---
title: "HM Revenue & Customs (@hmrc)"
description: "The UK's tax, payments and customs authority."
account: "hmrc"
---

# HM Revenue & Customs

The UK's tax, payments and customs authority.

## APIs

80 public APIs with a stored document.
Each links to its markdown overview; the same address with
`/llms.txt` in place of `.md` lists its operations.
Changes across these APIs: https://skmtc.dev/hmrc/feed.md

- [Business Source Adjustable Summary (MTD)](https://skmtc.dev/hmrc/apis/business-source-adjustable-summary-mtd.md): Tax: trigger, retrieve and adjust self-employment and property business summaries
- [Individuals Expenses (MTD)](https://skmtc.dev/hmrc/apis/individuals-expenses-mtd.md): Tax: record, retrieve and delete individuals' employment and other expenses for a tax year
- [Customs Inventory Linking Exports](https://skmtc.dev/hmrc/apis/customs-inventory-linking-exports-2.md): UK customs: submit inventory linking export requests using XML schema messages
- [Customs Declarations](https://skmtc.dev/hmrc/apis/customs-declarations-2.md): Customs: submit, amend and cancel declarations, arrival notifications and file uploads
- [Business Details (MTD)](https://skmtc.dev/hmrc/apis/business-details-mtd.md): UK tax: look up and update self-employment and property business details, accounting types and periods
- [CIS Deductions (MTD)](https://skmtc.dev/hmrc/apis/cis-deductions-mtd.md): Tax: retrieve, create, amend and delete CIS deductions for subcontractors
- [Customs Declarations Information](https://skmtc.dev/hmrc/apis/customs-declarations-information-2.md): Customs: look up declaration status, versions and full details by MRN, DUCR, UCR or inventory reference
- [Individual Calculations (MTD)](https://skmtc.dev/hmrc/apis/individual-calculations-api.md): Tax: trigger, list and retrieve Self Assessment calculations and submit final declarations
- [VAT (MTD)](https://skmtc.dev/hmrc/apis/vat-api.md): Tax: submit VAT returns, view obligations, liabilities, payments and penalties for a VAT number
- [VAT Assist (MTD)](https://skmtc.dev/hmrc/apis/mtd-transaction-risking.md): VAT: pre-submission HMRC Assist feedback on draft returns and acknowledgements
- [Self Employment Business (MTD)](https://skmtc.dev/hmrc/apis/self-employment-business-api.md): Tax: submit self-employment period summaries, annual adjustments and cumulative figures for sole traders
- [Self Assessment Accounts (MTD)](https://skmtc.dev/hmrc/apis/self-assessment-accounts-api.md): Tax: view Self Assessment balances, charges and payments, manage tax code coding out, and check ITSA penalties
- [Trader Goods Profile test support](https://skmtc.dev/hmrc/apis/trader-goods-profiles-test-support.md): Test support: patch existing goods records for the Trader Goods Profile service
- [View Self Assessment Account](https://skmtc.dev/hmrc/apis/self-assessment-liability-api.md): Tax: look up a UK Self Assessment account's breakdown by UTR
- [Trader Goods Profile](https://skmtc.dev/hmrc/apis/trader-goods-profiles.md): Customs: maintain trader goods profiles, goods records and HMRC commodity code advice
- [Self Assessment Individual Details (MTD)](https://skmtc.dev/hmrc/apis/self-assessment-individual-details-api.md): Tax: retrieve a person's Making Tax Digital for Income Tax (ITSA) status by National Insurance number and tax year
- [Property Business (MTD)](https://skmtc.dev/hmrc/apis/property-business-api.md): Property income: submit UK and foreign rental income and expenses, annual and quarterly, plus holiday lettings
- [Self Assessment Test Support (MTD)](https://skmtc.dev/hmrc/apis/mtd-sa-test-support-api.md): Sandbox test data: create test businesses and ITSA statuses, manage state checkpoints
- [Test Fraud Prevention Headers](https://skmtc.dev/hmrc/apis/txm-fph-validator-api.md): Fraud prevention: validate request headers and retrieve validation feedback per API
- [Safety and security import control entry summary declarations](https://skmtc.dev/hmrc/apis/import-control-entry-declaration-store.md): Customs: submit and amend import entry summary declarations for goods
- [Self Assessment Assist (MTD)](https://skmtc.dev/hmrc/apis/self-assessment-assist.md): Tax: generate HMRC Assist reports for self-assessment customers and acknowledge them
- [Secure Data Exchange Service - File Upload API](https://skmtc.dev/hmrc/apis/secure-data-exchange-service-misc-api.md): Secure file exchange: create upload URLs for files and metadata via web forms
- [Safety and security import control entry summary declaration notifications](https://skmtc.dev/hmrc/apis/import-control-entry-declaration-intervention.md): Customs: list, retrieve and acknowledge import declaration notifications
- [Safety and security import control entry summary declaration outcomes](https://skmtc.dev/hmrc/apis/import-control-entry-declaration-outcome.md): Customs: list, retrieve and acknowledge import entry summary declaration outcomes
