@diy-accounting-uk/diya-gl 1.2.10 → 1.2.12

package/dist/app/data/filing/ct-computation-v1.1.toml

@@ -320,6 +320,7 @@ part = 3
 partName = "Section 1 Part 3: Accounting Disallowable Expenditure Addback"
 label = "Entertaining"
 xbrl = "AdjustmentsEntertaining"
+sheetCell = "Financialaccounts.xlsx!CorporationTax!I9"
 
 [[line]]
 section = 1

package/dist/app/data/hmrc/form-layouts/ltd.json

@@ -183,6 +183,9 @@
             {
               "line": "1.3/Trading debits in respect of intangible fixed assets"
             },
+            {
+              "line": "1.3/Entertaining"
+            },
             {
               "line": "1.3/Donations",
               "outsideTotal": true,

package/dist/app/data/hmrc/sa103-mtd-mapping.json

@@ -444,7 +444,7 @@
       "form": "SA103F",
       "box": "51",
       "label": "Capital allowances at 6% on equipment, including cars with higher CO2 emissions",
-      "cell": null,
+      "cell": "SE Full!D147",
       "field": "allowances.capitalAllowanceSpecialRatePool | allowances.capitalAllowanceSingleAssetPool",
       "route": "annual"
     },
@@ -452,7 +452,7 @@
       "form": "SA103F",
       "box": "52",
       "label": "Zero-emission goods vehicle allowance",
-      "cell": null,
+      "cell": "SE Full!D152",
       "field": "allowances.zeroEmissionsGoodsVehicleAllowance",
       "route": "annual"
     },
@@ -460,7 +460,7 @@
       "form": "SA103F",
       "box": "52.1",
       "label": "Zero-emission car allowance",
-      "cell": null,
+      "cell": "SE Full!D156",
       "field": "allowances.zeroEmissionsCarAllowance",
       "route": "annual"
     },
@@ -468,7 +468,7 @@
       "form": "SA103F",
       "box": "53",
       "label": "The Structures and Buildings Allowance",
-      "cell": null,
+      "cell": "SE Full!D160",
       "field": "allowances.structuredBuildingAllowance",
       "route": "annual"
     },
@@ -484,7 +484,7 @@
       "form": "SA103F",
       "box": "54",
       "label": "Electric charge-point allowance",
-      "cell": null,
+      "cell": "SE Full!O139",
       "field": "allowances.enhancedCapitalAllowance | allowances.electricChargePointAllowance",
       "route": "annual"
     },
@@ -545,7 +545,7 @@
       "form": "SA103F",
       "box": "62",
       "label": "Income, receipts and other profits included in business income or expenses but not taxable as business profits",
-      "cell": null,
+      "cell": "SE Full!D179",
       "field": "adjustments.includedNonTaxableProfits",
       "route": "annual"
     },
@@ -598,7 +598,7 @@
       "form": "SA103F",
       "box": "71",
       "label": "Adjustment for change of accounting practice",
-      "cell": null,
+      "cell": "SE Full!D210",
       "field": "adjustments.accountingAdjustment",
       "route": "annual"
     },

package/dist/app/data/releases.json

@@ -493,6 +493,58 @@
           "scorecard": "101565 passed, 0 warnings, 0 failed"
         }
       }
+    },
+    {
+      "tag": "diya-gl-v1.2.10",
+      "date": "2026-09-13",
+      "formatVersion": "diya-gl/1",
+      "engineVersion": "1.2.10+2c047a2a",
+      "taxDataHash": "84585062cad8",
+      "reconciledCommit": "1839cf9537c130410e2a180626e7729aca82ffc9",
+      "templates": {
+        "bst": {
+          "hash": "0d003e10e00c",
+          "scorecard": "812 passed, 0 warnings, 0 failed"
+        },
+        "taxi": {
+          "hash": "1ff69654d64d",
+          "scorecard": "686 passed, 0 warnings, 0 failed"
+        },
+        "se": {
+          "hash": "185e5ad6b61d",
+          "scorecard": "7692 passed, 0 warnings, 0 failed"
+        },
+        "ltd": {
+          "hash": "81ffdc956e5a",
+          "scorecard": "101565 passed, 0 warnings, 0 failed"
+        }
+      }
+    },
+    {
+      "tag": "diya-gl-v1.2.11",
+      "date": "2026-09-13",
+      "formatVersion": "diya-gl/1",
+      "engineVersion": "1.2.11+32b8b8c8",
+      "taxDataHash": "4ecdbe985d22",
+      "reconciledCommit": "c910fdeefbe4f2f71ae9ec5f5d4a713783a1c0c7",
+      "templates": {
+        "bst": {
+          "hash": "0d003e10e00c",
+          "scorecard": "812 passed, 0 warnings, 0 failed"
+        },
+        "taxi": {
+          "hash": "1ff69654d64d",
+          "scorecard": "686 passed, 0 warnings, 0 failed"
+        },
+        "se": {
+          "hash": "2d5629384e82",
+          "scorecard": "7952 passed, 0 warnings, 0 failed"
+        },
+        "ltd": {
+          "hash": "caa14632083b",
+          "scorecard": "101605 passed, 0 warnings, 0 failed"
+        }
+      }
     }
   ]
 }

