime - inputs - accountingPeriodStartDate - accountingPeriodEndDate - submissionPeriods - startDate - endDate For tax years prior to 2023-24, when the tax year is not supplied, these values will be based on a tax year of 2022-23. ## Path parameters - `nino` string, required - `calculationId` string, required - `taxYear` string, required ## Headers - `Accept` 'application/vnd.hmrc.7.0+json', required - `Authorization` string, required - `Gov-Test-Scenario` string ## Response `200` Success - union - object — Retrieve a Self-Employment Business Source Adjustable Summary Response. - `metadata` object, required — Object containing the identifying data for the business and associated information for the BSAS with this ID. - `calculationId` string, required — The unique identifier of the summary calculation. - `requestedDateTime` string, date-time, required — The date and time the summary calculation was originally requested, prior to any adjustments. - `adjustedDateTime` string, date-time — The date and time this calculation was adjusted. - `nino` string, required — National Insurance number, in the format AA999999A. - `taxYear` string, required — The tax year the data applies to, for example, 2021-22. The start year and end year must not span two tax years. No gaps are allowed, for example, 2020-22 is not valid. - `summaryStatus` 'valid' | 'invalid' | 'superseded', required — The status of the this calculated summary. - `inputs` object, required — Object containing the inputs that were used in this calculation. - `businessId` string, required — An identifier for the business, unique to the customer. - `typeOfBusiness` 'self-employment', required — The type of business the calculation summary is for Limited to the following possible values: - `businessName` string — The name of the business. - `accountingPeriodStartDate` string, date, required — The date the accounting period started. Date in the format YYYY-MM-DD. Note: Accounting period start and end dates should not be displayed to users of your software. - `accountingPeriodEndDate` string, date, required — The date the accounting period ended. Date in the format YYYY-MM-DD. Note: Accounting period start and end dates should not be displayed to users of your software. - `source` 'MTD-SA', required — Specifies the source of the income data used in this calculation. - `submissionPeriods` object[], required — Array containing the submission periods for the income source. A periodic summary will always have either a periodId or a submissionId, but not both. - `periodId` string, YYYY-MM-DD_YYYY-MM-DD — A reference to the unique identifier of the period. Must conform to: YYYY-MM-DD_YYYY-MM-DD - `submissionId` string — A reference to the unique identifier of the period. - `startDate` string, date, required — The date the submission period started. - `endDate` string, date, required — The date the submission period ended. - `receivedDateTime` string, required — The date and time data received. - `adjustableSummaryCalculation` object, required — Object containing the details about the self-employment summary calculation. - `totalIncome` number — The total income for the income source. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `income` object — Object containing the fields that can be adjusted for self-employment income sources. - `turnover` number — The takings, fees, sales or money earned by your business Income associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `other` number — Any other business income not included in turnover. Income associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalExpenses` number — The total expenses for the income source. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `expenses` object — Object containing the expenses for self-employment income sources. - `consolidatedExpenses` number — Sum of all expenses for the specified period. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `costOfGoods` number — Cost of goods bought for resale or goods used. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `paymentsToSubcontractors` number — Construction industry - payments to subcontractors. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `wagesAndStaffCosts` number — Wages, salaries and other staff costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `carVanTravelExpenses` number — Car, van and travel expenses. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `premisesRunningCosts` number — Rent, rates, power and insurance costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `maintenanceCosts` number — Repairs and renewals of property and equipment. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `adminCosts` number — Phone, fax, stationery and other office costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `interestOnBankOtherLoans` number — Interest on bank and other loans. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `financeCharges` number — Bank, credit card and other financial charges. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `irrecoverableDebts` number — Irrecoverable debts written off. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `professionalFees` number — Accountancy, legal and other professional fees. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `depreciation` number — Depreciation and loss/profit on sales of assets. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `otherExpenses` number — Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `advertisingCosts` number — Advertising costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `businessEntertainmentCosts` number — Business entertainment costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `netProfit` number — The net profit of income source. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `netLoss` number — The net loss of income source. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalAdditions` number — The total additions to net profit (or deduction to net loss). The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `additions` object — Object containing the breakdown of the adjustable additions for the accounting period. - `costOfGoodsDisallowable` number — Cost of goods bought for resale or goods used. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `paymentsToSubcontractorsDisallowable` number — Payments to subcontractors - Construction Industry Scheme (CIS). Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `wagesAndStaffCostsDisallowable` number — Wages, salaries and other staff costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `carVanTravelExpensesDisallowable` number — Car, van and travel expenses. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `premisesRunningCostsDisallowable` number — Rent, rates, power and insurance costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `maintenanceCostsDisallowable` number — Repairs and renewals of property and equipment. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `adminCostsDisallowable` number — Phone, fax, stationery and other office costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `interestOnBankOtherLoansDisallowable` number — Interest on bank and other loans. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `financeChargesDisallowable` number — Bank, credit card and other financial charges. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `irrecoverableDebtsDisallowable` number — Irrecoverable debts written off. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `professionalFeesDisallowable` number — Accountancy, legal and other professional fees. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `depreciationDisallowable` number — Depreciation and loss/profit on sales of assets. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `otherExpensesDisallowable` number — Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `advertisingCostsDisallowable` number — Advertising costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `businessEntertainmentCostsDisallowable` number — Business entertainment costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `outstandingBusinessIncome` number — Any other business income not included in other fields. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `balancingChargeOther` number — Balancing charge on sale or cessation of business use (where you have disposed of assets for more than their tax value). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `balancingChargeBpra` number — Balancing charge on sale or cessation of business use (only where Business Premises Renovation Allowance has been claimed). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `goodsAndServicesOwnUse` number — Value of the normal sale price of goods or stock have been taken out of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalDeductions` number — The total deductions to net loss (or addition to net profit). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `deductions` object — Object containing the deduction for self-employment income sources. - `tradingAllowance` number — A tax exemption of a limited amount for individuals with trading income. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `annualInvestmentAllowance` number — Annual investment allowance on items that qualify up to the AIA amount. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `capitalAllowanceMainPool` number — Capital allowances at 18% on equipment, including cars with lower CO2 emissions. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `capitalAllowanceSpecialRatePool` number — Capital allowances at 8% on equipment, including cars with higher CO2 emissions. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `zeroEmissionGoods` number — Zero emission goods vehicle allowance for goods vehicles purchased for business use. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `businessPremisesRenovationAllowance` number — Business Premises Renovation Allowance if converting or renovating unused qualifying business premises. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `enhancedCapitalAllowance` number — 100% and other enhanced capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `allowanceOnSales` number — Allowances on sale or cessation of business use (where you have disposed of assets for less than their tax value). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `capitalAllowanceSingleAssetPool` number — Claim to capital allowances in respect of all single asset pools. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `includedNonTaxableProfits` number — Income, receipts and other profits included in business income or expenses but not taxable as business profits. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `electricChargePointAllowance` number — The expenditure incurred on electric charge-point equipment. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `structuredBuildingAllowance` number — The amount of structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `enhancedStructuredBuildingAllowance` number — The amount of enhanced structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `zeroEmissionsCarAllowance` number — The amount of zero emissions car allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalAccountingAdjustments` number — The total amount of adjustment for change of accounting practice. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `accountingAdjustments` object — Object containing the accounting adjustments for the self-employment income sources. - `basisAdjustment` number — If your basis period is not the same as your accounting period, enter the adjustment needed to arrive at the profit or loss for the basis period – if the adjustment needs to be taken off the profit figure, this should be negative. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `overlapReliefUsed` number — Overlap relief used this year. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `accountingAdjustment` number — Adjustment for change of accounting practice. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `averagingAdjustment` number — Averaging adjustment (only for farmers, market gardeners and creators of literary or artistic works). This field is deprecated and will be reinstated in a future release. - `taxableProfit` integer — Amount of taxable net profit. The value must be between 0 and 99999999999 no decimal places. - `adjustedIncomeTaxLoss` integer — Amount of taxable net loss. The value must be between 0 and 99999999999 no decimal places. - `adjustments` object — Object containing the adjustments made. - `income` object — Object containing the adjustments to income. - `turnover` number — The adjustment to takings, fees, sales or money earned by your business. Income associated with the running of the business. 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 any other business income not included in turnover. Income associated with the running of the business. 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. - `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). - `costOfGoods` number — The adjustment to cost of goods bought for resale or goods used. Expenses associated with the running of the business.The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `paymentsToSubcontractors` number — Construction industry – payments to subcontractors. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `wagesAndStaffCosts` number — The adjustment to wages, salaries and other staff costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `carVanTravelExpenses` number — The adjustment to car, van and travel expenses. Expenses associated with the running of the business. 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, power and insurance costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `maintenanceCosts` number — The adjustment to repairs and renewals of property and equipment. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `adminCosts` number — The adjustment to phone, fax, stationery and other office costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `interestOnBankOtherLoans` number — The adjustment to interest on bank and other loans. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `financeCharges` number — The adjustment to bank, credit card and other financial charges. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `irrecoverableDebts` number — The adjustment to irrecoverable debts written off. Expenses associated with the running of the business. 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 accountancy, legal and other professional fees. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `depreciation` number — The adjustment to depreciation and loss/profit on sales of assets. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `otherExpenses` number — The adjustment to other business expenses. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `advertisingCosts` number — The adjustment to advertising costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `businessEntertainmentCosts` number — The adjustment to business entertainment costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `additions` object — Object containing the breakdown of the adjustable additions for the accounting period. - `costOfGoodsDisallowable` number — The adjustment to cost of goods bought for resale or goods used. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. (excluding 0 or 0.00). - `paymentsToSubcontractorsDisallowable` number — The adjustment to Payments to subcontractors - Construction Industry Scheme (CIS). Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `wagesAndStaffCostsDisallowable` number — The adjustment to wages, salaries and other staff costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `carVanTravelExpensesDisallowable` number — The adjustment to car, van and travel expenses. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `premisesRunningCostsDisallowable` number — The adjustment to rent, rates, power and insurance costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `maintenanceCostsDisallowable` number — The adjustment to repairs and renewals of property and equipment. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `adminCostsDisallowable` number — The adjustment to phone, fax, stationery and other office costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `interestOnBankOtherLoansDisallowable` number — The adjustment to interest on bank and other loans. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `financeChargesDisallowable` number — The adjustment to bank, credit card and other financial charges. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `irrecoverableDebtsDisallowable` number — The adjustment to irrecoverable debts written off. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `professionalFeesDisallowable` number — The adjustment to accountancy, legal and other professional fees. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `depreciationDisallowable` number — The adjustment to depreciation and loss/profit on sales of assets. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `otherExpensesDisallowable` number — The adjustment to other business expenses. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `advertisingCostsDisallowable` number — The adjustment to advertising costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `businessEntertainmentCostsDisallowable` number — The adjustment to business entertainment costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `adjustedSummaryCalculation` object — Object containing the latest self-employment summary calculation. - `totalIncome` number — The total income for the income source. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `income` object — Object containing the fields that can be adjusted for self-employment income sources. - `turnover` number — The takings, fees, sales or money earned by your business Income associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `other` number — Any other business income not included in turnover. Income associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalExpenses` number — The total expenses for the income source. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `expenses` object — Object containing the expenses for self-employment income sources. - `consolidatedExpenses` number — Sum of all expenses for the specified period. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `costOfGoods` number — Cost of goods bought for resale or goods used. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `paymentsToSubcontractors` number — Construction industry – payments to subcontractors. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `wagesAndStaffCosts` number — Wages, salaries and other staff costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `carVanTravelExpenses` number — Car, van and travel expenses. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `premisesRunningCosts` number — Rent, rates, power and insurance costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `maintenanceCosts` number — Repairs and renewals of property and equipment. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `adminCosts` number — Phone, fax, stationery and other office costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `interestOnBankOtherLoans` number — Interest on bank and other loans. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `financeCharges` number — Bank, credit card and other financial charges. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `irrecoverableDebts` number — Irrecoverable debts written off. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `professionalFees` number — Accountancy, legal and other professional fees. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `depreciation` number — Depreciation and loss/profit on sales of assets. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `otherExpenses` number — Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `advertisingCosts` number — Advertising costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `businessEntertainmentCosts` number — Business entertainment costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `netProfit` number — The net profit of income source. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `netLoss` number — The net loss of income source. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalAdditions` number — The total additions to net profit (or deduction to net loss). The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `additions` object — Object containing the breakdown of the adjustable additions for the accounting period. - `costOfGoodsDisallowable` number — Cost of goods bought for resale or goods used. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `paymentsToSubcontractorsDisallowable` number — Payments to subcontractors - Construction Industry Scheme (CIS). Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `wagesAndStaffCostsDisallowable` number — Wages, salaries and other staff costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `carVanTravelExpensesDisallowable` number — Car, van and travel expenses. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `premisesRunningCostsDisallowable` number — Rent, rates, power and insurance costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `maintenanceCostsDisallowable` number — Repairs and renewals of property and equipment. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `adminCostsDisallowable` number — Phone, fax, stationery and other office costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `interestOnBankOtherLoansDisallowable` number — Interest on bank and other loans. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `financeChargesDisallowable` number — Bank, credit card and other financial charges. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `irrecoverableDebtsDisallowable` number — Irrecoverable debts written off. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `professionalFeesDisallowable` number — Accountancy, legal and other professional fees. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `depreciationDisallowable` number — Depreciation and loss/profit on sales of assets. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `otherExpensesDisallowable` number — Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `advertisingCostsDisallowable` number — Advertising costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `businessEntertainmentCostsDisallowable` number — Business entertainment costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `outstandingBusinessIncome` number — Any other business income not included in other fields. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `balancingChargeOther` number — Balancing charge on sale or cessation of business use (where you have disposed of assets for more than their tax value). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `balancingChargeBpra` number — Balancing charge on sale or cessation of business use (only where Business Premises Renovation Allowance has been claimed). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `goodsAndServicesOwnUse` number — Value of the normal sale price of goods or stock have been taken out of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalDeductions` number — The total deductions to net loss (or addition to net profit). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `deductions` object — Object containing the deduction for self-employment income sources. - `tradingAllowance` number — A tax exemption of a limited amount for individuals with trading income. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `annualInvestmentAllowance` number — Annual investment allowance on items that qualify up to the AIA amount. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `capitalAllowanceMainPool` number — Capital allowances at 18% on equipment, including cars with lower CO2 emissions. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `capitalAllowanceSpecialRatePool` number — Capital allowances at 8% on equipment, including cars with higher CO2 emissions. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `zeroEmissionGoods` number — Zero emission goods vehicle allowance for goods vehicles purchased for business use. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `businessPremisesRenovationAllowance` number — Business Premises Renovation Allowance if converting or renovating unused qualifying business premises. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `enhancedCapitalAllowance` number — 100% and other enhanced capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `allowanceOnSales` number — Allowances on sale or cessation of business use (where you have disposed of assets for less than their tax value). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `capitalAllowanceSingleAssetPool` number — Claim to capital allowances in respect of all single asset pools. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `includedNonTaxableProfits` number — Income, receipts and other profits included in business income or expenses but not taxable as business profits. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `electricChargePointAllowance` number — The expenditure incurred on electric charge-point equipment. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `structuredBuildingAllowance` number — The amount of structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `enhancedStructuredBuildingAllowance` number — The amount of enhanced structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `zeroEmissionsCarAllowance` number — The amount of zero emissions car allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalAccountingAdjustments` number — The total amount of adjustment for change of accounting practice. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `accountingAdjustments` object — Object containing the accounting adjustments for the self-employment income sources. - `basisAdjustment` number — If your basis period is not the same as your accounting period, enter the adjustment needed to arrive at the profit or loss for the basis period – if the adjustment needs to be taken off the profit figure, this should be negative. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `overlapReliefUsed` number — Overlap relief used this year. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `accountingAdjustment` number — Adjustment for change of accounting practice. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `averagingAdjustment` number — Averaging adjustment (only for farmers, market gardeners and creators of literary or artistic works). This field is deprecated and will be reinstated in a future release. - `taxableProfit` integer — Amount of taxable net profit. The value must be between 0 and 99999999999 no decimal places. - `adjustedIncomeTaxLoss` integer — Amount of taxable net loss. The value must be between 0 and 99999999999 no decimal places. - object — Retrieve a Self-Employment Business Source Adjustable Summary Response. - `metadata` object, required — Object containing the identifying data for the business and associated information for the BSAS with this ID. - `calculationId` string, required — The unique identifier of the summary calculation. - `requestedDateTime` string, date-time, required — The date and time the summary calculation was originally requested, prior to any adjustments. - `adjustedDateTime` string, date-time — The date and time this calculation was adjusted. - `nino` string, required — National Insurance number, in the format AA999999A. - `taxYear` string, required — The tax year the data applies to, for example, 2021-22. The start year and end year must not span two tax years. No gaps are allowed, for example, 2020-22 is not valid. - `summaryStatus` 'valid' | 'invalid' | 'superseded', required — The status of the this calculated summary. - `inputs` object, required — Object containing the inputs that were used in this calculation. - `businessId` string, required — An identifier for the business, unique to the customer. - `typeOfBusiness` 'self-employment', required — The type of business the calculation summary is for Limited to the following possible values: - `businessName` string — The name of the business. - `accountingPeriodStartDate` string, date, required — The date the accounting period started. Date in the format YYYY-MM-DD. Note: Accounting period start and end dates should not be displayed to users of your software. - `accountingPeriodEndDate` string, date, required — The date the accounting period ended. Date in the format YYYY-MM-DD. Note: Accounting period start and end dates should not be displayed to users of your software. - `source` 'MTD-SA', required — Specifies the source of the income data used in this calculation. - `submissionPeriods` object[], required — Array containing the submission periods for the income source. A periodic summary will always have either a periodId or a submissionId, but not both. - `periodId` string, YYYY-MM-DD_YYYY-MM-DD — A reference to the unique identifier of the period. Must conform to: YYYY-MM-DD_YYYY-MM-DD - `submissionId` string — A reference to the unique identifier of the period. - `startDate` string, date, required — The date the accounting period began. - `endDate` string, date, required — The date the submission period ended. - `receivedDateTime` string, required — The date and time data received. - `adjustableSummaryCalculation` object, required — Object containing the details about the self-employment summary calculation. - `totalIncome` number — The total income for the income source. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `income` object — Object containing the fields that can be adjusted for self-employment income sources. - `turnover` number — The takings, fees, sales or money earned by your business Income associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `other` number — Any other business income not included in turnover. Income associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalExpenses` number — The total expenses for the income source. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `expenses` object — Object containing the expenses for self-employment income sources. - `consolidatedExpenses` number — Sum of all expenses for the specified period. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `costOfGoods` number — Cost of goods bought for resale or goods used. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `paymentsToSubcontractors` number — Construction industry - payments to subcontractors. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `wagesAndStaffCosts` number — Wages, salaries and other staff costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `carVanTravelExpenses` number — Car, van and travel expenses. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `premisesRunningCosts` number — Rent, rates, power and insurance costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `maintenanceCosts` number — Repairs and renewals of property and equipment. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `adminCosts` number — Phone, fax, stationery and other office costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `interestOnBankOtherLoans` number — Interest on bank and other loans. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `financeCharges` number — Bank, credit card and other financial charges. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `irrecoverableDebts` number — Irrecoverable debts written off. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `professionalFees` number — Accountancy, legal and other professional fees. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `depreciation` number — Depreciation and loss/profit on sales of assets. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `otherExpenses` number — Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `advertisingCosts` number — Advertising costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `businessEntertainmentCosts` number — Business entertainment costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `netProfit` number — The net profit of income source. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `netLoss` number — The net loss of income source. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalAdditions` number — The total additions to net profit (or deduction to net loss). The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `additions` object — Object containing the breakdown of the adjustable additions for the accounting period. - `costOfGoodsDisallowable` number — Cost of goods bought for resale or goods used. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `paymentsToSubcontractorsDisallowable` number — Payments to subcontractors - Construction Industry Scheme (CIS). Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `wagesAndStaffCostsDisallowable` number — Wages, salaries and other staff costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `carVanTravelExpensesDisallowable` number — Car, van and travel expenses. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `premisesRunningCostsDisallowable` number — Rent, rates, power and insurance costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `maintenanceCostsDisallowable` number — Repairs and renewals of property and equipment. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `adminCostsDisallowable` number — Phone, fax, stationery and other office costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `interestOnBankOtherLoansDisallowable` number — Interest on bank and other loans. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `financeChargesDisallowable` number — Bank, credit card and other financial charges. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `irrecoverableDebtsDisallowable` number — Irrecoverable debts written off. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `professionalFeesDisallowable` number — Accountancy, legal and other professional fees. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `depreciationDisallowable` number — Depreciation and loss/profit on sales of assets. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `otherExpensesDisallowable` number — Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `advertisingCostsDisallowable` number — Advertising costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `businessEntertainmentCostsDisallowable` number — Business entertainment costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `outstandingBusinessIncome` number — Any other business income not included in other fields. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `balancingChargeOther` number — Balancing charge on sale or cessation of business use (where you have disposed of assets for more than their tax value). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `balancingChargeBpra` number — Balancing charge on sale or cessation of business use (only where Business Premises Renovation Allowance has been claimed). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `goodsAndServicesOwnUse` number — Value of the normal sale price of goods or stock have been taken out of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalDeductions` number — The total deductions to net loss (or addition to net profit). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `deductions` object — Object containing the deduction for self-employment income sources. - `tradingAllowance` number — A tax exemption of a limited amount for individuals with trading income. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `annualInvestmentAllowance` number — Annual investment allowance on items that qualify up to the AIA amount. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `capitalAllowanceMainPool` number — Capital allowances at 18% on equipment, including cars with lower CO2 emissions. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `capitalAllowanceSpecialRatePool` number — Capital allowances at 8% on equipment, including cars with higher CO2 emissions. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `zeroEmissionGoods` number — Zero emission goods vehicle allowance for goods vehicles purchased for business use. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `businessPremisesRenovationAllowance` number — Business Premises Renovation Allowance if converting or renovating unused qualifying business premises. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `enhancedCapitalAllowance` number — 100% and other enhanced capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `allowanceOnSales` number — Allowances on sale or cessation of business use (where you have disposed of assets for less than their tax value). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `capitalAllowanceSingleAssetPool` number — Claim to capital allowances in respect of all single asset pools. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `includedNonTaxableProfits` number — Income, receipts and other profits included in business income or expenses but not taxable as business profits. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `electricChargePointAllowance` number — The expenditure incurred on electric charge-point equipment. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `structuredBuildingAllowance` number — The amount of structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `enhancedStructuredBuildingAllowance` number — The amount of enhanced structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `zeroEmissionsCarAllowance` number — The amount of zero emissions car allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalAccountingAdjustments` number — The total amount of adjustment for change of accounting practice. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `accountingAdjustments` object — Object containing the accounting adjustments for the self-employment income sources. - `basisAdjustment` number — If your basis period is not the same as your accounting period, enter the adjustment needed to arrive at the profit or loss for the basis period – if the adjustment needs to be taken off the profit figure, this should be negative. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `overlapReliefUsed` number — Overlap relief used this year. The value must be between 0 and 99999999999.99 up to 2 decimal places. This field is deprecated and will be removed in a future release. - `accountingAdjustment` number — Adjustment for change of accounting practice. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `averagingAdjustment` number — Averaging adjustment (only for farmers, market gardeners and creators of literary or artistic works). This field is deprecated and will be reinstated in a future release. - `taxableProfit` integer — Amount of taxable net profit. The value must be between 0 and 99999999999 no decimal places. - `adjustedIncomeTaxLoss` integer — Amount of taxable net loss. The value must be between 0 and 99999999999 no decimal places. - `adjustments` object — Object containing the adjustments made. - `income` object — Object containing the adjustments to income. - `turnover` number — The adjustment to takings, fees, sales or money earned by your business. Income associated with the running of the business. 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 any other business income not included in turnover. Income associated with the running of the business. 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. - `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). - `costOfGoods` number — The adjustment to cost of goods bought for resale or goods used. Expenses associated with the running of the business.The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `paymentsToSubcontractors` number — Construction industry – payments to subcontractors. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `wagesAndStaffCosts` number — The adjustment to wages, salaries and other staff costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `carVanTravelExpenses` number — The adjustment to car, van and travel expenses. Expenses associated with the running of the business. 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, power and insurance costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `maintenanceCosts` number — The adjustment to repairs and renewals of property and equipment. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `adminCosts` number — The adjustment to phone, fax, stationery and other office costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `interestOnBankOtherLoans` number — The adjustment to interest on bank and other loans. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `financeCharges` number — The adjustment to bank, credit card and other financial charges. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `irrecoverableDebts` number — The adjustment to irrecoverable debts written off. Expenses associated with the running of the business. 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 accountancy, legal and other professional fees. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `depreciation` number — The adjustment to depreciation and loss/profit on sales of assets. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `otherExpenses` number — The adjustment to other business expenses. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `advertisingCosts` number — The adjustment to advertising costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `businessEntertainmentCosts` number — The adjustment to business entertainment costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `additions` object — Object containing the breakdown of the adjustable additions for the accounting period. - `costOfGoodsDisallowable` number — The adjustment to cost of goods bought for resale or goods used. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. (excluding 0 or 0.00). - `paymentsToSubcontractorsDisallowable` number — The adjustment to Payments to subcontractors - Construction Industry Scheme (CIS). Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `wagesAndStaffCostsDisallowable` number — The adjustment to wages, salaries and other staff costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `carVanTravelExpensesDisallowable` number — The adjustment to car, van and travel expenses. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `premisesRunningCostsDisallowable` number — The adjustment to rent, rates, power and insurance costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `maintenanceCostsDisallowable` number — The adjustment to repairs and renewals of property and equipment. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `adminCostsDisallowable` number — The adjustment to phone, fax, stationery and other office costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `interestOnBankOtherLoansDisallowable` number — The adjustment to interest on bank and other loans. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `financeChargesDisallowable` number — The adjustment to bank, credit card and other financial charges. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `irrecoverableDebtsDisallowable` number — The adjustment to irrecoverable debts written off. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `professionalFeesDisallowable` number — The adjustment to accountancy, legal and other professional fees. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `depreciationDisallowable` number — The adjustment to depreciation and loss/profit on sales of assets. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `otherExpensesDisallowable` number — The adjustment to other business expenses. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `advertisingCostsDisallowable` number — The adjustment to advertising costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `businessEntertainmentCostsDisallowable` number — The adjustment to business entertainment costs. Any expense or partial expense that cannot be claimed for tax purposes. 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, expenses and additions. The value must be true if this is the case. - `adjustedSummaryCalculation` object — Object containing the latest self-employment summary calculation. - `totalIncome` number — The total income for the income source. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `income` object — Object containing the fields that can be adjusted for self-employment income sources. - `turnover` number — The takings, fees, sales or money earned by your business Income associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `other` number — Any other business income not included in turnover. Income associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalExpenses` number — The total expenses for the income source. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `expenses` object — Object containing the expenses for self-employment income sources. - `consolidatedExpenses` number — Sum of all expenses for the specified period. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `costOfGoods` number — Cost of goods bought for resale or goods used. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `paymentsToSubcontractors` number — Construction industry – payments to subcontractors. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `wagesAndStaffCosts` number — Wages, salaries and other staff costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `carVanTravelExpenses` number — Car, van and travel expenses. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `premisesRunningCosts` number — Rent, rates, power and insurance costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `maintenanceCosts` number — Repairs and renewals of property and equipment. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `adminCosts` number — Phone, fax, stationery and other office costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `interestOnBankOtherLoans` number — Interest on bank and other loans. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `financeCharges` number — Bank, credit card and other financial charges. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `irrecoverableDebts` number — Irrecoverable debts written off. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `professionalFees` number — Accountancy, legal and other professional fees. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `depreciation` number — Depreciation and loss/profit on sales of assets. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `otherExpenses` number — Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `advertisingCosts` number — Advertising costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `businessEntertainmentCosts` number — Business entertainment costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `netProfit` number — The net profit of income source. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `netLoss` number — The net loss of income source. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalAdditions` number — The total additions to net profit (or deduction to net loss). The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `additions` object — Object containing the breakdown of the adjustable additions for the accounting period. - `costOfGoodsDisallowable` number — Cost of goods bought for resale or goods used. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `paymentsToSubcontractorsDisallowable` number — Payments to subcontractors - Construction Industry Scheme (CIS). Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `wagesAndStaffCostsDisallowable` number — Wages, salaries and other staff costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `carVanTravelExpensesDisallowable` number — Car, van and travel expenses. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `premisesRunningCostsDisallowable` number — Rent, rates, power and insurance costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `maintenanceCostsDisallowable` number — Repairs and renewals of property and equipment. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `adminCostsDisallowable` number — Phone, fax, stationery and other office costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `interestOnBankOtherLoansDisallowable` number — Interest on bank and other loans. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `financeChargesDisallowable` number — Bank, credit card and other financial charges. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `irrecoverableDebtsDisallowable` number — Irrecoverable debts written off. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `professionalFeesDisallowable` number — Accountancy, legal and other professional fees. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `depreciationDisallowable` number — Depreciation and loss/profit on sales of assets. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `otherExpensesDisallowable` number — Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `advertisingCostsDisallowable` number — Advertising costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `businessEntertainmentCostsDisallowable` number — Business entertainment costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `outstandingBusinessIncome` number — Any other business income not included in other fields. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `balancingChargeOther` number — Balancing charge on sale or cessation of business use (where you have disposed of assets for more than their tax value). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `balancingChargeBpra` number — Balancing charge on sale or cessation of business use (only where Business Premises Renovation Allowance has been claimed). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `goodsAndServicesOwnUse` number — Value of the normal sale price of goods or stock have been taken out of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalDeductions` number — The total deductions to net loss (or addition to net profit). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `deductions` object — Object containing the deduction for self-employment income sources. - `tradingAllowance` number — A tax exemption of a limited amount for individuals with trading income. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `annualInvestmentAllowance` number — Annual investment allowance on items that qualify up to the AIA amount. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `capitalAllowanceMainPool` number — Capital allowances at 18% on equipment, including cars with lower CO2 emissions. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `capitalAllowanceSpecialRatePool` number — Capital allowances at 8% on equipment, including cars with higher CO2 emissions. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `zeroEmissionGoods` number — Zero emission goods vehicle allowance for goods vehicles purchased for business use. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `businessPremisesRenovationAllowance` number — Business Premises Renovation Allowance if converting or renovating unused qualifying business premises. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `enhancedCapitalAllowance` number — 100% and other enhanced capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `allowanceOnSales` number — Allowances on sale or cessation of business use (where you have disposed of assets for less than their tax value). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `capitalAllowanceSingleAssetPool` number — Claim to capital allowances in respect of all single asset pools. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `includedNonTaxableProfits` number — Income, receipts and other profits included in business income or expenses but not taxable as business profits. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `electricChargePointAllowance` number — The expenditure incurred on electric charge-point equipment. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `structuredBuildingAllowance` number — The amount of structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `enhancedStructuredBuildingAllowance` number — The amount of enhanced structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `zeroEmissionsCarAllowance` number — The amount of zero emissions car allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalAccountingAdjustments` number — The total amount of adjustment for change of accounting practice. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `accountingAdjustments` object — Object containing the accounting adjustments for the self-employment income sources. - `basisAdjustment` number — If your basis period is not the same as your accounting period, enter the adjustment needed to arrive at the profit or loss for the basis period – if the adjustment needs to be taken off the profit figure, this should be negative. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `overlapReliefUsed` number — Overlap relief used this year. The value must be between 0 and 99999999999.99 up to 2 decimal places. This field is deprecated and will be removed in a future release. - `accountingAdjustment` number — Adjustment for change of accounting practice. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `averagingAdjustment` number — Averaging adjustment (only for farmers, market gardeners and creators of literary or artistic works). This field is deprecated and will be reinstated in a future release. - `taxableProfit` integer — Amount of taxable net profit. The value must be between 0 and 99999999999 no decimal places. - `adjustedIncomeTaxLoss` integer — Amount of taxable net loss. The value must be between 0 and 99999999999 no decimal places. - object — Retrieve a Self-Employment Business Source Adjustable Summary Response. - `metadata` object, required — Object containing the identifying data for the business and associated information for the BSAS with this ID. - `calculationId` string, required — The unique identifier of the summary calculation. - `requestedDateTime` string, date-time, required — The date and time the summary calculation was originally requested, prior to any adjustments. - `adjustedDateTime` string, date-time — The date and time this calculation was adjusted. - `nino` string, required — National Insurance number, in the format AA999999A. - `taxYear` string, required — The tax year the data applies to, for example, 2021-22. The start year and end year must not span two tax years. No gaps are allowed, for example, 2020-22 is not valid. - `summaryStatus` 'valid' | 'invalid' | 'superseded', required — The status of the this calculated summary. - `inputs` object, required — Object containing the inputs that were used in this calculation. - `businessId` string, required — An identifier for the business, unique to the customer. - `typeOfBusiness` 'self-employment', required — The type of business the calculation summary is for Limited to the following possible values: - `businessName` string — The name of the business. - `accountingPeriodStartDate` string, date, required — The date the accounting period started. Date in the format YYYY-MM-DD. Note: Accounting period start and end dates should not be displayed to users of your software. - `accountingPeriodEndDate` string, date, required — The date the accounting period ended. Date in the format YYYY-MM-DD. Note: Accounting period start and end dates should not be displayed to users of your software. - `source` 'MTD-SA', required — Specifies the source of the income data used in this calculation. - `submissionPeriod` object, required — Object containing the submission period for the income source. - `submissionId` string, required — A reference to the unique identifier of the period. - `startDate` string, date, required — The date the accounting period began. - `endDate` string, date, required — The date the submission period ended. - `receivedDateTime` string, required — The date and time data received. - `adjustableSummaryCalculation` object, required — Object containing the details about the self-employment summary calculation. - `totalIncome` number — The total income for the income source. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `income` object — Object containing the fields that can be adjusted for self-employment income sources. - `turnover` number — The takings, fees, sales or money earned by your business Income associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `other` number — Any other business income not included in turnover. Income associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalExpenses` number — The total expenses for the income source. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `expenses` object — Object containing the expenses for self-employment income sources. - `consolidatedExpenses` number — Sum of all expenses for the specified period. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `costOfGoods` number — Cost of goods bought for resale or goods used. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `paymentsToSubcontractors` number — Construction industry - payments to subcontractors. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `wagesAndStaffCosts` number — Wages, salaries and other staff costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `carVanTravelExpenses` number — Car, van and travel expenses. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `premisesRunningCosts` number — Rent, rates, power and insurance costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `maintenanceCosts` number — Repairs and renewals of property and equipment. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `adminCosts` number — Phone, fax, stationery and other office costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `interestOnBankOtherLoans` number — Interest on bank and other loans. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `financeCharges` number — Bank, credit card and other financial charges. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `irrecoverableDebts` number — Irrecoverable debts written off. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `professionalFees` number — Accountancy, legal and other professional fees. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `depreciation` number — Depreciation and loss/profit on sales of assets. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `otherExpenses` number — Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `advertisingCosts` number — Advertising costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `businessEntertainmentCosts` number — Business entertainment costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `netProfit` number — The net profit of income source. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `netLoss` number — The net loss of income source. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalAdditions` number — The total additions to net profit (or deduction to net loss). The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `outstandingBusinessIncome` number — Any other business income not included in other fields. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `adjustedProfit` number — Profit including disallowable expenses and deducting non‑taxable income, before claiming capital allowances or making any further tax adjustments. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `additions` object — Object containing the breakdown of the adjustable additions for the accounting period. - `costOfGoodsDisallowable` number — Cost of goods bought for resale or goods used. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `paymentsToSubcontractorsDisallowable` number — Payments to subcontractors - Construction Industry Scheme (CIS). Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `wagesAndStaffCostsDisallowable` number — Wages, salaries and other staff costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `carVanTravelExpensesDisallowable` number — Car, van and travel expenses. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `premisesRunningCostsDisallowable` number — Rent, rates, power and insurance costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `maintenanceCostsDisallowable` number — Repairs and renewals of property and equipment. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `adminCostsDisallowable` number — Phone, fax, stationery and other office costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `interestOnBankOtherLoansDisallowable` number — Interest on bank and other loans. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `financeChargesDisallowable` number — Bank, credit card and other financial charges. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `irrecoverableDebtsDisallowable` number — Irrecoverable debts written off. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `professionalFeesDisallowable` number — Accountancy, legal and other professional fees. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `depreciationDisallowable` number — Depreciation and loss/profit on sales of assets. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `otherExpensesDisallowable` number — Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `advertisingCostsDisallowable` number — Advertising costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `businessEntertainmentCostsDisallowable` number — Business entertainment costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `balancingChargeOther` number — Balancing charge on sale or cessation of business use (where you have disposed of assets for more than their tax value). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `balancingChargeBpra` number — Balancing charge on sale or cessation of business use (only where Business Premises Renovation Allowance has been claimed). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `goodsAndServicesOwnUse` number — Value of the normal sale price of goods or stock have been taken out of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalDeductions` number — The total deductions to net loss (or addition to net profit). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `deductions` object — Object containing the deduction for self-employment income sources. - `tradingAllowance` number — A tax exemption of a limited amount for individuals with trading income. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `annualInvestmentAllowance` number — Annual investment allowance on items that qualify up to the AIA amount. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `capitalAllowanceMainPool` number — Capital allowances at 18% on equipment, including cars with lower CO2 emissions. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `capitalAllowanceSpecialRatePool` number — Capital allowances at 8% on equipment, including cars with higher CO2 emissions. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `zeroEmissionGoods` number — Zero emission goods vehicle allowance for goods vehicles purchased for business use. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `businessPremisesRenovationAllowance` number — Business Premises Renovation Allowance if converting or renovating unused qualifying business premises. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `enhancedCapitalAllowance` number — 100% and other enhanced capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `allowanceOnSales` number — Allowances on sale or cessation of business use (where you have disposed of assets for less than their tax value). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `capitalAllowanceSingleAssetPool` number — Claim to capital allowances in respect of all single asset pools. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `includedNonTaxableProfits` number — Income, receipts and other profits included in business income or expenses but not taxable as business profits. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `structuredBuildingAllowance` number — The amount of structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `enhancedStructuredBuildingAllowance` number — The amount of enhanced structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `zeroEmissionsCarAllowance` number — The amount of zero emissions car allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalAccountingAdjustments` number — The total amount of adjustment for change of accounting practice. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `accountingAdjustments` object — Object containing the accounting adjustments for the self-employment income sources. - `basisAdjustment` number — If your basis period is not the same as your accounting period, enter the adjustment needed to arrive at the profit or loss for the basis period – if the adjustment needs to be taken off the profit figure, this should be negative. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `overlapReliefUsed` number — Overlap relief used this year. The value must be between 0 and 99999999999.99 up to 2 decimal places. This field is deprecated and will be removed in a future release. - `accountingAdjustment` number — Adjustment for change of accounting practice. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `averagingAdjustment` number — Averaging adjustment (only for farmers, market gardeners and creators of literary or artistic works). This field is deprecated and will be reinstated in a future release. - `taxableProfit` integer — Amount of taxable net profit. The value must be between 0 and 99999999999 no decimal places. - `adjustedIncomeTaxLoss` integer — Amount of taxable net loss. The value must be between 0 and 99999999999 no decimal places. - `adjustments` object — Object containing the adjustments made. - `income` object — Object containing the adjustments to income. - `turnover` number — The adjustment to takings, fees, sales or money earned by your business. Income associated with the running of the business. 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 any other business income not included in turnover. Income associated with the running of the business. 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. - `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). - `costOfGoods` number — The adjustment to cost of goods bought for resale or goods used. Expenses associated with the running of the business.The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `paymentsToSubcontractors` number — Construction industry – payments to subcontractors. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `wagesAndStaffCosts` number — The adjustment to wages, salaries and other staff costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `carVanTravelExpenses` number — The adjustment to car, van and travel expenses. Expenses associated with the running of the business. 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, power and insurance costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `maintenanceCosts` number — The adjustment to repairs and renewals of property and equipment. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `adminCosts` number — The adjustment to phone, fax, stationery and other office costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `interestOnBankOtherLoans` number — The adjustment to interest on bank and other loans. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `financeCharges` number — The adjustment to bank, credit card and other financial charges. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `irrecoverableDebts` number — The adjustment to irrecoverable debts written off. Expenses associated with the running of the business. 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 accountancy, legal and other professional fees. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `depreciation` number — The adjustment to depreciation and loss/profit on sales of assets. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `otherExpenses` number — The adjustment to other business expenses. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `advertisingCosts` number — The adjustment to advertising costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `businessEntertainmentCosts` number — The adjustment to business entertainment costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `additions` object — Object containing the breakdown of the adjustable additions for the accounting period. - `costOfGoodsDisallowable` number — The adjustment to cost of goods bought for resale or goods used. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. (excluding 0 or 0.00). - `paymentsToSubcontractorsDisallowable` number — The adjustment to Payments to subcontractors - Construction Industry Scheme (CIS). Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `wagesAndStaffCostsDisallowable` number — The adjustment to wages, salaries and other staff costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `carVanTravelExpensesDisallowable` number — The adjustment to car, van and travel expenses. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `premisesRunningCostsDisallowable` number — The adjustment to rent, rates, power and insurance costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `maintenanceCostsDisallowable` number — The adjustment to repairs and renewals of property and equipment. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `adminCostsDisallowable` number — The adjustment to phone, fax, stationery and other office costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `interestOnBankOtherLoansDisallowable` number — The adjustment to interest on bank and other loans. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `financeChargesDisallowable` number — The adjustment to bank, credit card and other financial charges. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `irrecoverableDebtsDisallowable` number — The adjustment to irrecoverable debts written off. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `professionalFeesDisallowable` number — The adjustment to accountancy, legal and other professional fees. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `depreciationDisallowable` number — The adjustment to depreciation and loss/profit on sales of assets. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `otherExpensesDisallowable` number — The adjustment to other business expenses. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `advertisingCostsDisallowable` number — The adjustment to advertising costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 or 0.00). - `businessEntertainmentCostsDisallowable` number — The adjustment to business entertainment costs. Any expense or partial expense that cannot be claimed for tax purposes. 