- [Pull Notifications API](https://skmtc.dev/hmrc/apis/api-notification-pull.md): Notifications: fetch pulled and unpulled messages by conversation, ID or queue, and delete queued items
- [Push Pull Notifications](https://skmtc.dev/hmrc/apis/push-pull-notifications-api.md): Notifications: list pending messages from a box and acknowledge them once processed
- [Notification of Presentation Waiver Checker API](https://skmtc.dev/hmrc/apis/uknw-auth-checker-api.md): Customs: check Notification of Presentation waiver status for up to 3,000 EORI numbers
- [Pillar 2 API](https://skmtc.dev/hmrc/apis/pillar2-submission-api.md): Tax: submit and amend Pillar 2 returns, notifications and test organisations, and check obligations
- [Residency status for relief at source](https://skmtc.dev/hmrc/apis/ras-api.md): Tax relief: check whether an individual is a Scotland, Wales or rest-of-UK resident
- [Other Deductions (MTD)](https://skmtc.dev/hmrc/apis/other-deductions-api.md): Tax: retrieve, create, update and delete other deductions for individuals by tax year
- [Obligations (MTD)](https://skmtc.dev/hmrc/apis/obligations-api.md): Tax: check income and expenditure and final declaration obligations for Self Assessment
- [Marriage Allowance Test Support](https://skmtc.dev/hmrc/apis/marriage-allowance-des-stub.md): Test data: create Marriage Allowance status and eligibility records for sandbox use
- [Marriage Allowance](https://skmtc.dev/hmrc/apis/marriage-allowance.md): Tax: check Self Assessment users' spousal tax transfer status and eligibility
- [Interest Restriction Return](https://skmtc.dev/hmrc/apis/interest-restriction-return.md): Tax: appoint or revoke reporting companies and submit interest restriction returns
- [National Insurance Test Support](https://skmtc.dev/hmrc/apis/national-insurance-des-stub.md): Tax testing: create National Insurance annual summary test data for a Self Assessment record
- [National Insurance](https://skmtc.dev/hmrc/apis/national-insurance.md): Tax: retrieve annual contribution summaries for self-assessment taxpayers by tax year
- [Individuals Savings Income (MTD)](https://skmtc.dev/hmrc/apis/individuals-savings-income-api.md): Individual tax: manage UK savings accounts and other savings income for taxpayers
- [Lifetime ISA](https://skmtc.dev/hmrc/apis/lisa-api.md): Government savings: open and close accounts, request bonuses, report withdrawals and life events
- [Individuals Pensions Income (MTD)](https://skmtc.dev/hmrc/apis/individuals-pensions-income-api.md): Tax: retrieve, create, amend and delete individuals' pensions income records by tax year
- [Individuals State Benefits (MTD)](https://skmtc.dev/hmrc/apis/individuals-state-benefits-api.md): Tax: record, amend and ignore individuals' state benefits by tax year
- [Individuals Partner Income (MTD)](https://skmtc.dev/hmrc/apis/individuals-partner-income-api.md): Tax: submit, amend, retrieve and delete individuals' partnership income for a tax year
- [Initiate payment](https://skmtc.dev/hmrc/apis/third-party-payments-external-api.md): Payments: start HMRC payment journeys and check their status
- [Individuals Reliefs (MTD)](https://skmtc.dev/hmrc/apis/individuals-reliefs-api.md): Tax: manage individuals' investment, pension, charitable giving and other reliefs by tax year
- [Individuals Tax Liability Adjustments (MTD)](https://skmtc.dev/hmrc/apis/individuals-tax-liability-adjustments-api.md): Tax: retrieve, create, amend and delete individual tax liability adjustments by National Insurance number and tax year
- [Individuals Employments Income (MTD)](https://skmtc.dev/hmrc/apis/individuals-employments-income-api.md): Tax: manage employment income, financial details and student loan benefits for UK taxpayers
- [Individuals Charges (MTD)](https://skmtc.dev/hmrc/apis/individuals-charges-api.md): Tax: manage individuals' pension charges, high income child benefit charges and winter fuel payments
- [Individuals Expenses (MTD)](https://skmtc.dev/hmrc/apis/individuals-expenses-api.md): Tax: manage individuals' employment and other expenses for a tax year, including retrieve, submit, ignore and delete
- [Individuals Dividends Income (MTD)](https://skmtc.dev/hmrc/apis/individuals-dividends-income-api.md): Tax: create, amend, retrieve and delete individuals' dividends income for MTD returns
- [Individuals Disclosures (MTD)](https://skmtc.dev/hmrc/apis/individuals-disclosures-api.md): Tax: manage individuals' disclosures, including marriage allowance claims for a tax year
- [Individuals Foreign Income (MTD)](https://skmtc.dev/hmrc/apis/individuals-foreign-income-api.md): Tax: retrieve, create, update and delete individuals' foreign income records for a tax year
- [Individuals Insurance Policies Income (MTD)](https://skmtc.dev/hmrc/apis/individuals-insurance-policies-income-api.md): Tax: retrieve, create, amend and delete individuals' insurance policies income by tax year
- [Individuals Other Income (MTD)](https://skmtc.dev/hmrc/apis/individuals-other-income-api.md): Tax: retrieve, create, amend and delete individuals' other income for a tax year