package/dist/app/data/render-unrepresentable/bst.json

@@ -20,5 +20,5 @@
   "cell/SE Short!D94": "The SA103S view's box table (sa103s, books/products/bst.js) does not print this box.",
   "section/self-assessment-sa103s/other-tax-adjustments": "The SA103S view's box table (sa103s, books/products/bst.js) does not print this box.",
   "cell/SE Short!D106": "The SA103S view's box table (sa103s, books/products/bst.js) does not print this box.",
-  "section/self-assessment-sa103s/net-profit-for-tax-calc": "The SA103S view's box table (sa103s, books/products/bst.js) does not print this box."
+  "section/self-assessment-sa103s/net-profit-for-tax-calc-box-31": "The SA103S view's box table (sa103s, books/products/bst.js) does not print this box."
 }

package/dist/app/data/render-unrepresentable/ltd.json

@@ -684,6 +684,7 @@
   "cell/expensesform.xlsx!Month 10!C30": "Expense form monthly entries; the admin view shows rates only.",
   "cell/expensesform.xlsx!Month 11!C30": "Expense form monthly entries; the admin view shows rates only.",
   "cell/expensesform.xlsx!Month 12!C30": "Expense form monthly entries; the admin view shows rates only.",
+  "section/accounting-profit-to-tax-profit-bridge/add-back-business-entertainment": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
   "section/accounting-profit-to-tax-profit-bridge/add-back-depreciation-charged-in-the-year": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
   "section/accounting-profit-to-tax-profit-bridge/add-back-goodwill-written-off": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
   "section/accounting-profit-to-tax-profit-bridge/add-gross-bank-interest-received": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
@@ -695,11 +696,11 @@
   "section/accounting-profit-to-tax-profit-bridge/tax-profit-the-bridge-computes": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
   "section/accounting-profit-to-tax-profit-bridge/tax-profit-the-sheet-carries": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
   "section/ct600-as-filed/box-395-tax": "Box 395 tax is the CT600 straddle-period figure (an accounting period spanning two financial years); like its sibling straddle boxes, the CT600 form carries no box for it.",
-  "section/journal-category-vat-netting/advertising-promotion-purchases-a/downstream": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/ltd.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
-  "section/journal-category-vat-netting/advertising-promotion-purchases-a/gross": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/ltd.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
-  "section/journal-category-vat-netting/advertising-promotion-purchases-a/net": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/ltd.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
-  "section/journal-category-vat-netting/advertising-promotion-purchases-a/residue": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/ltd.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
-  "section/journal-category-vat-netting/advertising-promotion-purchases-a/vat": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/ltd.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
+  "section/journal-category-vat-netting/advertising-promotion-entertainment-purchases-a/downstream": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/ltd.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
+  "section/journal-category-vat-netting/advertising-promotion-entertainment-purchases-a/gross": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/ltd.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
+  "section/journal-category-vat-netting/advertising-promotion-entertainment-purchases-a/net": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/ltd.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
+  "section/journal-category-vat-netting/advertising-promotion-entertainment-purchases-a/residue": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/ltd.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
+  "section/journal-category-vat-netting/advertising-promotion-entertainment-purchases-a/vat": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/ltd.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
   "section/journal-category-vat-netting/bad-debts-written-off-sales-o/downstream": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/ltd.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
   "section/journal-category-vat-netting/bad-debts-written-off-sales-o/gross": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/ltd.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
   "section/journal-category-vat-netting/bad-debts-written-off-sales-o/net": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/ltd.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",

