---
title: "Retrieve a UK Property Business Source Adjustable Summary"
method: GET
path: "/individuals/self-assessment/adjustable-summary/{nino}/uk-property/{calculationId}/{taxYear}"
tags: ["UK property business"]
---

# Retrieve a UK Property Business Source Adjustable Summary

`GET /individuals/self-assessment/adjustable-summary/{nino}/uk-property/{calculationId}/{taxYear}`

This endpoint allows the user to request a specific Business Source Adjustable Summary for a UK property business 
Furnished Holiday Letting (FHL) or a UK property. 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.

|  Tax Year                    | Header Value (Gov-Test-Scenario)                | Scenario                                                                                                                                  |
| -----------------------------|-------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------|
| All                          | N/A - DEFAULT                                   |  Simulates the scenario where no data is found.                                                                                           |
| All                          | TAX_YEAR_NOT_SUPPORTED                          |  Simulates the scenario where the tax year is not supported.                                                                              |
| All                          | REQUEST_CANNOT_BE_FULFILLED                     |  Simulates the scenario where the request cannot be fulfilled for various reasons other than the ones triggering other errors             |
| All                          | UK_PROPERTY_STATUS_INVALID                      |  Simulates success response with summary status invalid.                                                                                  |
| All                          | DYNAMIC_UK_PROPERTY_STATUS_INVALID              |  Simulates success response with summary status invalid. See below for details about dynamic scenarios.                                   |
| All                          | UK_PROPERTY_STATUS_SUPERSEDED                   |  Simulates success response with summary status superseded.                                                                               |
| All                          | DYNAMIC_UK_PROPERTY_STATUS_SUPERSEDED           |  Simulates success response with summary status superseded. See below for details about dynamic scenarios.                                |
| All                          | NOT_UK_PROPERTY                                 |  Simulates the scenario where the calculationId is not a UK property.                                                                     |
| All                          | STATEFUL                                        |  Performs a stateful retrieve.                                                                                                            |
| All                          | UK_PROPERTY_PROFIT                              |  Simulates success response with uk property and profit.                                                                                  |
| All                          | DYNAMIC_UK_PROPERTY_PROFIT                      |  Simulates success response with uk property and profit. onwards See below for details about dynamic scenarios.                           |
| All                          | UK_PROPERTY_LOSS                                |  Simulates success response with uk property and loss.                                                                                    |
| All                          | DYNAMIC_UK_PROPERTY_LOSS                        |  Simulates success response with uk property and loss. onwards See below for details about dynamic scenarios.                             |
| All                          | UK_PROPERTY_CONSOLIDATED                        |  Simulates success response with adjusted summary and consolidated expenses.                                                              |
| All                          | DYNAMIC_UK_PROPERTY_CONSOLIDATED                |  Simulates success response with adjusted summary and consolidated expenses. onwards See below for details about dynamic scenarios.       |
| All                          | UK_PROPERTY_ALLOWANCE                           |  Simulates success response with adjusted summary and propertyAllowance.                                                                  |
| All                          | DYNAMIC_UK_PROPERTY_ALLOWANCE                   |  Simulates success response with adjusted summary and propertyAllowance. onwards See below for details about dynamic scenarios.           |
| Before 2025-26               | UK_PROPERTY_FHL_PROFIT                          |  Simulates success response with uk property FHL and profit.                                                                              |
| Before 2025-26               | DYNAMIC_UK_PROPERTY_FHL_PROFIT                  |  Simulates success response with uk property FHL and profit. See below for details about dynamic scenarios.                               |
| Before 2025-26               | UK_PROPERTY_FHL_LOSS                            |  Simulates success response with uk property FHL and loss.                                                                                |
| Before 2025-26               | DYNAMIC_UK_PROPERTY_FHL_LOSS                    |  Simulates success response with uk property FHL and loss. See below for details about dynamic scenarios.                                 |
| Before 2025-26               | UK_PROPERTY_FHL_CONSOLIDATED                    |  Simulates success response with FHL adjusted summary and consolidated expenses.                                                          |
| Before 2025-26               | DYNAMIC_UK_PROPERTY_FHL_CONSOLIDATED            |  Simulates success response with FHL adjusted summary and consolidated expenses.See below for details about dynamic scenarios.            |
| Before 2025-26               | UK_FHL_PROPERTY_ALLOWANCE                       |  Simulates success response with FHL adjusted summary and propertyAllowance.                                                              |
| Before 2025-26               | DYNAMIC_UK_FHL_PROPERTY_ALLOWANCE               |  Simulates success response with FHL adjusted summary and propertyAllowance. See below for details about dynamic scenarios.               |
| 2024-25 Onwards              | UK_PROPERTY_ZERO_ADJUSTMENTS                    |  Simulates the scenario where all income and expenses 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

## 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 UK property 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` 'uk-property-fhl' | 'uk-property', 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: <b>Accounting period start and end dates should not be displayed to users of your software.</b>
      - `accountingPeriodEndDate` string, date, required — The date the accounting period ended. Date in the format YYYY-MM-DD. Note: <b>Accounting period start and end dates should not be displayed to users of your software.</b>
      - `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 UK property 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 UK property income sources.
