v2

latestOpenAPI 3.0.32026-08-018322.1 MB

Foreign property business

Submit Foreign Property Accounting Adjustments

This endpoint allows the user to provide accounting adjustments against a specified Business Source Accounting Summary quoting its unique identifier. The calculation ID quoted must be for a Foreign Property Business, and it must not have been adjusted previously. Only data for one property business either foreign property (FHL EEA) or foreign property (Non FHL) should be included in any submission. A National Insurance number and calculation ID must be provided.

Test data

Scenario simulation using Gov-Test-Scenario headers is only available in the sandbox environment.

Header Value (Gov-Test-Scenario)	Scenario
N/A - DEFAULT	Simulates success response.
TYPE_OF_BUSINESS_INCORRECT	Simulates the scenario where the calculation ID supplied does not relate to a foreign property business.
SUMMARY_STATUS_INVALID	Simulates the scenario where the summary is invalid and cannot be adjusted.
SUMMARY_STATUS_SUPERSEDED	Simulates the scenario where the summary is superseded and cannot be adjusted.
ALREADY_ADJUSTED	Simulates the scenario where the summary has already been adjusted.
RESULTING_VALUE_NOT_PERMITTED	Simulates the scenario where one or more adjustments would result in a negative value that is not permitted.
FOREIGN_PROPERTY_OVER_CONSOLIDATED_EXPENSES_THRESHOLD	Simulates the scenario where the cumulative turnover amount exceeds the consolidated expenses threshold.
FOREIGN_PROPERTY_INCOME_ALLOWANCE_CLAIMED	Simulates the scenario where property income allowance was claimed but the adjustment was made to expenses.
OUTSIDE_AMENDMENT_WINDOW	Simulates the scenario where request cannot be completed as it is outside the amendment window.
NOT_FOUND	Simulates the scenario where no data is found.
TAX_YEAR_NOT_SUPPORTED	Simulates the scenario where the tax year is not supported.
REQUEST_CANNOT_BE_FULFILLED	Simulates the scenario where the request cannot be fulfilled for various reasons other than the ones triggering other errors.
PROPERTY_ID_MISMATCH	Simulates the scenario where the supplied property ID is not associated with the income source on record.
STATEFUL	Performs a stateful submit.

post/individuals/self-assessment/adjustable-summary/{nino}/foreign-property/{calculationId}/adjust/{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.

Content-Type'application/json' required

Specifies the format of the request body, which must be JSON.

Authorizationstring required

Example:Bearer bb7fed3fe10dd235a2ccda3d50fb

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

Gov-Test-Scenariostring

Example:-

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

Request body

Example request

{
  "foreignProperty": [
    {
      "countryCode": "FRA",
      "income": {
        "totalRentsReceived": 1000.45,
        "premiumsOfLeaseGrant": 1000.89,
        "otherPropertyIncome": 1000.45
      },
      "expenses": {
        "consolidatedExpenses": 1000.45,
        "premisesRunningCosts": 1000.45,
        "repairsAndMaintenance": 1000.45,
        "financialCosts": 1000.45,
        "professionalFees": 1000.45,
        "costOfServices": 1000.45,
        "residentialFinancialCost": 1000.45,
        "other": 1000.45,
        "travelCosts": 1000.45
      }
    }
  ],
  "foreignFhlEea": {
    "income": {
      "totalRentsReceived": 1000.45
    },
    "expenses": {
      "consolidatedExpenses": 1000.45,
      "premisesRunningCosts": 1000.45,
      "repairsAndMaintenance": 1000.45,
      "financialCosts": 1000.45,
      "professionalFees": 1000.45,
      "costOfServices": 1000.45,
      "other": 1000.45,
      "travelCosts": 1000.45
    }
  }
}

Response

Success