package/dist/app/data/render-unrepresentable/se.json

@@ -338,6 +338,10 @@
   "section/accounting-profit-to-tax-profit-bridge/less-other-capital-allowances-box-25": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
   "section/accounting-profit-to-tax-profit-bridge/less-small-balance-allowance-box-24": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
   "section/accounting-profit-to-tax-profit-bridge/less-the-full-return-s-own-box-62-adjustment": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
+  "section/accounting-profit-to-tax-profit-bridge/less-the-full-return-s-own-electric-charge-point-allowance-box-54": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
+  "section/accounting-profit-to-tax-profit-bridge/less-the-full-return-s-own-structures-and-buildings-allowance-box-53": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
+  "section/accounting-profit-to-tax-profit-bridge/less-the-full-return-s-own-zero-emission-car-allowance-box-52-1": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
+  "section/accounting-profit-to-tax-profit-bridge/less-the-full-return-s-own-zero-emission-goods-vehicle-allowance-box-52": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
   "section/accounting-profit-to-tax-profit-bridge/profit-before-tax-per-the-profit-and-loss-account": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
   "section/accounting-profit-to-tax-profit-bridge/residue": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
   "section/accounting-profit-to-tax-profit-bridge/tax-profit-the-bridge-computes": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
@@ -457,18 +461,5 @@
   "section/journal-category-vat-netting/business-entertainment-memo-purchases-e/net": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/se.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
   "section/journal-category-vat-netting/business-entertainment-memo-purchases-e/residue": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/se.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
   "section/journal-category-vat-netting/business-entertainment-memo-purchases-e/vat": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/se.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
-  "section/accounting-profit-to-tax-profit-bridge/add-disallowable-expenses-added-back-box-46": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
-  "cell/Financialaccounts.xlsx!Profit & Loss Account!B49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
-  "cell/Financialaccounts.xlsx!Profit & Loss Account!C49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
-  "cell/Financialaccounts.xlsx!Profit & Loss Account!D49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
-  "cell/Financialaccounts.xlsx!Profit & Loss Account!E49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
-  "cell/Financialaccounts.xlsx!Profit & Loss Account!F49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
-  "cell/Financialaccounts.xlsx!Profit & Loss Account!G49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
-  "cell/Financialaccounts.xlsx!Profit & Loss Account!H49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
-  "cell/Financialaccounts.xlsx!Profit & Loss Account!I49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
-  "cell/Financialaccounts.xlsx!Profit & Loss Account!J49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
-  "cell/Financialaccounts.xlsx!Profit & Loss Account!K49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
-  "cell/Financialaccounts.xlsx!Profit & Loss Account!L49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
-  "cell/Financialaccounts.xlsx!Profit & Loss Account!M49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
-  "cell/Financialaccounts.xlsx!Profit & Loss Account!N49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it."
+  "section/accounting-profit-to-tax-profit-bridge/add-disallowable-expenses-added-back-box-46": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page."
 }

package/dist/app/data/roundtrip-unrepresentable.json

@@ -279,8 +279,8 @@
     },
     {
       "path": "tax.capitalAllowances.specialRateWDA",
-      "products": ["bst", "taxi", "se"],
-      "reason": "The self-employment year files declare one writing_down_allowance rate. The special rate pool is a Company distinction their capital allowance block does not draw."
+      "products": ["bst", "taxi"],
+      "reason": "The Basic Sole Trader and Taxi Driver Fixed Assets sheets keep one writing down pool at Admin's single rate. The Self Employed Schedule keeps a special rate pool at Admin!G6, which the year files state as writing_down_allowance_special."
     },
     {
       "path": "tax.incomeTax.additionalRate",

package/dist/app/data/se-2020-2021.toml

@@ -35,6 +35,7 @@ class2_small_profits_threshold = 6475
 [capital_allowances]
 annual_investment_allowance = 1.00
 writing_down_allowance = 0.18
+writing_down_allowance_special = 0.06
 
 [depreciation]
 land_and_property = 0.00

package/dist/app/data/se-2021-2022.toml

@@ -35,6 +35,7 @@ class2_small_profits_threshold = 6515
 [capital_allowances]
 annual_investment_allowance = 1.00
 writing_down_allowance = 0.18
+writing_down_allowance_special = 0.06
 