        - `totalRentsReceived` number — The total amount of property rental income. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `premiumsOfLeaseGrant` number — Premiums received for the grant of a lease and other lump sums to possess a property. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `reversePremiums` number — Reverse premiums and inducements. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `otherPropertyIncome` number — Other income from property, such as rent charges and ground rents, income from letting others tip waste on your land, and income for the use of a caravan or houseboat at a fixed location. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `rarRentReceived` number — Rental income received under the Rent a Room scheme for the period. 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 UK property income sources.
        - `consolidatedExpenses` number — Sum of all expenses for the specified period. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `premisesRunningCosts` number — Rent, rates, insurance, ground rents etc. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `repairsAndMaintenance` number — Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `financialCosts` number — Loan interest and other financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `professionalFees` number — Legal, management and other professional fees. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `costOfServices` number — Cost of services provided, including wages. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `residentialFinancialCost` number — Captures residential financial cost that can be deductible from rental income (tax relief). The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `broughtFwdResidentialFinancialCost` number — Amount of relief brought forward for restricted residential financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `other` number — Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `travelCosts` number — Car, van and travel costs incurred in running a property business. The value must be between 0 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 0 and 99999999999.99 up to 2 decimal places.
      - `additions` object — Object containing the breakdown of the adjustable additions for the accounting period.
        - `privateUseAdjustment` number — Private use adjustment on an asset by a sole trader or partner in a partnership, the asset is put in to a single-asset pool and allowances are restricted on the business to private-use ratio. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `balancingCharge` 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.
        - `bpraBalancingCharge` 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.
      - `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 UK property income sources.
        - `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.
        - `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.
        - `costOfReplacingDomesticItems` number — Cost of Replacing Domestic Items - formerly Wear and Tear allowance. 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.
        - `propertyAllowance` number — The amount of property allowance income received. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `otherCapitalAllowance` number — Other capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `rarReliefClaimed` number — The amount of rental income claimed under the Rent a Room scheme for the period. 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.
      - `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.
        - `totalRentsReceived` number — The total amount of property rental Income. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `premiumsOfLeaseGrant` number — Premiums received for the grant of a lease and other lump sums to possess a property. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `reversePremiums` number — Reverse premiums and inducements. 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 values or 0.00 values).
        - `otherPropertyIncome` number — Other income from property, such as rent charges and ground rents, income from letting others tip waste on your land, and income for the use of a caravan or houseboat at a fixed location. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
      - `expenses` object — Object containing the adjustments to income.
        - `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 (excluding 0 values or 0.00 values).
        - `premisesRunningCosts` number — Rent, rates, insurance, ground rents etc. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `repairsAndMaintenance` number — Property repairs and maintenance. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `financialCosts` number — Loan interest and other financial costs. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `professionalFees` number — Legal, management and other professional fees. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `costOfServices` number — Cost of services provided, including wages. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `residentialFinancialCost` number — Captures residential financial cost that can be deductible from rental income (tax relief). The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `other` number — Other allowable property expenses. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `travelCosts` number — Car, van and travel costs incurred in running a property business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
    - `adjustedSummaryCalculation` object, required — Object containing the details about the UK property 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 UK property income sources.
        - `totalRentsReceived` number — The total amount of property rental income. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `premiumsOfLeaseGrant` number — Premiums received for the grant of a lease and other lump sums to possess a property. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `reversePremiums` number — Reverse premiums and inducements. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `otherPropertyIncome` number — Other income from property, such as rent charges and ground rents, income from letting others tip waste on your land, and income for the use of a caravan or houseboat at a fixed location. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `rarRentReceived` number — Rental income received under the Rent a Room scheme for the period. 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 0 and 99999999999.99 up to 2 decimal places.
