v1

latestOpenAPI 3.0.32026-07-138322.1 MB

Self-employment business

Retrieve a Self-Employment Business Source Adjustable Summary

This endpoint allows the user to request a specific Business Source Adjustable Summary. 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 the scenario where no data is found.
SELF_EMPLOYMENT_PROFIT	Simulates success response with all fields and netProfit.
DYNAMIC_SELF_EMPLOYMENT_PROFIT	Simulates success response with all fields and netProfit. <br/><br/> See below for details about DYNAMIC scenarios.
SELF_EMPLOYMENT_LOSS	Simulates success response with all fields and netLoss.
DYNAMIC_SELF_EMPLOYMENT_LOSS	Simulates success response with all fields and netLoss. <br/><br/> See below for details about DYNAMIC scenarios.
SELF_EMPLOYMENT_CONSOLIDATED	Simulates success response with adjusted summary and consolidated expenses.
DYNAMIC_SELF_EMPLOYMENT_CONSOLIDATED	Simulates success response with adjusted summary and consolidated expenses. <br/><br/> See below for details about DYNAMIC scenarios.
TRADING_ALLOWANCE	Simulates success response with adjusted summary and trading allowance.
DYNAMIC_TRADING_ALLOWANCE	Simulates success response with adjusted summary and trading allowance. <br/><br/> See below for details about DYNAMIC scenarios.
SELF_EMPLOYMENT_UNADJUSTED	Simulates success response with unadjusted summary.
DYNAMIC_SELF_EMPLOYMENT_UNADJUSTED	Simulates success response with unadjusted summary. <br/><br/> See below for details about DYNAMIC scenarios.
SELF_EMPLOYMENT_STATUS_INVALID	Simulates success response with summary status invalid.
DYNAMIC_SELF_EMPLOYMENT_STATUS_INVALID	Simulates success response with summary status invalid. <br/><br/> See below for details about DYNAMIC scenarios.
SELF_EMPLOYMENT_STATUS_SUPERSEDED	Simulates success response with summary status superseded.
DYNAMIC_SELF_EMPLOYMENT_STATUS_SUPERSEDED	Simulates success response with summary status superseded. <br/><br/> See below for details about DYNAMIC scenarios.
NOT_SELF_EMPLOYMENT	Simulates the scenario where the calculationId is not a self-employment.
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.
STATEFUL	Performs a stateful retrieve.
SELF_EMPLOYMENT_ZERO_ADJUSTMENTS	Simulates the scenario where all income, expenses and additions have zero adjustments.

In each case where a scenario is prefixed by DYNAMIC_, the following response values will change based on the values submitted in the request:

metadata
- calculationId
- taxYear
- nino
- requestedDateTime
- adjustedDateTime
inputs
- accountingPeriodStartDate
- accountingPeriodEndDate
- submissionPeriods
  - startDate
  - endDate

For tax years prior to 2023-24, when the tax year is not supplied, these values will be based on a tax year of 2022-23.

get/individuals/self-assessment/adjustable-summary/{nino}/self-employment/{calculationId}/{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.