 [depreciation]
 land_and_property = 0.00

package/dist/app/data/se-2022-2023.toml

@@ -38,6 +38,7 @@ class2_small_profits_threshold = 6725
 [capital_allowances]
 annual_investment_allowance = 1.00
 writing_down_allowance = 0.18
+writing_down_allowance_special = 0.06
 
 [depreciation]
 land_and_property = 0.00

package/dist/app/data/se-2023-2024.toml

@@ -37,6 +37,7 @@ class2_small_profits_threshold = 6725
 [capital_allowances]
 annual_investment_allowance = 1.00
 writing_down_allowance = 0.18
+writing_down_allowance_special = 0.06
 
 [depreciation]
 land_and_property = 0.00

package/dist/app/data/se-2024-2025.toml

@@ -34,6 +34,7 @@ class2_small_profits_threshold = 6725
 [capital_allowances]
 annual_investment_allowance = 1.00
 writing_down_allowance = 0.18
+writing_down_allowance_special = 0.06
 
 [depreciation]
 land_and_property = 0.00

package/dist/app/data/se-2025-2026.toml

@@ -34,6 +34,7 @@ class2_small_profits_threshold = 6845
 [capital_allowances]
 annual_investment_allowance = 1.00
 writing_down_allowance = 0.18
+writing_down_allowance_special = 0.06
 
 [depreciation]
 land_and_property = 0.00

package/dist/app/data/se-2026-2027.toml

@@ -34,6 +34,7 @@ class2_small_profits_threshold = 7105
 [capital_allowances]
 annual_investment_allowance = 1.00
 writing_down_allowance = 0.14
+writing_down_allowance_special = 0.06
 
 [depreciation]
 land_and_property = 0.00

package/dist/app/lib/anchors/se.js

@@ -27,6 +27,10 @@ import {
   STOCK_CLOSING_COUNT_CELL,
   BUSINESS_DESCRIPTION_CELL,
   DISALLOWABLE_PERCENT_CELLS,
+  ANNUAL_ALLOWANCE_CELLS,
+  ANNUAL_ADJUSTMENT_CELLS,
+  GOODS_FOR_OWN_USE_CELL,
+  SPECIAL_RATE_POOL_MARKER_COLUMN,
   SALESINVOICE_VAT_REG_CELL,
   SALESINVOICE_TELEPHONE_CELL,
   SALESINVOICE_PRODUCT_DETAILS_COLUMNS,
@@ -352,13 +356,13 @@ function isPayslipsInputCell(sheet, cellRef) {
 }
 
 // Schedule: an opening asset's description/cost/acc-dep/tax-wdv (C, E, F, O)
-// on its existing-asset row, or an in-year disposal's date/proceeds (U, V) on
-// that same row; a new purchase's date/supplier/cost (B, C, E) on a New
-// Plant & Machinery row. See app/products/se.js's cellWrites() Schedule
-// writer.
+// and its special rate pool marker (AB) on its existing-asset row, or an
+// in-year disposal's date/proceeds (U, V) on that same row; a new purchase's
+// date/supplier/cost (B, C, E) on a New Plant & Machinery row. See
+// app/products/se.js's cellWrites() Schedule writer.
 const EXISTING_SCHEDULE_ROWS = new Set([...EXISTING_ASSET_ROWS.motor, ...EXISTING_ASSET_ROWS.computer]);
 const NEW_SCHEDULE_ROWS = new Set(NEW_PLANT_ROWS);
-const EXISTING_SCHEDULE_COLUMNS = ["C", "E", "F", "O", "U", "V"];
+const EXISTING_SCHEDULE_COLUMNS = ["C", "E", "F", "O", "U", "V", SPECIAL_RATE_POOL_MARKER_COLUMN];
 const NEW_SCHEDULE_COLUMNS = ["B", "C", "E"];
 const HP_ROWS = new Set(HP_AGREEMENT_ROWS);
 const HP_COLUMNS = ["B", "C", "D", "E", "F", "G", "H", "L"];
@@ -389,11 +393,15 @@ function isVatInputCell(sheet, cellRef) {
   return false;
 }
 