      - `expenses` object — Object containing the expenses for UK property income sources.
        - `consolidatedExpenses` number — Sum of all expenses for the specified period. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `premisesRunningCosts` number — Rent, rates, insurance, ground rents etc. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `repairsAndMaintenance` number — Property repairs and maintenance. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `financialCosts` number — Loan interest and other financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `professionalFees` number — Legal, management and other professional fees. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `costOfServices` number — Cost of services provided, including wages. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `residentialFinancialCost` number — Captures residential financial cost that can be deductible from rental income (tax relief). The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `broughtFwdResidentialFinancialCost` number — Amount of relief brought forward for restricted residential financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `other` number — Other allowable property expenses. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `travelCosts` number — Car, van and travel costs incurred in running a property business. The value must be between 0 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 0 and 99999999999.99 up to 2 decimal places.
      - `additions` object — Object containing the breakdown of the adjustable additions for the accounting period.
        - `privateUseAdjustment` number — Private use adjustment on an asset by a sole trader or partner in a partnership, the asset is put in to a single-asset pool and allowances are restricted on the business to private-use ratio. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `balancingCharge` 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.
        - `bpraBalancingCharge` 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.
      - `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 UK property income sources.
        - `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.
        - `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.
        - `costOfReplacingDomesticItems` number — Cost of Replacing Domestic Items - formerly Wear and Tear allowance. 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.
        - `propertyAllowance` number — The amount of property allowance income received. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `otherCapitalAllowance` number — Other capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `rarReliefClaimed` number — The amount of rental income claimed under the Rent a Room scheme for the period. 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 enhanced structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `enhancedStructuredBuildingAllowance` number — The amount of 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.
      - `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 UK property 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` 'uk-property-fhl' | 'uk-property', 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: <b>Accounting period start and end dates should not be displayed to users of your software.</b>
      - `accountingPeriodEndDate` string, date, required — The date the accounting period ended. Date in the format YYYY-MM-DD. Note: <b>Accounting period start and end dates should not be displayed to users of your software.</b>
      - `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 UK property 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 UK property income sources.
        - `totalRentsReceived` number — The total amount of property rental income. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `premiumsOfLeaseGrant` number — Premiums received for the grant of a lease and other lump sums to possess a property. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `reversePremiums` number — Reverse premiums and inducements. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `otherPropertyIncome` number — Other income from property, such as rent charges and ground rents, income from letting others tip waste on your land, and income for the use of a caravan or houseboat at a fixed location. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `rarRentReceived` number — Rental income received under the Rent a Room scheme for the period. 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 UK property 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.
        - `premisesRunningCosts` number — Rent, rates, insurance, ground rents etc. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `repairsAndMaintenance` number — Property repairs and maintenance. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `financialCosts` number — Loan interest and other financial costs. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `professionalFees` number — Legal, management and other professional fees. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `costOfServices` number — Cost of services provided, including wages. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `residentialFinancialCost` number — Captures residential financial cost that can be deductible from rental income (tax relief). The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `broughtFwdResidentialFinancialCost` number — Amount of relief brought forward for restricted residential financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `other` number — Other allowable property expenses. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `travelCosts` number — Car, van and travel costs incurred in running a property business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
      - `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 0 and 99999999999.99 up to 2 decimal places.
      - `additions` object — Object containing the breakdown of the adjustable additions for the accounting period.
        - `privateUseAdjustment` number — Private use adjustment on an asset by a sole trader or partner in a partnership, the asset is put in to a single-asset pool and allowances are restricted on the business to private-use ratio. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `balancingCharge` 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.
        - `bpraBalancingCharge` 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.
      - `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 UK property income sources.
        - `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.
        - `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.
        - `costOfReplacingDomesticItems` number — Cost of Replacing Domestic Items - formerly Wear and Tear allowance. 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.
        - `propertyAllowance` number — The amount of property allowance income received. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `otherCapitalAllowance` number — Other capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `rarReliefClaimed` number — The amount of rental income claimed under the Rent a Room scheme for the period. 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.
      - `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.
        - `totalRentsReceived` number — The total amount of property rental Income. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `premiumsOfLeaseGrant` number — Premiums received for the grant of a lease and other lump sums to possess a property. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `reversePremiums` number — Reverse premiums and inducements. 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 values or 0.00 values).
        - `otherPropertyIncome` number — Other income from property, such as rent charges and ground rents, income from letting others tip waste on your land, and income for the use of a caravan or houseboat at a fixed location. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
      - `expenses` object — Object containing the adjustments to expenses.