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

{
  "metadata": {
    "calculationId": "717f3a7a-db8e-11e9-8a34-2a2ae2dbcce4",
    "requestedDateTime": "2019-04-04T01:01:01Z",
    "adjustedDateTime": "2019-04-04T01:01:01Z",
    "nino": "TC663795B",
    "taxYear": "2021-22"
  },
  "inputs": {
    "businessId": "XBIS12345678910",
    "businessName": "My self-employment",
    "submissionPeriods": [
      {
        "periodId": "2019-04-06_2019-07-05",
        "submissionId": "4557ecb5-fd32-48cc-81f5-e6acd1099f3c",
        "startDate": "2018-05-01",
        "endDate": "2019-04-30",
        "receivedDateTime": "2019-04-04T01:01:01.123Z"
      }
    ]
  },
  "adjustableSummaryCalculation": {
    "totalIncome": 1000.45,
    "income": {
      "turnover": 1000.45,
      "other": 1000.45
    },
    "totalExpenses": 2000.5,
    "expenses": {
      "consolidatedExpenses": 1000.45,
      "costOfGoods": 1000.45,
      "paymentsToSubcontractors": 1000.45,
      "wagesAndStaffCosts": 1000.45,
      "carVanTravelExpenses": 1000.45,
      "premisesRunningCosts": 1000.45,
      "maintenanceCosts": 1000.45,
      "adminCosts": 1000.45,
      "interestOnBankOtherLoans": 1000.45,
      "financeCharges": 1000.45,
      "irrecoverableDebts": 1000.45,
      "professionalFees": 1000.45,
      "depreciation": 1000.45,
      "otherExpenses": 1000.45,
      "advertisingCosts": 1000.45,
      "businessEntertainmentCosts": 1000.45
    },
    "netProfit": 1000.45,
    "netLoss": 1000.45,
    "totalAdditions": 1000.45,
    "additions": {
      "costOfGoodsDisallowable": 1000.45,
      "paymentsToSubcontractorsDisallowable": 1000.45,
      "wagesAndStaffCostsDisallowable": 1000.45,
      "carVanTravelExpensesDisallowable": 1000.45,
      "premisesRunningCostsDisallowable": 1000.45,
      "maintenanceCostsDisallowable": 1000.45,
      "adminCostsDisallowable": 1000.45,
      "interestOnBankOtherLoansDisallowable": 1000.45,
      "financeChargesDisallowable": 1000.45,
      "irrecoverableDebtsDisallowable": 1000.45,
      "professionalFeesDisallowable": 1000.45,
      "depreciationDisallowable": 1000.45,
      "otherExpensesDisallowable": 1000.45,
      "advertisingCostsDisallowable": 1000.45,
      "businessEntertainmentCostsDisallowable": 1000.45,
      "outstandingBusinessIncome": 1000.45,
      "balancingChargeOther": 1000.45,
      "balancingChargeBpra": 1000.45,
      "goodsAndServicesOwnUse": 1000.45
    },
    "totalDeductions": 1000.45,
    "deductions": {
      "tradingAllowance": 1000.45,
      "annualInvestmentAllowance": 1000.45,
      "capitalAllowanceMainPool": 1000.45,
      "capitalAllowanceSpecialRatePool": 1000.45,
      "zeroEmissionGoods": 1000.45,
      "businessPremisesRenovationAllowance": 1000.45,
      "enhancedCapitalAllowance": 1000.45,
      "allowanceOnSales": 1000.45,
      "capitalAllowanceSingleAssetPool": 500.25,
      "includedNonTaxableProfits": 1000.45,
      "electricChargePointAllowance": 1000.45,
      "structuredBuildingAllowance": 1000.45,
      "enhancedStructuredBuildingAllowance": 1000.45,
      "zeroEmissionsCarAllowance": 1000.45
    },
    "totalAccountingAdjustments": 1000.45,
    "accountingAdjustments": {
      "basisAdjustment": 1000.45,
      "overlapReliefUsed": 1000.45,
      "accountingAdjustment": 1000.45,
      "averagingAdjustment": 1000.45
    },
    "taxableProfit": 1000,
    "adjustedIncomeTaxLoss": 1000
  },
  "adjustments": {
    "income": {
      "turnover": 1000,
      "other": 10000.89
    },
    "expenses": {
      "consolidatedExpenses": 10000.89,
      "costOfGoods": 10000.89,
      "paymentsToSubcontractors": 10000.89,
      "wagesAndStaffCosts": 10000.89,
      "carVanTravelExpenses": 10000.89,
      "premisesRunningCosts": 10000.89,
      "maintenanceCosts": 10000.89,
      "adminCosts": 10000.89,