-// The hub's own business name and description, and the two stock counts.
+// The hub's own business name, description and goods for own use, the two
+// stock counts, the disallowable percentages and the SA103F boxes the book
+// states by hand.
+const SE_FULL_STATED_CELLS = new Set([...Object.values(ANNUAL_ALLOWANCE_CELLS), ...Object.values(ANNUAL_ADJUSTMENT_CELLS)]);
 function isHubInputCell(sheet, cellRef) {
-  if (sheet === "Business Details") return cellRef === "C5" || cellRef === BUSINESS_DESCRIPTION_CELL;
+  if (sheet === "Business Details") return cellRef === "C5" || cellRef === BUSINESS_DESCRIPTION_CELL || cellRef === GOODS_FOR_OWN_USE_CELL;
   if (sheet === "StockControl") return cellRef === STOCK_OPENING_COUNT_CELL || cellRef === STOCK_CLOSING_COUNT_CELL;
   if (sheet === "VitalTax") return Object.values(DISALLOWABLE_PERCENT_CELLS).includes(cellRef);
+  if (sheet === "SE Full") return SE_FULL_STATED_CELLS.has(cellRef);
   return false;
 }
 

package/dist/app/lib/calculators/ltd.js

@@ -60,7 +60,10 @@ const VAT_RATE = 0.2;
 // Sales and Purchases analysis columns, code letter by column letter, in the
 // order row 5 of each month tab tests them. Column AK of a Purchases month
 // tab is the CIS certificates column, which the writer fills from a
-// sub-contractor purchase rather than from a code letter.
+// sub-contractor purchase rather than from a code letter. Column AJ, business
+// entertainment, sits after the fixed asset column: it is the one expense the
+// working sheet adds back in full, so it has to be analysed apart from the
+// advertising it shares a profit and loss line with.
 export const SALES_ANALYSIS_COLUMNS = { a: "O", b: "P", c: "Q", d: "R", g: "S", o: "T", fs: "U" };
 export const PURCHASE_ANALYSIS_COLUMNS = {
   s: "O",
@@ -84,6 +87,7 @@ export const PURCHASE_ANALYSIS_COLUMNS = {
   y: "AG",
   z: "AH",
   fa: "AI",
+  e: "AJ",
 };
 const SALES_CIS_COLUMN = "V";
 const PURCHASES_CIS_COLUMN = "AK";
@@ -106,7 +110,15 @@ const SALES_ROW_OFFSET = 49;
 const SALES_BAD_DEBT_ROW = 34;
 
 // The management P&L's expense rows and the trial balance row each reads.
+// Row 27 also reads the entertainment row, TRIAL_BALANCE_ENTERTAINMENT_ROW.
 const EXPENSE_PL_ROWS = { 21: 68, 22: 69, 23: 70, 24: 71, 25: 72, 26: 73, 27: 74, 28: 75, 29: 76, 30: 77, 31: 78, 32: 79, 33: 80 };
+const ADVERTISING_PL_ROW = 27;
+
+// The trial balance row business entertainment lands on. The profit and loss
+// account shows it with advertising; the Corporation Tax working sheet reads
+// it back out of the trial balance as a third add-back beside goodwill and
+// depreciation, the way HMRC disallows client entertaining in full.
+const TRIAL_BALANCE_ENTERTAINMENT_ROW = 90;
 
 // WagesInterface holds a month a row in two blocks, employees above
 // directors, twelve rows each.
@@ -275,6 +287,7 @@ const TRIAL_BALANCE_READS = [
   "EJ40",
   "EJ48",
   "EJ66",
+  "EJ90",
   "EJ91",
   "L34",
 ];
@@ -284,7 +297,7 @@ const TRIAL_BALANCE_READS = [
 const AUDIT_ROWS = [
   6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 19, 20, 22, 23, 24, 25, 26, 28, 29, 30, 31, 32, 33, 34, 35, 37, 39, 40, 42, 43, 44, 47, 48,
   49, 53, 54, 55, 56, 57, 58, 60, 61, 62, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87,
-  88, 89,
+  88, 89, 90,
 ];
 
 // ── Small helpers ──────────────────────────────────────────────────────────
@@ -1541,6 +1554,7 @@ function buildTrialBalance(input) {
   monthly[87] = zeroMonths().map(() => blocks.whole.I / 12);
   monthly[88] = negated(receipts("X"));
   monthly[89] = payments("X");
+  monthly[TRIAL_BALANCE_ENTERTAINMENT_ROW] = purchasesMonthly(PURCHASE_ANALYSIS_COLUMNS.e);
   monthly[19] = stock.movements;
   for (const [row, values] of Object.entries(monthly)) tb[`EJ${row}`] = sum(values) + (tb[`D${row}`] || 0);
 
