v1

latestOpenAPI 3.0.32026-07-131230.8 KB

Retrieve a Business Income Source Summary (BISS)

This endpoint enables you to retrieve a running (year-to-date) summary of the income and expenditure for a specified self-employment or property business during a tax year. A National Insurance number, business ID, tax year and type of business are required.

<strong> Note: From tax year 2025-26 onwards the following business types are no longer valid: <ul> <li>foreign-property-fhl-eea</li> <li>uk-property-fhl</li> </ul> </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	Simulates success response with total, profit and loss values.
NOT_FOUND	Simulates the scenario where no data is found.
NO_INCOME_SUBMISSIONS_EXIST	Simulates the scenario where no income submissions exist.

get/individuals/self-assessment/income-summary/{nino}/{typeOfBusiness}/{taxYear}/{businessId}

Path parameters

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.)

typeOfBusiness'foreign-property-fhl-eea' | 'foreign-property' | 'uk-property' | 'uk-property-fhl' | 'self-employment' required

The type of business the summary calculation is for.

Limited to the following possible values for tax years before 2025-26:

foreign-property-fhl-eea
foreign-property
uk-property
uk-property-fhl
self-employment

Limited to the following possible values for tax year 2025-26 onwards:

foreign-property
uk-property
self-employment

Headers

Accept'application/vnd.hmrc.3.0+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

outstandingBusinessIncomenumber

Any other business income not included in other fields. The value must be between 0 and 99999999999.99 up to 2 decimal places. This field will only be returned for tax year 2025-26 and onwards.

Example response

{
  "total": {
    "income": 100,
    "expenses": 50,
    "additions": 5,
    "deductions": 60,
    "accountingAdjustments": -30
  },
  "profit": {
    "net": 20,
    "adjusted": 30
  },
  "loss": {
    "taxable": 35
  },
  "outstandingBusinessIncome": 30
}

All 1 operations