@diy-accounting-uk/diya-gl 1.2.12 → 1.2.13

package/dist/app/data/releases.json

@@ -545,6 +545,32 @@
           "scorecard": "101605 passed, 0 warnings, 0 failed"
         }
       }
+    },
+    {
+      "tag": "diya-gl-v1.2.12",
+      "date": "2026-09-14",
+      "formatVersion": "diya-gl/1",
+      "engineVersion": "1.2.12+8ad4ddf1",
+      "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": "4decdcb12664",
+          "scorecard": "7952 passed, 0 warnings, 0 failed"
+        },
+        "ltd": {
+          "hash": "caa14632083b",
+          "scorecard": "101605 passed, 0 warnings, 0 failed"
+        }
+      }
     }
   ]
 }

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

@@ -461,5 +461,6 @@
   "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."
+  "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.",
+  "section/accounting-profit-to-tax-profit-bridge/add-the-full-return-s-own-box-71-adjustment-for-change-of-accounting-practice": "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/lib/calculators/se-derivations.js

@@ -605,14 +605,6 @@ export function buildSelfEmploymentAnnualSubmission(book, lines, taxData, option
         "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];

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

@@ -1175,15 +1175,18 @@ export function calculateSeCells(book, lines, taxData, scenario = {}) {
     const fromNetLoss = -seFull.O129 + seFull.D174 - seFull.O169;
     return fromNetLoss < 0 ? -fromNetLoss : 0;
   });
-  seFull.O194 = seFull.O174;
+  // HMRC's SA103F working sheet for boxes 73 and 77 takes one figure, box
+  // 64 less box 65 plus boxes 68, 71 and 72: box 73 is that figure when it
+  // is positive and box 77 is its negation when it is not. The sheet reads
+  // O174-O179+N(D197)+D210+N(O190); boxes 68 and 72 have no input cell on
+  // this template, so their printed dash cells (D197, O190) contribute nil
+  // and box 71 (D210) is the only adjustment that moves either figure.
+  const adjustedProfitBeforeFloor = carry([seFull.O174, seFull.O179], () => seFull.O174 - seFull.O179 + sheetNumber(seFull.D210));
+  seFull.O194 = carry([adjustedProfitBeforeFloor], () => Math.max(0, adjustedProfitBeforeFloor));
   seFull.O204 = pl.B11;
   seFull.O199 = carry([seFull.O194], () => (sheetNumber(seFull.D179) > 0 ? 0 : Math.min(seFull.O194 + seFull.O204, lossesBroughtForward)));
   seFull.O210 = carry([seFull.O194, seFull.O199], () => seFull.O194 - seFull.O199 + seFull.O204);
-  // Box 77 is O179-N(D197)-D210-N(O190): box 65 reduced by boxes 68, 71 and
-  // 72. Boxes 68 and 72 have no input cell on this template, so their
-  // printed dash cells (D197, O190) always contribute nil; box 71 (D210)
-  // is the only one that moves the figure.
-  seFull.D219 = carry([seFull.O179], () => seFull.O179 - sheetNumber(seFull.D210));
+  seFull.D219 = carry([adjustedProfitBeforeFloor], () => Math.max(0, -adjustedProfitBeforeFloor));
   seFull.O224 = seFull.D219;
   seFull.D231 = contractorDeductions;
   seFull.J280 = admin.N20;

package/dist/app/lib/provenance-data.js

@@ -12,7 +12,7 @@
 
 export const PROVENANCE_DATA = {
   formatVersion: "diya-gl/1",
-  engineVersion: "1.2.12+8ad4ddf1",
+  engineVersion: "1.2.13+f5b44cdf",
   taxDataHash: "4ecdbe985d22",
   reconciledCommit: "c910fdeefbe4f2f71ae9ec5f5d4a713783a1c0c7",
   templates: {
@@ -25,8 +25,8 @@ export const PROVENANCE_DATA = {
       scorecard: "686 passed, 0 warnings, 0 failed",
     },
     se: {
-      hash: "4decdcb12664",
-      scorecard: "7952 passed, 0 warnings, 0 failed",
+      hash: "15d3b753f7a4",
+      scorecard: "7956 passed, 0 warnings, 0 failed",
     },
     ltd: {
       hash: "caa14632083b",

