--- title: "Retrieve ITSA Penalties [test only]" method: GET path: "/accounts/self-assessment/{nino}/penalties" tags: ["ITSA Penalties"] --- # Retrieve ITSA Penalties [test only] `GET /accounts/self-assessment/{nino}/penalties` This endpoint enables a specified customer (identified by a National Insurance number) to retrieve details of all the penalties that have been applied to an ITSA account. 24 months worth of penalty information will be returned. ### 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 the scenario where there are multiple penalties in the last 2 years. | | NO_PENALTIES | Simulates the scenario where there are no penalties in the last 2 years. | | LATE_SUBMISSION | Simulates the scenario where there is a single late submission penalty in the last 2 years. | | LATE_PAYMENT | Simulates the scenario where there is a single late payment penalty in the last 2 years. | | MULTIPLE_PENALTIES | Simulates the scenario where there is a single late submission penalty and a single late payment penalty in the last 2 years. | | | MULTIPLE_LATE_PAYMENT_PENALTIES | Simulates the scenario where there are multiple late payment penalties in the last 2 years. | | MULTIPLE_INACTIVE_LATE_SUBMISSION_PENALTIES | Simulates the scenario where there are multiple inactive late submission penalties in the last 2 years. | | THRESHOLD_LATE_SUBMISSION_PENALTIES | Simulates the scenario where the number of penalties meets the penalty point threshold and the first charge has been generated. | | CHARGE_LATE_SUBMISSION_PENALTIES | Simulates the scenario where the number of penalties exceeds the penalty point threshold and a second charge has been generated. | ## Path parameters - `nino` string, required ## Headers - `Accept` 'application/vnd.hmrc.4.0+json', required - `Authorization` string, required - `Gov-Test-Scenario` string ## Response `200` Success - object — This endpoint retrieves details of all the penalties that have been applied to an ITSA account. Twenty-four months worth of penalty information will be returned. A National Insurance number must be provided. - `totalisations` object — Totals that relate to the penalties that HMRC has levied. - `lateSubmissionPenaltyTotalValue` number, required — Total value of all unpaid late submission penalties. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `penalisedPrincipalTotal` number, required — Total amount of late tax due (before penalties and interest). The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `latePaymentPenaltyPostedTotal` number, required — Total amount of late payment penalty charges. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `latePaymentPenaltyEstimateTotal` number, required — Estimated total amount of uncharged late payment penalties, based upon the amount that is accruing. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `lateSubmissionPenalty` object — Information about the late submission penalties that HMRC has levied. - `summary` object, required — A summary of the individual's late submission penalty status. - `activePenaltyPoints` integer, required — Number of active penalty points held for failure to submit on time. - `inactivePenaltyPoints` integer, required — Number of inactive penalty points. - `periodOfComplianceAchievement` string, date — The date upon which all accrued penalty points will expire, if the individual meets the requirements for compliance. Must conform to the format `YYYY-MM-DD`. - `regimeThreshold` integer, required — Total number of penalty points that are required before a financial penalty will be generated. - `penaltyChargeAmount` number, required — The total late submission penalty charge amount. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `details` object[], required — Details of each late submission penalty that the individual has accrued. - `penaltyNumber` string, required — The unique identification number for the penalty. - `penaltyOrder` string — The position that the penalty currently occupies within the individual's point balance. - `penaltyCategory` 'point' | 'charge' | 'threshold' — The category of the penalty. Possible values are: * **point** - The penalty represents a point that has not met the threshold for a charge. * **charge** - The penalty represents a charge that has been levied because the point threshold has been exceeded. * **threshold** - The penalty represents a point that has met the threshold for a charge. - `penaltyStatus` 'active' | 'inactive' — The status of the penalty. Possible values are: * **active** - The penalty counts towards the point balance. * **inactive** - The penalty no longer counts towards the point balance. - `frequencyAdjustmentPointIndicator` true — Indicates whether there has been an adjustment to the penalty point because of a change to the submission frequency. The value can only be returned as `true`. - `penaltyCreationDate` string, date, required — The date that the penalty point was created. Must conform to the format `YYYY-MM-DD`. - `penaltyExpiryDate` string, date, required — The date that the penalty point will expire. If the penalty falls within the points threshold, it will expire once compliance is met. Must conform to the format `YYYY-MM-DD`. - `expiryReason` 'appeal' | 'submission-frequency-change' | 'obligations-reversed' | 'hmrc-removed' | 'natural-expiry' | 'penalty-removed' | 'expiry-conditions-met' | 'hmrc-reset' — The reason why a penalty point has expired. Possible values are: * **appeal** - The penalty point has expired due to a successful appeal. * **submission-frequency-change** - The penalty point has expired due to a change in the user's submission frequency. * **obligations-reversed** - A change has resulted in the user's obligations being reversed. For example, a user might have deregistered for self-assessment before a submission was due. * **hmrc-removed** - An HMRC officer has removed the penalty. This might happen, for example, following a decision made by a tribunal. * **natural-expiry** - The penalty point has expired naturally. For example, it has reached the end of its 24-month lifetime. * **penalty-removed** - The penalty has been removed because the submission was deemed to be on time. * **expiry-conditions-met** - The penalty point has expired because the user has met the conditions for the expiry of all active penalty points. * **hmrc-reset** - An HMRC officer has reset the user's penalty points to zero. - `communicationsDate` string, date — The date when a letter about the penalty was sent to the customer. Must conform to the format `YYYY-MM-DD`. - `lateSubmissions` object[] — The late submissions that relate to the period for which the penalty was levied. - `lateSubmissionId` string, required — The unique identification number for the late submission penalty. - `incomeSource` string — Identifies the income source associated with the late submission. - `taxPeriod` string — Identifies the tax period associated with the submission. - `taxReturnStatus` 'open' | 'fulfilled' | 'reversed' — The status of the tax return. Possible values are: * **open** - The return is yet to be submitted. * **fulfilled** - The obligation has been met. * **reversed** - The obligation no longer exists. - `taxPeriodStartDate` string, date — Start date of the tax period to which the penalty relates. Must conform to the format `YYYY-MM-DD`. - `taxPeriodEndDate` string, date — End date of the tax period to which the penalty relates. Must conform to the format `YYYY-MM-DD`. - `taxPeriodDueDate` string, date — The due date for the tax return, which was missed and gave rise to the late submission penalty. Must conform to the format `YYYY-MM-DD`. - `returnReceiptDate` string, date — The date upon which the tax return was submitted. Must conform to the format `YYYY-MM-DD`. - `appealInformation` object[] — Details of any appeals that the individual has made against the penalty point. - `status` 'under-appeal' | 'appeal-upheld' | 'appeal-rejected' | 'cannot-be-appealed', required — The appeal status of a penalty. Possible values are: * **under-appeal** - The penalty has been formally appealed by the taxpayer. * **appeal-upheld** - The appeal has been reviewed and accepted (in full or substantially). * **appeal-rejected** - The appeal has been reviewed and denied. * **cannot-be-appealed** - The penalty is not eligible for appeal. - `level` 'statutory-review' | 'appeal-first-tier-tribunal' | 'tribunal' — The level of appeal. Possible values are: * **statutory-review** - This is the first formal appeal stage within HMRC. * **appeal-first-tier-tribunal** - This is the next escalation beyond HMRC. * **tribunal** - This is an independent review from a judicial body. - `description` string, required — Appeal description. - `chargeReference` string — The late submission penalty charge reference. - `chargeAmount` number — The late submission penalty charge amount. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `chargeOutstandingAmount` number — The penalty charge amount that remains to be paid. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `chargeDueDate` string, date — The due date for the late submission penalty charge (this will be a maximum of 30 days after the submission was originally due). Must conform to the format `YYYY-MM-DD`. - `latePaymentPenalty` object — Information about the late payment penalties that HMRC has levied. - `details` object[] — Details of all the late payment penalties that the individual has accrued. - `principalChargeReference` string, required — The reference for the principal charge upon which the late payment penalty is based. - `penaltyCategory` 'lpp1' | 'lpp2' — The category of the penalty. Possible values are: * **lpp1** - The first late payment penalty. * **lpp2** - The second late payment penalty. - `penaltyStatus` 'accruing' | 'posted', required — The status of the penalty. Possible values are: * **accruing** - The penalty is accruing and is yet to be posted. * **posted** - The penalty has been posted to the account. - `penaltyAmountAccruing` number, required — The unposted penalty amount that is accruing. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `penaltyAmountPosted` number, required — The penalty amount that has been posted to the account. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `penaltyAmountPaid` number — The penalty amount that has already been paid. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `penaltyAmountOutstanding` number — The remaining penalty amount to be paid. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `latePaymentPenalty1LowerRateCalculationAmount` number — The amount of tax that remained unpaid 16 days after the due date. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `latePaymentPenalty1LowerRatePercentage` number — The percentage used to calculate the lower-rate part of the first late payment penalty. The value must be between -99.99 and 99.99 up to 2 decimal places. - `latePaymentPenalty1HigherRateCalculationAmount` number — The amount of tax that remained unpaid 31 days after the due date. The value must be between -99999999999.99 and 99999999999.99 up to 2 decimal places. - `latePaymentPenalty1HigherRatePercentage` number — The percentage used to calculate the higher-rate part of the first late payment penalty. The value must be between -99.99 and 99.99 up to 2 decimal places. - `latePaymentPenalty2Days` integer — The number of days over which the second late payment penalty has accrued since day 31 after the tax payment due date. The value must be between 1 and 999. - `latePaymentPenalty2Percentage` number — The percentage rate applied to unpaid tax to calculate the second late payment penalty. The value must be between -99.99 and 99.99 up to 2 decimal places. - `penaltyChargeCreationDate` string, date — The date when the penalty charge was created. Must conform to the format `YYYY-MM-DD`. - `communicationsDate` string, date — The date when a letter about the penalty was sent to the customer. Must conform to the format `YYYY-MM-DD`. - `penaltyChargeReference` string — The late payment penalty charge reference. Not returned if the penaltyStatus is 'accruing'. - `penaltyChargeDueDate` string, date — The date that the penalty must be paid by. Must conform to the format `YYYY-MM-DD`. - `appealInformation` object[] — Details of any appeals made against the penalty. - `status` 'under-appeal' | 'appeal-upheld' | 'appeal-rejected' | 'cannot-be-appealed', required — The appeal status of a penalty. Possible values are: * **under-appeal** - The penalty has been formally appealed by the taxpayer. * **appeal-upheld** - The appeal has been reviewed and accepted (in full or substantially). * **appeal-rejected** - The appeal has been reviewed and denied. * **cannot-be-appealed** - The penalty is not eligible for appeal. - `level` 'statutory-review' | 'appeal-first-tier-tribunal' | 'tribunal' — The level of appeal. Possible values are: * **statutory-review** - This is the first formal appeal stage within HMRC. * **appeal-first-tier-tribunal** - This is the next escalation beyond HMRC. * **tribunal** - This is an independent review from a judicial body. - `description` string, required — Appeal description. - `principalChargeDocNumber` string — Document number relating to the principal charge. - `principalChargeBillingFrom` string, date, required — The start date of the obligation period. Must conform to the format `YYYY-MM-DD`. - `principalChargeBillingTo` string, date, required — The end date of the obligation period. Must conform to the format `YYYY-MM-DD`. - `principalChargeDueDate` string, date, required — The date that the principal charge should have been paid by. Must conform to the format `YYYY-MM-DD`. - `principalChargeLatestClearing` string, date — The date that the principal charge was paid. Must conform to the format `YYYY-MM-DD`. - `timeToPay` object[] — Details of the Time to Pay arrangement that has been made. - `startDate` string, date, required — The start date of the agreed time to pay the charge. Must conform to the format `YYYY-MM-DD`. - `endDate` string, date, required — The last date of the agreed time to pay the charge. Must conform to the format `YYYY-MM-DD`. ## Other responses - `400` — Bad request - `403` — Forbidden --- [API](https://skmtc.net/hmrc/apis/self-assessment-accounts-api.md) · [All operations](https://skmtc.net/hmrc/apis/self-assessment-accounts-api/llms.txt) · [OpenAPI document](https://skmtc-service-staging.skmtc.workers.dev/v1/apis/hmrc/self-assessment-accounts-api/revisions/beec40556a41/schema)