        - `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 (excluding 0 values or 0.00 values).
        - `premisesRunningCosts` number — Rent, rates, insurance, ground rents etc. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `repairsAndMaintenance` number — Property repairs and maintenance. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `financialCosts` number — Loan interest and other financial costs. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `professionalFees` number — Legal, management and other professional fees. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `costOfServices` number — Cost of services provided, including wages. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `residentialFinancialCost` number — Captures residential financial cost that can be deductible from rental income (tax relief). The value must be between 0 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `other` number — Other allowable property expenses. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `travelCosts` number — Car, van and travel costs incurred in running a property business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
      - `zeroAdjustments` true — Indicates zero adjustments for all income and expenses. The value must be true if this is the case.
    - `adjustedSummaryCalculation` object, required — Object containing the details about the UK property 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 UK property income sources.
        - `totalRentsReceived` number — The total amount of property rental income. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `premiumsOfLeaseGrant` number — Premiums received for the grant of a lease and other lump sums to possess a property. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `reversePremiums` number — Reverse premiums and inducements. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `otherPropertyIncome` number — Other income from property, such as rent charges and ground rents, income from letting others tip waste on your land, and income for the use of a caravan or houseboat at a fixed location. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `rarRentReceived` number — Rental income received under the Rent a Room scheme for the period. 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 UK property 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.
        - `premisesRunningCosts` number — Rent, rates, insurance, ground rents etc. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `repairsAndMaintenance` number — Property repairs and maintenance. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `financialCosts` number — Loan interest and other financial costs. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `professionalFees` number — Legal, management and other professional fees. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `costOfServices` number — Cost of services provided, including wages. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `residentialFinancialCost` number — Captures residential financial cost that can be deductible from rental income (tax relief). The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `broughtFwdResidentialFinancialCost` number — Amount of relief brought forward for restricted residential financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `other` number — Other allowable property expenses. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `travelCosts` number — Car, van and travel costs incurred in running a property business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
      - `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 0 and 99999999999.99 up to 2 decimal places.
      - `additions` object — Object containing the breakdown of the adjustable additions for the accounting period.
        - `privateUseAdjustment` number — Private use adjustment on an asset by a sole trader or partner in a partnership, the asset is put in to a single-asset pool and allowances are restricted on the business to private-use ratio. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `balancingCharge` 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.
        - `bpraBalancingCharge` 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.
      - `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 UK property income sources.
        - `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.
        - `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.
        - `costOfReplacingDomesticItems` number — Cost of Replacing Domestic Items - formerly Wear and Tear allowance. 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.
        - `propertyAllowance` number — The amount of property allowance income received. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `otherCapitalAllowance` number — Other capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `rarReliefClaimed` number — The amount of rental income claimed under the Rent a Room scheme for the period. 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 enhanced structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `enhancedStructuredBuildingAllowance` number — The amount of 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.
      - `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 UK property 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.
      - `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: <b>Accounting period start and end dates should not be displayed to users of your software.</b>
      - `accountingPeriodEndDate` string, date, required — The date the accounting period ended. Date in the format YYYY-MM-DD. Note: <b>Accounting period start and end dates should not be displayed to users of your software.</b>
      - `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 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 UK property 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 UK property income sources.
        - `totalRentsReceived` number — The total amount of property rental income. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `premiumsOfLeaseGrant` number — Premiums received for the grant of a lease and other lump sums to possess a property. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `reversePremiums` number — Reverse premiums and inducements. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `otherPropertyIncome` number — Other income from property, such as rent charges and ground rents, income from letting others tip waste on your land, and income for the use of a caravan or houseboat at a fixed location. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `rarRentReceived` number — Rental income received under the Rent a Room scheme for the period. 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 UK property 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.
        - `premisesRunningCosts` number — Rent, rates, insurance, ground rents etc. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `repairsAndMaintenance` number — Property repairs and maintenance. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `financialCosts` number — Loan interest and other financial costs. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `professionalFees` number — Legal, management and other professional fees. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `costOfServices` number — Cost of services provided, including wages. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `residentialFinancialCost` number — Captures residential financial cost that can be deductible from rental income (tax relief). The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `broughtFwdResidentialFinancialCost` number — Amount of relief brought forward for restricted residential financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `other` number — Other allowable property expenses. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `travelCosts` number — Car, van and travel costs incurred in running a property business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
      - `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 0 and 99999999999.99 up to 2 decimal places.
