v2

latestOpenAPI 3.0.32026-08-018322.1 MB

UK property business

Retrieve a UK Property Business Source Adjustable Summary

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All	UK_PROPERTY_STATUS_SUPERSEDED	Simulates success response with summary status superseded.
All	DYNAMIC_UK_PROPERTY_STATUS_SUPERSEDED	Simulates success response with summary status superseded.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

get/individuals/self-assessment/adjustable-summary/{nino}/uk-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": {
    "businessName": "My uk property business",
    "submissionPeriods": [
      {
        "periodId": "2019-04-06_2019-07-05",
        "startDate": "2019-04-06",
        "endDate": "2019-07-05",
        "receivedDateTime": "2019-04-04T01:01:01.123Z"
      }
    ]
  },
  "adjustableSummaryCalculation": {
    "totalIncome": 1000.45,
    "income": {
      "totalRentsReceived": 1000.45,
      "premiumsOfLeaseGrant": 1000.45,
      "reversePremiums": 1000.45,
      "otherPropertyIncome": 1000.45,
      "rarRentReceived": 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,
      "bpraBalancingCharge": 1000.45
    },
    "totalDeductions": 1000.45,
    "deductions": {
      "zeroEmissionGoods": 1000.45,
      "annualInvestmentAllowance": 1000.45,
      "costOfReplacingDomesticItems": 1000.45,
      "businessPremisesRenovationAllowance": 1000.45,
      "propertyAllowance": 1000.45,
      "otherCapitalAllowance": 1000.45,
      "rarReliefClaimed": 1000.45,
      "electricChargePointAllowance": 1000.45,
      "structuredBuildingAllowance": 1000.45,
      "enhancedStructuredBuildingAllowance": 1000.45,
      "zeroEmissionsCarAllowance": 1000.45
    },
    "taxableProfit": 1000,
    "adjustedIncomeTaxLoss": 1000
  },
  "adjustments": {
    "income": {
      "totalRentsReceived": 10000.45,
      "premiumsOfLeaseGrant": 1000.89,
      "reversePremiums": 1000.45,
      "otherPropertyIncome": 1000.45
    },
    "expenses": {
      "consolidatedExpenses": 10000.45,
      "premisesRunningCosts": 10000.45,
      "repairsAndMaintenance": 10000.45,
      "financialCosts": 10000.45,
      "professionalFees": 10000.45,
      "costOfServices": 10000.45,
      "residentialFinancialCost": 10000.45,
      "other": 10000.45,
      "travelCosts": 10000.45
    }
  },
  "adjustedSummaryCalculation": {
    "totalIncome": 1000.45,
    "income": {
      "totalRentsReceived": 1000.45,
      "premiumsOfLeaseGrant": 1000.45,
      "reversePremiums": 1000.45,
      "otherPropertyIncome": 1000.45,
      "rarRentReceived": 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,
      "bpraBalancingCharge": 1000.45
    },
    "totalDeductions": 1000.45,
    "deductions": {
      "zeroEmissionGoods": 1000.45,
      "annualInvestmentAllowance": 1000.45,
      "costOfReplacingDomesticItems": 1000.45,
      "businessPremisesRenovationAllowance": 1000.45,
      "propertyAllowance": 1000.45,
      "otherCapitalAllowance": 1000.45,
      "rarReliefClaimed": 1000.45,
      "electricChargePointAllowance": 1000.45,
      "structuredBuildingAllowance": 1000.45,
      "enhancedStructuredBuildingAllowance": 1000.45,
      "zeroEmissionsCarAllowance": 1000.45
    },
    "taxableProfit": 1000,
    "adjustedIncomeTaxLoss": 1000
  }
}