@@ -1651,7 +1665,13 @@ function buildMonthlyProfitAndLoss(tb, tabs) {
   pl.B18 = tb.EJ64 + tb.EJ65;
   pl.B19 = tb.EJ66;
   pl.B20 = tb.EJ67;
-  for (const [row, source] of Object.entries(EXPENSE_PL_ROWS)) setRow(row, tb.monthly[source]);
+  for (const [row, source] of Object.entries(EXPENSE_PL_ROWS)) {
+    const values =
+      Number(row) === ADVERTISING_PL_ROW
+        ? tb.monthly[source].map((value, index) => value + tb.monthly[TRIAL_BALANCE_ENTERTAINMENT_ROW][index])
+        : tb.monthly[source];
+    setRow(row, values);
+  }
   setRow(SALES_BAD_DEBT_ROW, tb.monthly[81]);
   pl.B35 = tb.EJ82;
   pl.B36 = tb.EJ83 + tb.EJ88 + tb.EJ89;
@@ -1781,6 +1801,7 @@ function buildDirectorsReport(publishedPl, publishedBalanceSheet, companySecreta
 function buildCorporationTax({ admin, trialBalance, blocks, publishedPl, openAccounts }) {
   const goodwill = trialBalance.EJ85 > 0 ? trialBalance.EJ85 : 0;
   const depreciation = trialBalance.EJ87 > 0 ? trialBalance.EJ87 : 0;
+  const entertainment = trialBalance[`EJ${TRIAL_BALANCE_ENTERTAINMENT_ROW}`] > 0 ? trialBalance[`EJ${TRIAL_BALANCE_ENTERTAINMENT_ROW}`] : 0;
   const netBalancingCharge = blocks.whole.W > 0 ? blocks.whole.Z - blocks.whole.Y : 0;
 
   const sheet = {
@@ -1794,7 +1815,8 @@ function buildCorporationTax({ admin, trialBalance, blocks, publishedPl, openAcc
   };
   if (goodwill > 0) sheet.I7 = goodwill;
   if (depreciation > 0) sheet.I8 = depreciation;
-  sheet.K10 = goodwill + depreciation;
+  if (entertainment > 0) sheet.I9 = entertainment;
+  sheet.K10 = goodwill + depreciation + entertainment;
   sheet.K12 = sheet.K5 + sheet.K10;
   sheet.K20 = sheet.I15 + sheet.I16 + sheet.I17 + sheet.I18;
   sheet.K22 = sheet.K12 - sheet.K20;

package/dist/app/lib/calculators/se-derivations.js

@@ -63,17 +63,24 @@ function primaryField(boxes, boxNumber) {
 // rather than the object this call meant to build. Every path here comes from
 // sa103-mtd-mapping.json's own "field" column, so a segment like this is a
 // defect in that mapping file and must fail loudly rather than land quietly
-// on some other object.
-const UNSAFE_PATH_SEGMENTS = new Set(["__proto__", "constructor", "prototype"]);
-
+// on some other object. The check sits inside the walk, as literal
+// comparisons, and each intermediate node is only reused when it is the
+// object's own property: the shape static analysis recognises as guarded.
 export function setPath(target, path, value) {
   const parts = path.split(".");
-  for (const part of parts) {
-    if (UNSAFE_PATH_SEGMENTS.has(part)) throw new Error(`setPath: "${part}" is not a field name, in path "${path}"`);
-  }
   let node = target;
-  for (let i = 0; i < parts.length - 1; i++) node = node[parts[i]] ||= {};
-  node[parts[parts.length - 1]] = value;
+  for (let i = 0; i < parts.length; i++) {
+    const part = parts[i];
+    if (part === "__proto__" || part === "constructor" || part === "prototype") {
+      throw new Error(`setPath: "${part}" is not a field name, in path "${path}"`);
+    }
+    if (i === parts.length - 1) {
+      node[part] = value;
+      return;
+    }
+    if (!Object.hasOwn(node, part) || node[part] === null || typeof node[part] !== "object") node[part] = {};
+    node = node[part];
+  }
 }
 
 function round2(value) {
@@ -452,27 +459,32 @@ export function buildSelfEmploymentQuarterlyUpdates(book, lines, taxData, option
   };
 }
 
