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latestOpenAPI 3.0.32026-07-131211345.4 KB
ITSA Penalties

Retrieve ITSA Penalties [test only]

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 - DEFAULTSimulates the scenario where there are multiple penalties in the last 2 years.
NO_PENALTIESSimulates the scenario where there are no penalties in the last 2 years.
LATE_SUBMISSIONSimulates the scenario where there is a single late submission penalty in the last 2 years.
LATE_PAYMENTSimulates the scenario where there is a single late payment penalty in the last 2 years.
MULTIPLE_PENALTIESSimulates the scenario where there is a single late submission penalty and a single late payment penalty in the last 2 years.
MULTIPLE_LATE_PAYMENT_PENALTIESSimulates the scenario where there are multiple late payment penalties in the last 2 years.
MULTIPLE_INACTIVE_LATE_SUBMISSION_PENALTIESSimulates the scenario where there are multiple inactive late submission penalties in the last 2 years.
THRESHOLD_LATE_SUBMISSION_PENALTIESSimulates the scenario where the number of penalties meets the penalty point threshold and the first charge has been generated.
CHARGE_LATE_SUBMISSION_PENALTIESSimulates the scenario where the number of penalties exceeds the penalty point threshold and a second charge has been generated.
get/accounts/self-assessment/{nino}/penalties

Path parameters

ninostring required
Example:TC663795B

National Insurance number, in the format AA999999A.

Headers

Accept'application/vnd.hmrc.4.0+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

{
  "totalisations": {
    "lateSubmissionPenaltyTotalValue": 5000.99,
    "penalisedPrincipalTotal": 5000.99,
    "latePaymentPenaltyPostedTotal": 5000.99,
    "latePaymentPenaltyEstimateTotal": 5000.99
  },
  "lateSubmissionPenalty": {
    "summary": {
      "activePenaltyPoints": 10,
      "inactivePenaltyPoints": 12,
      "periodOfComplianceAchievement": "2025-11-30",
      "regimeThreshold": 10,
      "penaltyChargeAmount": 684.25
    },
    "details": [
      {
        "penaltyNumber": "00005678901234",
        "penaltyOrder": "01",
        "penaltyCategory": "point",
        "penaltyStatus": "active",
        "penaltyCreationDate": "2024-11-14",
        "penaltyExpiryDate": "2026-11-14",
        "expiryReason": "submission-frequency-change",
        "communicationsDate": "2024-11-15",
        "lateSubmissions": [
          {
            "lateSubmissionId": "012",
            "incomeSource": "Income Tax Property",
            "taxPeriod": "23A1",
            "taxReturnStatus": "fulfilled",
            "taxPeriodStartDate": "2024-07-01",
            "taxPeriodEndDate": "2024-09-30",
            "taxPeriodDueDate": "2024-11-07",
            "returnReceiptDate": "2024-11-13"
          }
        ],
        "appealInformation": [
          {
            "status": "appeal-upheld",
            "level": "appeal-first-tier-tribunal",
            "description": "Details about Appeal"
          }
        ],
        "chargeReference": "XS212345678901",
        "chargeAmount": 543.29,
        "chargeOutstandingAmount": 123.26,
        "chargeDueDate": "2024-12-04"
      }
    ]
  },
  "latePaymentPenalty": {
    "details": [
      {
        "principalChargeReference": "XV123451234512",
        "penaltyCategory": "lpp1",
        "penaltyStatus": "posted",
        "penaltyAmountAccruing": 99.99,
        "penaltyAmountPosted": 1001.45,
        "penaltyAmountPaid": 1001.45,
        "penaltyAmountOutstanding": 99.99,
        "latePaymentPenalty1LowerRateCalculationAmount": 99.99,
        "latePaymentPenalty1LowerRatePercentage": 2,
        "latePaymentPenalty1HigherRateCalculationAmount": 99.99,
        "latePaymentPenalty1HigherRatePercentage": 2,
        "latePaymentPenalty2Days": 31,
        "latePaymentPenalty2Percentage": 4,
        "penaltyChargeCreationDate": "2024-12-08",
        "communicationsDate": "2024-12-09",
        "penaltyChargeReference": "XP298765432109",
        "penaltyChargeDueDate": "2025-01-08",
        "appealInformation": [
          {
            "status": "appeal-upheld",
            "level": "appeal-first-tier-tribunal",
            "description": "Reason to appeal"
          }
        ],
        "principalChargeDocNumber": "123456789012",
        "principalChargeBillingFrom": "2024-07-01",
        "principalChargeBillingTo": "2024-09-30",
        "principalChargeDueDate": "2024-11-07",
        "principalChargeLatestClearing": "2025-02-15",
        "timeToPay": [
          {
            "startDate": "2024-12-15",
            "endDate": "2025-06-15"
          }
        ]
      }
    ]
  }
}