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v1

latestOpenAPI 3.0.32026-07-138322.1 MB
UK property business

Submit UK Property 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 UK Property Business, and it must not have been adjusted previously. Only data for one property business (either FHL or Non-FHL) should be included in any submission. 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 - DEFAULTSimulates success response.
TYPE_OF_BUSINESS_INCORRECTSimulates the scenario where the calculation ID supplied does not relate to a UK property business.
SUMMARY_STATUS_INVALIDSimulates the scenario where the summary is invalid and cannot be adjusted.
SUMMARY_STATUS_SUPERSEDEDSimulates the scenario where the summary is superseded and cannot be adjusted.
ALREADY_ADJUSTEDSimulates the scenario where the summary has already been adjusted.
RESULTING_VALUE_NOT_PERMITTEDSimulates the scenario where one or more adjustments would result in a negative value that is not permitted.
UK_PROPERTY_OVER_CONSOLIDATED_EXPENSES_THRESHOLDSimulates the scenario where the cumulative turnover amount exceeds the consolidated expenses threshold.
UK_PROPERTY_INCOME_ALLOWANCE_CLAIMEDSimulates the scenario where property income allowance was claimed but the adjustment was made to expenses.
OUTSIDE_AMENDMENT_WINDOWSimulates the scenario where request cannot be completed as it is outside the amendment window.
NOT_FOUNDSimulates the scenario where no data is found.
TAX_YEAR_NOT_SUPPORTEDSimulates the scenario where the tax year is not supported.
REQUEST_CANNOT_BE_FULFILLEDSimulates the scenario where the request cannot be fulfilled for various reasons other than the ones triggering other errors.
STATEFULPerforms a stateful submit.
post/individuals/self-assessment/adjustable-summary/{nino}/uk-property/{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

OR
OR

Example request

{
  "ukProperty": {
    "income": {
      "totalRentsReceived": 1000.45,
      "premiumsOfLeaseGrant": 1000.45,
      "reversePremiums": 1000.45,
      "otherPropertyIncome": 1000.45
    },
    "expenses": {
      "consolidatedExpenses": 1000.45,
      "premisesRunningCosts": 1000.45,
      "repairsAndMaintenance": 1000.45,
      "financialCosts": 1000.45,
      "professionalFees": 1000.45,
      "costOfServices": 1000.45,
      "residentialFinancialCost": 1000.45,
      "other": 1000.45,
      "travelCosts": 1000.45
    }
  },
  "furnishedHolidayLet": {
    "income": {
      "totalRentsReceived": 1000.45
    },
    "expenses": {
      "consolidatedExpenses": 1000.45,
      "premisesRunningCosts": 1000.45,
      "repairsAndMaintenance": 1000.45,
      "financialCosts": 1000.45,
      "professionalFees": 1000.45,
      "costOfServices": 1000.45,
      "other": 1000.45,
      "travelCosts": 1000.45
    }
  }
}

Response

Success