v2

latestOpenAPI 3.0.32026-08-018322.1 MB

Foreign property business

Retrieve a Foreign Property Business Source Adjustable Summary

This endpoint enables you to request a specific Business Source Adjustable Summary for a foreign property business EEA Furnished Holiday Letting (FHL) or a non-FHL foreign property business. A National Insurance number and calculation ID must be provided.

Please note that the expense items 'residentialFinancialCost' and 'broughtFwdResidentialFinancialCost' under 'adjustableSummaryCalculation' and 'adjustedSummaryCalculation' are not currently in use and will not be returned in a live environment. These fields will be removed in the near future.

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	FOREIGN_PROPERTY_STATUS_INVALID	Simulates success response with summary status invalid.
All	DYNAMIC_FOREIGN_PROPERTY_STATUS_INVALID	Simulates success response with summary status invalid. <br><br> See below for details on DYNAMIC scenarios.
All	FOREIGN_PROPERTY_STATUS_SUPERSEDED	Simulates success response with summary status superseded.
All	DYNAMIC_FOREIGN_PROPERTY_STATUS_SUPERSEDED	Simulates success response with summary status superseded. <br><br> See below for details on DYNAMIC scenarios.
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	STATEFUL	Performs a stateful retrieve.
All	FOREIGN_PROPERTY_PROFIT	Simulates success response foreign property and profit.
All	DYNAMIC_FOREIGN_PROPERTY_PROFIT	Simulates success response foreign property and profit. <br><br> See below for details on DYNAMIC scenarios.
All	FOREIGN_PROPERTY_LOSS	Simulates success response FHL foreign property and loss.
All	DYNAMIC_FOREIGN_PROPERTY_LOSS	Simulates success response foreign property and loss. <br><br> See below for details on DYNAMIC scenarios.
All	FOREIGN_PROPERTY_CONSOLIDATED	Simulates success response adjusted summary and consolidated expenses.
All	DYNAMIC_FOREIGN_PROPERTY_CONSOLIDATED	Simulates success response adjusted summary and consolidated expenses. <br><br> See below for details on DYNAMIC scenarios.
All	FOREIGN_PROPERTY_ALLOWANCE	Simulates success response adjusted summary and propertyAllowance.
All	DYNAMIC_FOREIGN_PROPERTY_ALLOWANCE	Simulates success response adjusted summary and propertyAllowance. <br><br> See below for details on DYNAMIC scenarios.
Before 2025-26	FOREIGN_PROPERTY_FHL_PROFIT	Simulates success response with FHL foreign property and profit.
Before 2025-26	DYNAMIC_FOREIGN_PROPERTY_FHL_PROFIT	Simulates success response with FHL foreign property and profit. <br><br> See below for details on DYNAMIC scenarios.
Before 2025-26	FOREIGN_PROPERTY_FHL_LOSS	Simulates success response with FHL foreign property and loss.
Before 2025-26	DYNAMIC_FOREIGN_PROPERTY_FHL_LOSS	Simulates success response with FHL foreign property and loss. <br><br> See below for details on DYNAMIC scenarios.
Before 2025-26	FOREIGN_PROPERTY_FHL_CONSOLIDATED	Simulates success response with FHL adjusted summary and consolidated expenses.
Before 2025-26	DYNAMIC_FOREIGN_PROPERTY_FHL_CONSOLIDATED	Simulates success response with FHL adjusted summary and consolidated expenses. <br><br> See below for details on DYNAMIC scenarios.
Before 2025-26	FOREIGN_FHL_PROPERTY_ALLOWANCE	Simulates success response with FHL adjusted summary and propertyAllowance.
Before 2025-26	DYNAMIC_FOREIGN_FHL_PROPERTY_ALLOWANCE	Simulates success response with FHL adjusted summary and propertyAllowance. <br><br> See below for details on DYNAMIC scenarios.
2024-25 onwards	FOREIGN_PROPERTY_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
  - receivedDateTime

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.

get/individuals/self-assessment/adjustable-summary/{nino}/foreign-property/{calculationId}/{taxYear}

Path parameters

ninostring required

Example:TC663795B

National Insurance number, in the format AA999999A

calculationIdstring required

Example:717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4

The unique identifier of the summary calculation.

taxYearstring required

Example:2023-24

The tax year to which the data applies in the format YYYY-YY. The range must not be greater than a single year. For example, 2023-25 is not valid.

