The tax liability adjustments HMRC hold for a client's tax year: what a carry-back loss claim
is worth against the year's bill, and any tax already refunded or set off.
⚠ HMRC support these from 2026-27 only, and there is no earlier equivalent. An
earlier year is refused rather than answered empty, because "nothing held" would read as "this
client made no adjustments" when the truth is that the year has none to make.
Properties
| Name | Type | Description |
|---|---|---|
| clientCode | string | The Sodium client the values belong to, stamped by the API on the way out. |
The Sodium client the values belong to, stamped by the API on the way out. | ||
| taxYear | string | The tax year, in HMRC's format, e.g. 2025-26. |
The tax year, in HMRC's format, e.g. 2025-26. | ||
| isHeld | boolean | Whether HMRC hold anything for this resource and tax year. |
Whether HMRC hold anything for this resource and tax year. | ||
| lastAction | MtdSubmissionStampDto | |
| submittedOn | string | When HMRC last received these adjustments, from whichever software sent them. |
When HMRC last received these adjustments, from whichever software sent them. | ||
| carryBackLossesDecrease | CarryBackLossesDecrease | |
| taxRefundedOrSetOff | number | Tax already refunded or set off for the year, as a positive figure. |
Tax already refunded or set off for the year, as a positive figure. | ||
JSON Example
{
"clientCode": "string",
"taxYear": "string",
"isHeld": false,
"lastAction": {
"kind": "string",
"action": "string",
"reference": "string",
"taxYear": "string",
"performedByUserCode": "string"
},
"submittedOn": "2024-01-01T00:00:00Z"
}