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, expenses and additions. The value must be true if this is the case. - `adjustedSummaryCalculation` object — Object containing the latest self-employment summary calculation. - `totalIncome` number — The total income for the income source. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `income` object — Object containing the fields that can be adjusted for self-employment income sources. - `turnover` number — The takings, fees, sales or money earned by your business Income associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `other` number — Any other business income not included in turnover. Income associated with the running of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalExpenses` number — The total expenses for the income source. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `expenses` object — Object containing the expenses for self-employment income sources. - `consolidatedExpenses` number — Sum of all expenses for the specified period. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `costOfGoods` number — Cost of goods bought for resale or goods used. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `paymentsToSubcontractors` number — Construction industry – payments to subcontractors. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `wagesAndStaffCosts` number — Wages, salaries and other staff costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `carVanTravelExpenses` number — Car, van and travel expenses. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `premisesRunningCosts` number — Rent, rates, power and insurance costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `maintenanceCosts` number — Repairs and renewals of property and equipment. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `adminCosts` number — Phone, fax, stationery and other office costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `interestOnBankOtherLoans` number — Interest on bank and other loans. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `financeCharges` number — Bank, credit card and other financial charges. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `irrecoverableDebts` number — Irrecoverable debts written off. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `professionalFees` number — Accountancy, legal and other professional fees. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `depreciation` number — Depreciation and loss/profit on sales of assets. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `otherExpenses` number — Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `advertisingCosts` number — Advertising costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `businessEntertainmentCosts` number — Business entertainment costs. Expenses associated with the running of the business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `netProfit` number — The net profit of income source. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `netLoss` number — The net loss of income source. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalAdditions` number — The total additions to net profit (or deduction to net loss). The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `outstandingBusinessIncome` number — Any other business income not included in other fields. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `adjustedProfit` number — Profit including disallowable expenses and deducting non‑taxable income, before claiming capital allowances or making any further tax adjustments. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `additions` object — Object containing the breakdown of the adjustable additions for the accounting period. - `costOfGoodsDisallowable` number — Cost of goods bought for resale or goods used. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `paymentsToSubcontractorsDisallowable` number — Payments to subcontractors - Construction Industry Scheme (CIS). Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `wagesAndStaffCostsDisallowable` number — Wages, salaries and other staff costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `carVanTravelExpensesDisallowable` number — Car, van and travel expenses. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `premisesRunningCostsDisallowable` number — Rent, rates, power and insurance costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `maintenanceCostsDisallowable` number — Repairs and renewals of property and equipment. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `adminCostsDisallowable` number — Phone, fax, stationery and other office costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `interestOnBankOtherLoansDisallowable` number — Interest on bank and other loans. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `financeChargesDisallowable` number — Bank, credit card and other financial charges. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `irrecoverableDebtsDisallowable` number — Irrecoverable debts written off. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `professionalFeesDisallowable` number — Accountancy, legal and other professional fees. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `depreciationDisallowable` number — Depreciation and loss/profit on sales of assets. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `otherExpensesDisallowable` number — Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `advertisingCostsDisallowable` number — Advertising costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `businessEntertainmentCostsDisallowable` number — Business entertainment costs. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `balancingChargeOther` number — Balancing charge on sale or cessation of business use (where you have disposed of assets for more than their tax value). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `balancingChargeBpra` number — Balancing charge on sale or cessation of business use (only where Business Premises Renovation Allowance has been claimed). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `goodsAndServicesOwnUse` number — Value of the normal sale price of goods or stock have been taken out of the business. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalDeductions` number — The total deductions to net loss (or addition to net profit). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `deductions` object — Object containing the deduction for self-employment income sources. - `tradingAllowance` number — A tax exemption of a limited amount for individuals with trading income. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `annualInvestmentAllowance` number — Annual investment allowance on items that qualify up to the AIA amount. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `capitalAllowanceMainPool` number — Capital allowances at 18% on equipment, including cars with lower CO2 emissions. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `capitalAllowanceSpecialRatePool` number — Capital allowances at 8% on equipment, including cars with higher CO2 emissions. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `zeroEmissionGoods` number — Zero emission goods vehicle allowance for goods vehicles purchased for business use. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `businessPremisesRenovationAllowance` number — Business Premises Renovation Allowance if converting or renovating unused qualifying business premises. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `enhancedCapitalAllowance` number — 100% and other enhanced capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `allowanceOnSales` number — Allowances on sale or cessation of business use (where you have disposed of assets for less than their tax value). The value must be between 0 and 99999999999.99 up to 2 decimal places. - `capitalAllowanceSingleAssetPool` number — Claim to capital allowances in respect of all single asset pools. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `includedNonTaxableProfits` number — Income, receipts and other profits included in business income or expenses but not taxable as business profits. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `structuredBuildingAllowance` number — The amount of structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `enhancedStructuredBuildingAllowance` number — The amount of enhanced structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `zeroEmissionsCarAllowance` number — The amount of zero emissions car allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `totalAccountingAdjustments` number — The total amount of adjustment for change of accounting practice. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `accountingAdjustments` object — Object containing the accounting adjustments for the self-employment income sources. - `basisAdjustment` number — If your basis period is not the same as your accounting period, enter the adjustment needed to arrive at the profit or loss for the basis period – if the adjustment needs to be taken off the profit figure, this should be negative. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `overlapReliefUsed` number — Overlap relief used this year. The value must be between 0 and 99999999999.99 up to 2 decimal places. This field is deprecated and will be removed in a future release. - `accountingAdjustment` number — Adjustment for change of accounting practice. The value must be between 0 and 99999999999.99 up to 2 decimal places. - `averagingAdjustment` number — Averaging adjustment (only for farmers, market gardeners and creators of literary or artistic works). This field is deprecated and will be reinstated in a future release. - `taxableProfit` integer — Amount of taxable net profit. The value must be between 0 and 99999999999 no decimal places. - `adjustedIncomeTaxLoss` integer — Amount of taxable net loss. The value must be between 0 and 99999999999 no decimal places. ## 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)