v1

latestOpenAPI 3.0.32026-07-138322.1 MB

Self-employment business

Submit Self-Employment Accounting Adjustments

This endpoint allows the user to provide accounting adjustments against a specified Business Source Accounting Summary quoting its unique identifier. The calculation ID quoted must be for a Self-Employment Business and it must not have been adjusted previously. 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 success response.
TYPE_OF_BUSINESS_INCORRECT	Simulates the scenario where the calculation ID supplied does not relate to a self-employment business.
SUMMARY_STATUS_INVALID	Simulates the scenario where the summary is invalid and cannot be adjusted.
SUMMARY_STATUS_SUPERSEDED	Simulates the scenario where the summary is superseded and cannot be adjusted.
ALREADY_ADJUSTED	Simulates the scenario where the summary has already been adjusted.
RESULTING_VALUE_NOT_PERMITTED	Simulates the scenario where one or more adjustments would result in a negative value that is not permitted.
SELF_EMPLOYMENT_OVER_CONSOLIDATED_EXPENSES_THRESHOLD	Simulates the scenario where the cumulative turnover amount exceeds the consolidated expenses threshold.
TRADING_INCOME_ALLOWANCE_CLAIMED	Simulates the scenario where trading income allowance was claimed but the adjustment was made to expenses.
OUTSIDE_AMENDMENT_WINDOW	Simulates the scenario where request cannot be completed as it is outside the amendment window.
NOT_FOUND	Simulates the scenario where no data is found.
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 submit.

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

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

Example request

{
  "income": {
    "turnover": 1000.45,
    "other": 1000.45
  },
  "expenses": {
    "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,
    "consolidatedExpenses": 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
  }
}

Response

Success