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latestOpenAPI 3.0.32026-07-13912149.6 KB
Self-Employment Period Summaries

Create a Self-Employment Period Summary

This endpoint enables you to create a self-employment period summary for submission of periodic data. Submissions must include values for incomes, expenses and deductions, even if the values are zero. For example, if there is no income for the period, submit a periodIncome object with 'turnover' and 'other' values of zero. A National Insurance number and business ID must be provided.

<strong>Note: This endpoint can only be used for submissions for tax year 2024-25 or earlier. New endpoints which support cumulative submission will be provided for tax year 2025-26 onwards</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 - DEFAULTSimulates success response.
OVERLAPPING_PERIODSimulates the scenario where the period summary overlaps with an existing period summary.
MISALIGNED_PERIODSimulates the scenario where the period summary isn't within the accounting period.
NOT_CONTIGUOUS_PERIODSimulates the scenario where the period summaries are not contiguous.
NOT_ALLOWED_CONSOLIDATED_EXPENSESSimulates the scenario where the cumulative turnover amount exceeds the consolidated expenses threshold.
DUPLICATE_SUBMISSIONSimulates the scenario where a summary has already been submitted for the specified period. <br><br>This scenario only occurs for data related to tax years from 2023-24 onwards.
TAX_YEAR_NOT_SUPPORTEDSimulates the scenario where the tax year is not supported. <br><br>This scenario only occurs for data related to tax years from 2023-24 onwards.
NOT_FOUNDSimulates the scenario where no data is found.
BOTH_EXPENSES_SUPPLIEDSimulates the scenario where both expenses and consolidatedExpenses are present at the same time.
BUSINESS_INCOME_PERIOD_RESTRICTIONSimulates the scenario where the customer has ITSA status 'Annual' or a latent business income source and the submission period is between 6 April to 5 April.
STATEFULPerforms a stateful create.

Standard quarterly period dates

The standard quarterly periods and deadlines in each tax year are given in this table. For more information please visit the guide

Quarterly periodQuarterly deadline
6 April to 5 July5 August
6 July to 5 October5 November
6 October to 5 January5 February
6 January to 5 April5 May
post/individuals/business/self-employment/{nino}/{businessId}/period

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}$

Headers

Accept'application/vnd.hmrc.5.0+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

Example request

{
  "periodDates": {
    "periodStartDate": "2020-01-01",
    "periodEndDate": "2020-01-01"
  },
  "periodIncome": {
    "turnover": 2000.99,
    "other": 2000.99
  },
  "periodExpenses": {
    "consolidatedExpenses": 2000.99,
    "costOfGoods": 2000.99,
    "paymentsToSubcontractors": 2000.99,
    "wagesAndStaffCosts": 2000.99,
    "carVanTravelExpenses": 2000.99,
    "premisesRunningCosts": 2000.99,
    "maintenanceCosts": 2000.99,
    "adminCosts": 2000.99,
    "businessEntertainmentCosts": 2000.99,
    "advertisingCosts": 2000.99,
    "interestOnBankOtherLoans": 2000.99,
    "financeCharges": 2000.99,
    "irrecoverableDebts": 2000.99,
    "professionalFees": 2000.99,
    "depreciation": 2000.99,
    "otherExpenses": 2000.99
  },
  "periodDisallowableExpenses": {
    "costOfGoodsDisallowable": 2000.99,
    "paymentsToSubcontractorsDisallowable": 2000.99,
    "wagesAndStaffCostsDisallowable": 2000.99,
    "carVanTravelExpensesDisallowable": 2000.99,
    "premisesRunningCostsDisallowable": 2000.99,
    "maintenanceCostsDisallowable": 2000.99,
    "adminCostsDisallowable": 2000.99,
    "businessEntertainmentCostsDisallowable": 2000.99,
    "advertisingCostsDisallowable": 2000.99,
    "interestOnBankOtherLoansDisallowable": 2000.99,
    "financeChargesDisallowable": 2000.99,
    "irrecoverableDebtsDisallowable": 2000.99,
    "professionalFeesDisallowable": 2000.99,
    "depreciationDisallowable": 2000.99,
    "otherExpensesDisallowable": 2000.99
  }
}

Response

Success

periodIdstring required

An identifier for the update period, unique to the customer's self-employment business.

Example response

{
  "periodId": "2017-04-06_2017-07-04"
}