      "interestOnBankOtherLoans": 10000.89,
      "financeCharges": 10000.89,
      "irrecoverableDebts": 10000.89,
      "professionalFees": 10000.89,
      "depreciation": 10000.89,
      "otherExpenses": 10000.89,
      "advertisingCosts": 10000.89,
      "businessEntertainmentCosts": 10000.89
    },
    "additions": {
      "costOfGoodsDisallowable": 1000.45,
      "paymentsToSubcontractorsDisallowable": 10000.89,
      "wagesAndStaffCostsDisallowable": 10000.89,
      "carVanTravelExpensesDisallowable": 10000.89,
      "premisesRunningCostsDisallowable": 10000.89,
      "maintenanceCostsDisallowable": 10000.89,
      "adminCostsDisallowable": 10000.89,
      "interestOnBankOtherLoansDisallowable": 10000.89,
      "financeChargesDisallowable": 10000.89,
      "irrecoverableDebtsDisallowable": 10000.89,
      "professionalFeesDisallowable": 10000.89,
      "depreciationDisallowable": 10000.89,
      "otherExpensesDisallowable": 10000.89,
      "advertisingCostsDisallowable": 10000.89,
      "businessEntertainmentCostsDisallowable": 10000.89
    }
  },
  "adjustedSummaryCalculation": {
    "totalIncome": 1000.45,
    "income": {
      "turnover": 1000.45,
      "other": 1000.45
    },
    "totalExpenses": 2000.5,
    "expenses": {
      "consolidatedExpenses": 1000.45,
      "costOfGoods": 1000.45,
      "paymentsToSubcontractors": 1000.45,
      "wagesAndStaffCosts": 1000.45,
      "carVanTravelExpenses": 1000.45,
      "premisesRunningCosts": 1000.45,
      "maintenanceCosts": 1000.45,
      "adminCosts": 1000.45,
      "interestOnBankOtherLoans": 1000.45,
      "financeCharges": 1000.45,
      "irrecoverableDebts": 1000.45,
      "professionalFees": 1000.45,
      "depreciation": 1000.45,
      "otherExpenses": 1000.45,
      "advertisingCosts": 1000.45,
      "businessEntertainmentCosts": 1000.45
    },
    "netProfit": 1000.45,
    "netLoss": 1000.45,
    "totalAdditions": 1000.45,
    "additions": {
      "costOfGoodsDisallowable": 1000.45,
      "paymentsToSubcontractorsDisallowable": 1000.45,
      "wagesAndStaffCostsDisallowable": 1000.45,
      "carVanTravelExpensesDisallowable": 1000.45,
      "premisesRunningCostsDisallowable": 1000.45,
      "maintenanceCostsDisallowable": 1000.45,
      "adminCostsDisallowable": 1000.45,
      "interestOnBankOtherLoansDisallowable": 1000.45,
      "financeChargesDisallowable": 1000.45,
      "irrecoverableDebtsDisallowable": 1000.45,
      "professionalFeesDisallowable": 1000.45,
      "depreciationDisallowable": 1000.45,
      "otherExpensesDisallowable": 1000.45,
      "advertisingCostsDisallowable": 1000.45,
      "businessEntertainmentCostsDisallowable": 1000.45,
      "outstandingBusinessIncome": 1000.45,
      "balancingChargeOther": 1000.45,
      "balancingChargeBpra": 1000.45,
      "goodsAndServicesOwnUse": 1000.45
    },
    "totalDeductions": 1000.45,
    "deductions": {
      "tradingAllowance": 1000.45,
      "annualInvestmentAllowance": 1000.45,
      "capitalAllowanceMainPool": 1000.45,
      "capitalAllowanceSpecialRatePool": 1000.45,
      "zeroEmissionGoods": 1000.45,
      "businessPremisesRenovationAllowance": 1000.45,
      "enhancedCapitalAllowance": 1000.45,
      "allowanceOnSales": 1000.45,
      "capitalAllowanceSingleAssetPool": 500.25,
      "includedNonTaxableProfits": 1000.45,
      "electricChargePointAllowance": 1000.45,
      "structuredBuildingAllowance": 1000.45,
      "enhancedStructuredBuildingAllowance": 1000.45,
      "zeroEmissionsCarAllowance": 1000.45
    },
    "totalAccountingAdjustments": 1000.45,
    "accountingAdjustments": {
      "basisAdjustment": 1000.45,
      "overlapReliefUsed": 1000.45,
      "accountingAdjustment": 1000.45,
      "averagingAdjustment": 1000.45
    },
    "taxableProfit": 1000,
    "adjustedIncomeTaxLoss": 1000
  }
}