- [Individual PAYE Test Support](https://skmtc.dev/hmrc/apis/paye-des-stub.md): Test data: create benefits, Child Benefit, employment, income and tax summaries for SA taxpayers
- [Business Source Adjustable Summary (MTD)](https://skmtc.dev/hmrc/apis/self-assessment-bsas-api.md): Tax: trigger, retrieve and adjust self-employment and property business summaries for self-assessment
- [Individual Tax](https://skmtc.dev/hmrc/apis/individual-tax.md): Tax: retrieve individuals' annual tax summaries for Self Assessment and PAYE reconciliation
- [Individual Losses (MTD)](https://skmtc.dev/hmrc/apis/individual-losses-api.md): Tax: retrieve, create, amend and delete individual business losses and loss claims by tax year
- [Individuals Capital Gains Income (MTD)](https://skmtc.dev/hmrc/apis/individuals-capital-gains-income-api.md): UK tax: create, amend and delete capital gains from property disposals and other disposals
- [Individual Income](https://skmtc.dev/hmrc/apis/individual-income.md): Tax: retrieve individuals' annual income summaries for Self Assessment taxpayers
- [Individual Benefits](https://skmtc.dev/hmrc/apis/individual-benefits.md): Tax: retrieve annual benefits summaries and Child Benefit entitlement for Self Assessment taxpayers
- [Goods Vehicle Movements](https://skmtc.dev/hmrc/apis/goods-movement-system-haulier-api.md): Customs: create, amend, list and delete goods movement records for vehicles
- [ISA Returns API](https://skmtc.dev/hmrc/apis/disa-returns.md): Tax: submit monthly ISA subscription reports, declare them complete, and retrieve processing results
- [ICS2 Presentation Of Goods](https://skmtc.dev/hmrc/apis/import-control-presentation-of-goods.md): Customs: submit presentation of goods declarations for import control safety and security
- [Individual Employment](https://skmtc.dev/hmrc/apis/individual-employment.md): Employment: retrieve an individual's annual employment history and summary for a tax year
- [Excise Movement Control System API](https://skmtc.dev/hmrc/apis/excise-movement-control-system-api.md): Excise duty: submit and track excise movements, messages and trader checks
- [Hello World](https://skmtc.dev/hmrc/apis/api-example-microservice.md): Test and tutorial: say hello to check unrestricted, user and application-level access to HMRC APIs
- [Customs Declarations](https://skmtc.dev/hmrc/apis/customs-declarations.md): Customs: submit, amend and cancel declarations, plus arrival notifications and uploads
- [Check a UK EORI Number](https://skmtc.dev/hmrc/apis/check-eori-number-api.md): Customs: validate UK EORI numbers and look up registered business names and addresses
- [Business Details (MTD)](https://skmtc.dev/hmrc/apis/business-details-api.md): UK tax: list and manage sole trader businesses, accounting types, periods and late accounting date elections
- [Customs Declarations Information](https://skmtc.dev/hmrc/apis/customs-declarations-information.md): Customs: look up declaration status, versions and full records by MRN, DUCR, UCR or inventory reference
- [Check a UK VAT number](https://skmtc.dev/hmrc/apis/vat-registered-companies-api.md): Tax: check UK VAT numbers and look up registered business names and addresses
- [Customs Inventory Linking Exports](https://skmtc.dev/hmrc/apis/customs-inventory-linking-exports.md): UK customs: submit inventory linking export declarations and retrieve XML schemas and examples
- [CIS Deductions (MTD)](https://skmtc.dev/hmrc/apis/cis-deductions-api.md): Tax: retrieve, create, amend and delete CIS deductions for subcontractors
- [Create Test User](https://skmtc.dev/hmrc/apis/api-platform-test-user.md): Test accounts: create individual, organisation and agent users, list services
- [CTC Traders API](https://skmtc.dev/hmrc/apis/common-transit-convention-traders.md): Customs transit: send departure and arrival movements to NCTS, retrieve cached messages
- [Business Rates](https://skmtc.dev/hmrc/apis/business-rates-api.md): Property taxation: search properties, view valuations, and file property links, check and challenge cases
- [CTC Guarantee Balance](https://skmtc.dev/hmrc/apis/common-transit-convention-guarantee-balance.md): Customs: check remaining guarantee balance for transit movements
- [Business Income Source Summary (MTD)](https://skmtc.dev/hmrc/apis/self-assessment-biss-api.md): Tax: retrieve business income source summaries for self-assessment individuals by tax year
- [Agent Authorisation](https://skmtc.dev/hmrc/apis/agent-authorisation-api.md): HMRC tax agents: create, track and cancel client authorisation invitations and manage relationships
- [Bulk Data File List](https://skmtc.dev/hmrc/apis/secure-data-exchange-bulk-download.md): Tax data: list available bulk data files by file type
- [Agent Authorisation Test Support](https://skmtc.dev/hmrc/apis/agent-authorisation-test-support-api.md): Test support: accept or reject agent authorisation invitations in the sandbox