Headers

Accept'application/vnd.hmrc.7.0+json' required

Specifies the response format and the version of the API to be used.

Authorizationstring required

Example:Bearer bb7fed3fe10dd235a2ccda3d50fb

An OAuth 2.0 Bearer Token with the read:self-assessment scope.

Gov-Test-Scenariostring

Example:-

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

Response

Success

Example response

{
  "metadata": {
    "calculationId": "717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
    "requestedDateTime": "2019-04-04T01:01:01Z",
    "adjustedDateTime": "2019-04-04T01:01:01Z",
    "nino": "TC663795B",
    "taxYear": "2021-22"
  },
  "inputs": {
    "businessId": "XAIS12345678910",
    "businessName": "My foreign property business ",
    "accountingPeriodStartDate": "2021-04-06",
    "accountingPeriodEndDate": "2022-04-05",
    "submissionPeriods": [
      {
        "submissionId": "4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
        "startDate": "2019-04-06",
        "endDate": "2019-07-05",
        "receivedDateTime": "2021-07-09T01:01:01.123Z"
      }
    ]
  },
  "adjustableSummaryCalculation": {
    "totalIncome": 1000.45,
    "income": {
      "totalRentsReceived": 1000.45,
      "premiumsOfLeaseGrant": 1000.45,
      "otherPropertyIncome": 1000.45
    },
    "totalExpenses": 2000.5,
    "expenses": {
      "consolidatedExpenses": 1000.45,
      "premisesRunningCosts": 1000.45,
      "repairsAndMaintenance": 1000.45,
      "financialCosts": 1000.45,
      "professionalFees": 1000.45,
      "costOfServices": 1000.45,
      "residentialFinancialCost": 1000.45,
      "broughtFwdResidentialFinancialCost": 1000.45,
      "other": 1000.45,
      "travelCosts": 1000.45
    },
    "netProfit": 1000.45,
    "netLoss": 1000.45,
    "totalAdditions": 1000.45,
    "additions": {
      "privateUseAdjustment": 1000.45,
      "balancingCharge": 1000.45
    },
    "totalDeductions": 1000.45,
    "deductions": {
      "annualInvestmentAllowance": 1000.45,
      "costOfReplacingDomesticItems": 1000.45,
      "zeroEmissionGoods": 1000.45,
      "propertyAllowance": 1000.45,
      "otherCapitalAllowance": 1000.45,
      "electricChargePointAllowance": 1000.45,
      "structuredBuildingAllowance": 1000.45,
      "zeroEmissionsCarAllowance": 1000.45
    },
    "taxableProfit": 1000,
    "adjustedIncomeTaxLoss": 1000,
    "countryLevelDetail": [
      {
        "countryCode": "FRA",
        "totalIncome": 1000.45,
        "income": {
          "totalRentsReceived": 1000.45,
          "premiumsOfLeaseGrant": 1000.45,
          "otherPropertyIncome": 1000.45
        },
        "totalExpenses": 2000.5,
        "expenses": {
          "consolidatedExpenses": 1000.45,
          "premisesRunningCosts": 1000.45,
          "repairsAndMaintenance": 1000.45,
          "financialCosts": 1000.45,
          "professionalFees": 1000.45,
          "costOfServices": 1000.45,
          "residentialFinancialCost": 1000.45,
          "broughtFwdResidentialFinancialCost": 1000.45,
          "other": 1000.45,
          "travelCosts": 1000.45
        },
        "netProfit": 1000.45,
        "netLoss": 1000.45,
        "totalAdditions": 1000.45,
        "additions": {
          "privateUseAdjustment": 1000.45,
          "balancingCharge": 1000.45
        },
        "totalDeductions": 1000.45,
        "deductions": {
          "annualInvestmentAllowance": 1000.45,
          "costOfReplacingDomesticItems": 1000.45,
          "zeroEmissionGoods": 1000.45,
          "propertyAllowance": 1000.45,
          "otherCapitalAllowance": 1000.45,
          "electricChargePointAllowance": 1000.45,
          "structuredBuildingAllowance": 1000.45,
          "zeroEmissionsCarAllowance": 1000.45
        },
        "taxableProfit": 1000.45,
