Create a UK Property Income & Expenses Period Summary

This endpoint allows a developer to submit the income and expenses for a UK property business. This submission is for either or both of Furnished Holiday Letting (FHL) and Non FHL UK property submissions. A National Insurance number, business ID and tax year are required.

<strong>Note: This endpoint only supports submissions up to tax year 2024-25. New endpoints which support cumulative submission are provided for tax year 2025-26 onwards</strong>.

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	Simulate success response.
NOT_FOUND	Simulates the scenario where no data is found.
OVERLAPPING	Simulates the scenario where the period summary overlaps with an existing period summary.
MISALIGNED	Simulates the scenario where the period summary isn't within the accounting period.
NOT_CONTIGUOUS	Simulates the scenario where the period summaries are not contiguous.
DUPLICATE_SUBMISSION	Simulates the scenario where a summary has already been submitted for the specified period.
TYPE_OF_BUSINESS_INCORRECT	Simulates the scenario where the supplied Business ID does not represent a foreign property business.
STATEFUL	Performs a stateful create.

ninostring required

Example:TC663795B

National Insurance number, in the format AA999999A.

businessIdstring required

Example:XAIS12345678910

An identifier for the business, unique to the customer.<p>Must conform to the regular expression ^X[A-Z0-9]{1}IS[0-9]{11}$

taxYearstring required

Example:2022-23

The tax year to which the data applies. For example: 2022-23. The start year and end year must not span two tax years. The minimum tax year is 2022-23. No gaps are allowed, for example, 2022-24 is not valid. (The minimum tax year in Sandbox is 2021-22.)

Accept'application/vnd.hmrc.6.0+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

OR

Example request

{
  "fromDate": "2020-01-01",
  "toDate": "2020-01-31",
  "ukFhlProperty": {
    "income": {
      "periodAmount": 5000.99,
      "taxDeducted": 5000.99,
      "rentARoom": {
        "rentsReceived": 5000.99
      }
    },
    "expenses": {
      "premisesRunningCosts": 5000.99,
      "repairsAndMaintenance": 5000.99,
      "financialCosts": 5000.99,
      "professionalFees": 5000.99,
      "costOfServices": 5000.99,
      "travelCosts": 5000.99,
      "other": 5000.99,
      "rentARoom": {
        "amountClaimed": 5000.99
      },
      "consolidatedExpenses": 5000.99
    }
  },
  "ukNonFhlProperty": {
    "income": {
      "premiumsOfLeaseGrant": 5000.99,
      "reversePremiums": 5000.99,
      "periodAmount": 5000.99,
      "taxDeducted": 5000.99,
      "otherIncome": 5000.99,
      "rentARoom": {
        "rentsReceived": 5000.99
      }
    },
    "expenses": {
      "premisesRunningCosts": 5000.99,
      "repairsAndMaintenance": 5000.99,
      "financialCosts": 5000.99,
      "professionalFees": 5000.99,
      "costOfServices": 5000.99,
      "other": 5000.99,
      "residentialFinancialCost": 5000.99,
      "travelCosts": 5000.99,
      "residentialFinancialCostsCarriedForward": 5000.99,
      "rentARoom": {
        "amountClaimed": 5000.99
      },
      "consolidatedExpenses": 5000.99
    }
  }
}

Response

Success

submissionIdstring required

An identifier for the income and expenses period summary.

Example response

{
  "submissionId": "4557ecb5-fd32-48cc-81f5-e6acd1099f3c"
}

v1