-// Every annual field this book can source, and a warning naming the box for
-// every one it cannot -- section 8 of the design records why each is out of
-// reach today: no cell in the template, a cell the customer fills by hand,
-// or a box the schema has no field for. Three of these boxes (52, 54, 69)
-// carry a field that also moves in and out of HMRC's own schema by tax
+// The annual boxes with no formula behind them that the book can state
+// (tax.selfEmployment.allowances / .adjustments, keyed by the API field
+// name): the writer puts each figure on its SE Full cell and the derivation
+// reads it back from there, so the payload carries what the return prints.
+// A box the book does not state stays blank and warns.
+const BOOK_STATED_ANNUAL_BOXES = [
+  { box: "52", cell: "D152", table: "allowances" }, // zeroEmissionsGoodsVehicleAllowance -- gone from 2025-26
+  { box: "52.1", cell: "D156", table: "allowances" }, // zeroEmissionsCarAllowance
+  { box: "53", cell: "D160", table: "allowances" }, // structuredBuildingAllowance
+  { box: "62", cell: "D179", table: "adjustments" }, // includedNonTaxableProfits
+  { box: "71", cell: "D210", table: "adjustments" }, // accountingAdjustment
+];
+
+// Every annual field no cell and no book field can source, and a warning
+// naming the box for each -- section 8 of the design records why each is
+// out of reach today: no cell in the template, or a figure the book has no
+// record for. Box 69's field also moves out of HMRC's own schema by tax
 // year -- annualFieldsUnavailableForYear() below is what keeps a year that
 // no longer accepts a field from warning about it as if it still did.
 const NO_SOURCE_ANNUAL_BOXES = [
-  { box: "51", pick: 0 }, // allowances.capitalAllowanceSpecialRatePool
   { box: "51", pick: 1 }, // allowances.capitalAllowanceSingleAssetPool (shared with box 50)
-  { box: "52", pick: 0 }, // allowances.zeroEmissionsGoodsVehicleAllowance -- gone from 2025-26
-  { box: "52.1", pick: 0 }, // allowances.zeroEmissionsCarAllowance
-  { box: "53", pick: 0 }, // allowances.structuredBuildingAllowance
   { box: "53.1", pick: 0 }, // allowances.enhancedStructuredBuildingAllowance
-  { box: "54", pick: 1 }, // allowances.electricChargePointAllowance -- gone from 2025-26 (shared with box 55's enhancedCapitalAllowance)
   { box: "55", pick: 1 }, // allowances.businessPremisesRenovationAllowance (shared with enhancedCapitalAllowance)
   { box: "59", pick: 1 }, // adjustments.balancingChargeBpra (shared with balancingChargeOther)
-  { box: "62", pick: 0 }, // adjustments.includedNonTaxableProfits
   { box: "68", pick: 0 }, // adjustments.basisAdjustment
   { box: "69", pick: 0 }, // adjustments.overlapReliefUsed -- gone from 2026-27
-  { box: "71", pick: 0 }, // adjustments.accountingAdjustment
   { box: "73.3", pick: 0 }, // adjustments.transitionProfitAmount -- added in 2024-25
   { box: "73.3", pick: 1 }, // adjustments.transitionProfitAccelerationAmount -- added in 2024-25
 ];
@@ -527,9 +539,16 @@ export function buildSelfEmploymentAnnualSubmission(book, lines, taxData, option
   // ...), so both branches land on one shared root and fall out of it rather
   // than being built separately and then walked into again.
   const root = {};
+  const cellNumber = (cell) => (typeof seFull[cell] === "number" ? seFull[cell] : 0);
   setPath(root, primaryField(boxes, "49"), round2(seFull.D139));
   setPath(root, primaryField(boxes, "50"), round2(seFull.D144));
-  setPath(root, primaryField(boxes, "55"), round2(seFull.O144));
+  // Box 51 is the schedule's special rate pool (column AC, the rows marked S).
+  setPath(root, primaryField(boxes, "51"), round2(seFull.D147));
+  // HMRC's mapping files box 54 and box 55 under one field: the small pools
+  // write-off the sheet computes at O144 and the charge-point figure the book
+  // states at O139 both reach it.
+  const enhancedCapitalAllowanceField = primaryField(boxes, "55");
+  setPath(root, enhancedCapitalAllowanceField, round2(seFull.O144 + cellNumber("O139")));
   setPath(root, primaryField(boxes, "56"), round2(seFull.O149));
 
   setPath(root, primaryField(boxes, "59"), round2(seFull.O160));
@@ -537,21 +556,63 @@ export function buildSelfEmploymentAnnualSubmission(book, lines, taxData, option
   setPath(root, ownUseField, round2(seFull.D169));
   setPath(root, primaryField(boxes, "75"), round2(seFull.O204));
 