        "adjustedIncomeTaxLoss": 1000.45
      }
    ]
  },
  "adjustments": {
    "countryLevelDetail": [
      {
        "countryCode": "FRA",
        "income": {
          "totalRentsReceived": 1000.45,
          "premiumsOfLeaseGrant": 1000.89,
          "otherPropertyIncome": 1000.45
        },
        "expenses": {
          "premisesRunningCosts": 1000.45,
          "repairsAndMaintenance": 1000.45,
          "financialCosts": 1000.45,
          "professionalFees": 1000.45,
          "costOfServices": 1000.45,
          "residentialFinancialCost": 1000.45,
          "travelCosts": 1000.45,
          "other": 1000.45,
          "consolidatedExpenses": 1000.45
        }
      }
    ],
    "income": {
      "totalRentsReceived": 1000.45
    },
    "expenses": {
      "premisesRunningCosts": 1000.45,
      "repairsAndMaintenance": 1000.45,
      "financialCosts": 1000.45,
      "professionalFees": 1000.45,
      "costOfServices": 1000.45,
      "travelCosts": 1000.45,
      "other": 1000.45,
      "consolidatedExpenses": 1000.45
    }
  },
  "adjustedSummaryCalculation": {
    "totalIncome": 1000.45,
    "income": {
      "totalRentsReceived": 1000.45,
      "premiumsOfLeaseGrant": 1000.45,
      "otherPropertyIncome": 1000.45
    },
    "totalExpenses": 2000.5,
    "expenses": {
      "consolidatedExpenses": 1000.45,
      "premisesRunningCosts": 1000.45,
      "repairsAndMaintenance": 1000.45,
      "financialCosts": 1000.45,
      "professionalFees": 1000.45,
      "costOfServices": 1000.45,
      "residentialFinancialCost": 1000.45,
      "broughtFwdResidentialFinancialCost": 1000.45,
      "other": 1000.45,
      "travelCosts": 1000.45
    },
    "netProfit": 1000.45,
    "netLoss": 1000.45,
    "totalAdditions": 1000.45,
    "additions": {
      "privateUseAdjustment": 1000.45,
      "balancingCharge": 1000.45
    },
    "totalDeductions": 1000.45,
    "deductions": {
      "annualInvestmentAllowance": 1000.45,
      "costOfReplacingDomesticItems": 1000.45,
      "zeroEmissionGoods": 1000.45,
      "propertyAllowance": 1000.45,
      "otherCapitalAllowance": 1000.45,
      "electricChargePointAllowance": 1000.45,
      "structuredBuildingAllowance": 1000.45,
      "zeroEmissionsCarAllowance": 1000.45
    },
    "taxableProfit": 1000,
    "adjustedIncomeTaxLoss": 1000,
    "countryLevelDetail": [
      {
        "countryCode": "FRA",
        "totalIncome": 1000.45,
        "income": {
          "totalRentsReceived": 1000.45,
          "premiumsOfLeaseGrant": 1000.45,
          "otherPropertyIncome": 1000.45
        },
        "totalExpenses": 2000.5,
        "expenses": {
          "consolidatedExpenses": 1000.45,
          "premisesRunningCosts": 1000.45,
          "repairsAndMaintenance": 1000.45,
          "financialCosts": 1000.45,
          "professionalFees": 1000.45,
          "costOfServices": 1000.45,
          "residentialFinancialCost": 1000.45,
          "broughtFwdResidentialFinancialCost": 1000.45,
          "other": 1000.45,
          "travelCosts": 1000.45
        },
        "netProfit": 1000.45,
        "netLoss": 1000.45,
        "totalAdditions": 1000.45,
        "additions": {
          "privateUseAdjustment": 1000.45,
          "balancingCharge": 1000.45
        },
        "totalDeductions": 1000.45,
        "deductions": {
          "annualInvestmentAllowance": 1000.45,
          "costOfReplacingDomesticItems": 1000.45,
          "zeroEmissionGoods": 1000.45,
          "propertyAllowance": 1000.45,
          "otherCapitalAllowance": 1000.45,
          "electricChargePointAllowance": 1000.45,
          "structuredBuildingAllowance": 1000.45,
          "zeroEmissionsCarAllowance": 1000.45
        },
        "taxableProfit": 1000.45,
        "adjustedIncomeTaxLoss": 1000.45
      }
    ]
  }
}