      - `additions` object — Object containing the breakdown of the adjustable additions for the accounting period.
        - `privateUseAdjustment` number — Private use adjustment on an asset by a sole trader or partner in a partnership, the asset is put in to a single-asset pool and allowances are restricted on the business to private-use ratio. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `balancingCharge` 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.
        - `bpraBalancingCharge` 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.
      - `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 UK property income sources.
        - `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.
        - `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.
        - `costOfReplacingDomesticItems` number — Cost of Replacing Domestic Items - formerly Wear and Tear allowance. 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.
        - `propertyAllowance` number — The amount of property allowance income received. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `otherCapitalAllowance` number — Other capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `rarReliefClaimed` number — The amount of rental income claimed under the Rent a Room scheme for the period. 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.
      - `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.
        - `totalRentsReceived` number — The total amount of property rental Income. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `premiumsOfLeaseGrant` number — Premiums received for the grant of a lease and other lump sums to possess a property. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `reversePremiums` number — Reverse premiums and inducements. 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 values or 0.00 values).
        - `otherPropertyIncome` number — Other income from property, such as rent charges and ground rents, income from letting others tip waste on your land, and income for the use of a caravan or houseboat at a fixed location. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
      - `expenses` object — Object containing the adjustments to expenses.
        - `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 (excluding 0 values or 0.00 values).
        - `premisesRunningCosts` number — Rent, rates, insurance, ground rents etc. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `repairsAndMaintenance` number — Property repairs and maintenance. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `financialCosts` number — Loan interest and other financial costs. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `professionalFees` number — Legal, management and other professional fees. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `costOfServices` number — Cost of services provided, including wages. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `residentialFinancialCost` number — Captures residential financial cost that can be deductible from rental income (tax relief). The value must be between 0 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `other` number — Other allowable property expenses. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
        - `travelCosts` number — Car, van and travel costs incurred in running a property business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places (excluding 0 values or 0.00 values).
      - `zeroAdjustments` true — Indicates zero adjustments for all income and expenses. The value must be true if this is the case.
    - `adjustedSummaryCalculation` object, required — Object containing the details about the UK property 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 UK property income sources.
        - `totalRentsReceived` number — The total amount of property rental income. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `premiumsOfLeaseGrant` number — Premiums received for the grant of a lease and other lump sums to possess a property. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `reversePremiums` number — Reverse premiums and inducements. Any expense or partial expense that cannot be claimed for tax purposes. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `otherPropertyIncome` number — Other income from property, such as rent charges and ground rents, income from letting others tip waste on your land, and income for the use of a caravan or houseboat at a fixed location. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `rarRentReceived` number — Rental income received under the Rent a Room scheme for the period. 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 UK property 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.
        - `premisesRunningCosts` number — Rent, rates, insurance, ground rents etc. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `repairsAndMaintenance` number — Property repairs and maintenance. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `financialCosts` number — Loan interest and other financial costs. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `professionalFees` number — Legal, management and other professional fees. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `costOfServices` number — Cost of services provided, including wages. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `residentialFinancialCost` number — Captures residential financial cost that can be deductible from rental income (tax relief). The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `broughtFwdResidentialFinancialCost` number — Amount of relief brought forward for restricted residential financial costs. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `other` number — Other allowable property expenses. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
        - `travelCosts` number — Car, van and travel costs incurred in running a property business. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places.
      - `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 0 and 99999999999.99 up to 2 decimal places.
      - `additions` object — Object containing the breakdown of the adjustable additions for the accounting period.
        - `privateUseAdjustment` number — Private use adjustment on an asset by a sole trader or partner in a partnership, the asset is put in to a single-asset pool and allowances are restricted on the business to private-use ratio. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `balancingCharge` 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.
        - `bpraBalancingCharge` 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.
      - `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 UK property income sources.
        - `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.
        - `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.
        - `costOfReplacingDomesticItems` number — Cost of Replacing Domestic Items - formerly Wear and Tear allowance. 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.
        - `propertyAllowance` number — The amount of property allowance income received. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `otherCapitalAllowance` number — Other capital allowances. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `rarReliefClaimed` number — The amount of rental income claimed under the Rent a Room scheme for the period. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `structuredBuildingAllowance` number — The amount of enhanced structured building allowance. The value must be between 0 and 99999999999.99 up to 2 decimal places.
        - `enhancedStructuredBuildingAllowance` number — The amount of 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.
      - `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

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[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)