-  const allowances = root.allowances || {};
-  const adjustments = root.adjustments || {};
-
-  const enhancedCapitalAllowanceField = primaryField(boxes, "55");
   const warnings = [
-    {
-      field: ownUseField,
-      reason: "Business Details!O50 is a customer input cell the book schema has no field for; the template always carries nil here.",
-    },
     {
       field: enhancedCapitalAllowanceField,
       reason:
         "SA103F box 55 is the small pools write-off (Schedule S1, once the pool balance and the writing down allowance together are under £1,000), not a genuine 100% or enhanced capital allowance; HMRC's own field mapping still files it here.",
     },
   ];
+  if (typeof rawResults["Business Details"]?.O50 !== "number") {
+    warnings.push({
+      field: ownUseField,
+      reason: "the book states no tax.selfEmployment.adjustments.goodsAndServicesOwnUse, so Business Details!O50 and box 60 carry nil.",
+    });
+  }
+  for (const { box: boxNumber, cell, table } of BOOK_STATED_ANNUAL_BOXES) {
+    const field = primaryField(boxes, boxNumber);
+    const leaf = field.split(".").pop();
+    if (unavailableFields.has(field)) {
+      if (cellNumber(cell) !== 0) {
+        warnings.push({
+          field,
+          reason: `the book states ${cellNumber(cell)} for SA103F box ${boxNumber}, which the sheet totals, but HMRC's schema for ${taxYear} no longer accepts the field; nothing is filed for it.`,
+          handComputed: round2(cellNumber(cell)),
+        });
+      }
+      continue;
+    }
+    if (typeof seFull[cell] === "number") {
+      setPath(root, field, round2(seFull[cell]));
+      continue;
+    }
+    warnings.push({
+      field,
+      reason: `SA103F box ${boxNumber} has no formula behind it and the book states no tax.selfEmployment.${table}.${leaf}; the box stays blank.`,
+    });
+  }
+  const electricChargePointField = fieldsOf(boxEntry(boxes, "54"))[1];
+  if (cellNumber("O139") !== 0) {
+    warnings.push({
+      field: electricChargePointField,
+      reason: `SA103F box 54 (SE Full!O139) is filed under ${enhancedCapitalAllowanceField}, HMRC's primary field for the box, together with box 55.`,
+      handComputed: round2(cellNumber("O139")),
+    });
+  } else if (!unavailableFields.has(electricChargePointField)) {
+    warnings.push({
+      field: electricChargePointField,
+      reason:
+        "SA103F box 54 has no formula behind it and the book states no tax.selfEmployment.allowances.electricChargePointAllowance; the box stays blank.",
+    });
+  }
+  if (cellNumber("D210") !== 0) {
+    warnings.push({
+      field: primaryField(boxes, "71"),
+      reason:
+        "SE Full carries box 71 into box 77 (D219 = O179+E197+D210+P190) and not into box 73 (O194 = O174); HMRC computes the adjusted profit from the filed field, so the sheet's printed box 73 and its Income Tax sheet leave it out.",
+      handComputed: round2(seFull.O174 + cellNumber("D210")),
+    });
+  }
   for (const { box: boxNumber, pick } of NO_SOURCE_ANNUAL_BOXES) {
     const entry = boxEntry(boxes, boxNumber);
     const field = fieldsOf(entry)[pick];
@@ -562,6 +623,9 @@ export function buildSelfEmploymentAnnualSubmission(book, lines, taxData, option
     });
   }
 
+  const allowances = root.allowances || {};
+  const adjustments = root.adjustments || {};
+
   const result = { taxYear };
   if (Object.keys(allowances).length > 0) result.allowances = allowances;
   if (Object.keys(adjustments).length > 0) result.adjustments = adjustments;