package/dist/app/products/se.js

@@ -230,10 +230,12 @@ export const DISALLOWABLE_PERCENT_CELLS = {
 // The SA103F boxes the trader states by hand, keyed by HMRC's own API field
 // names. Verified against the template: SE Full!O154 (box 57) reads
 // D139+D144+D147+D152+D156+D160+O139+O144+O149, so every allowance cell here
-// is a term of the total; O169 (box 63) reads O154+D179; D219 (box 77) reads
-// O179-N(D197)-D210-N(O190). Box 54's caption at N136 is "Electric
-// charge-point allowance" (L136 = 54); box 55's cell O144 is the small pools
-// formula, so the enhanced-allowance figure has no input cell of its own.
+// is a term of the total; O169 (box 63) reads O154+D179; O194 (box 73) and
+// D219 (box 77) each floor the working sheet's one figure,
+// O174-O179+N(D197)+D210+N(O190), at nil from its own side. Box 54's caption
+// at N136 is "Electric charge-point allowance" (L136 = 54); box 55's cell
+// O144 is the small pools formula, so the enhanced-allowance figure has no
+// input cell of its own.
 export const ANNUAL_ALLOWANCE_CELLS = {
   zeroEmissionsGoodsVehicleAllowance: "D152",
   zeroEmissionsCarAllowance: "D156",
@@ -1842,6 +1844,11 @@ export function profitBridge(results) {
     { label: "Less the full return's own Structures and Buildings Allowance (box 53)", cell: "SE Full!D160", value: -num(seFull?.D160) },
     { label: "Less the full return's own electric charge-point allowance (box 54)", cell: "SE Full!O139", value: -num(seFull?.O139) },
     { label: "Less the full return's own box 62 adjustment", cell: "SE Full!D179", value: -num(seFull?.D179) },
+    {
+      label: "Add the full return's own box 71 adjustment for change of accounting practice",
+      cell: "SE Full!D210",
+      value: num(seFull?.D210),
+    },
     {
       label: "Add back the year's loss, carried forward rather than reducing tax below nil",
       cell: "SE Full!O179",
@@ -2278,13 +2285,14 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
       );
       // Income Tax!E5 reads 'SE Full'!O210, so the short return's box 31
       // reaches it only through the full return: the two agree exactly when
-      // no box the trader states on SE Full alone (52, 52.1, 53, 54, 62)
-      // carries a figure, and stand apart by those figures otherwise.
+      // no box the trader states on SE Full alone (52, 52.1, 53, 54, 62 and
+      // 71) carries a figure, and stand apart by those figures otherwise.
       const fullOnly = results["SE Full"] || {};
-      const fullReturnOnlyBoxes = num(fullOnly.D152) + num(fullOnly.D156) + num(fullOnly.D160) + num(fullOnly.O139) + num(fullOnly.D179);
+      const fullReturnOnlyBoxes =
+        num(fullOnly.D152) + num(fullOnly.D156) + num(fullOnly.D160) + num(fullOnly.O139) + num(fullOnly.D179) - num(fullOnly.D210);
       if (seShort.D106) {
         check(
-          "SA103S: Profit for tax (D106) less the SE Full-only boxes 52, 52.1, 53, 54 and 62 = Income Tax E5",
+          "SA103S: Profit for tax (D106) less the SE Full-only boxes 52, 52.1, 53, 54 and 62 plus box 71 = Income Tax E5",
           Math.max(0, num(seShort.D106) - fullReturnOnlyBoxes),
           tax.E5,
         );
@@ -2507,7 +2515,21 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
       num(seFull.O174),
       taxProfitFromNetProfit > 0 ? taxProfitFromNetProfit : Math.max(0, taxProfitFromNetLoss),
     );
-    check("SA103F box 73 adjusted profit (O194) = box 64", num(seFull.O194), num(seFull.O174));
+    // HMRC's working sheet for boxes 73 and 77 takes one figure, box 64 less
+    // box 65 plus boxes 68, 71 and 72; box 73 is it when positive, box 77 its
+    // negation when not. Boxes 68 (D197) and 72 (O190) print a dash on this
+    // template and contribute nil, so box 71 is the only adjustment here.
+    const adjustedProfitBeforeFloor = num(seFull.O174) - num(seFull.O179) + num(seFull.D210);
+    check(
+      "SA103F box 73 adjusted profit (O194) = box 64 less box 65 plus box 71, floored at nil",
+      num(seFull.O194),
+      Math.max(0, adjustedProfitBeforeFloor),
+    );
+    check(
+      "SA103F box 77 adjusted loss (D219) = box 65 less box 64 and box 71, floored at nil",
+      num(seFull.D219),
+      Math.max(0, -adjustedProfitBeforeFloor),
+    );
     check(
       "SA103F box 76 total taxable profits (O210) = box 73 less box 74 plus box 75",
       num(seFull.O210),
@@ -2604,22 +2626,19 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
       num(seFull.D174) - num(seFull.O122) - num(seFull.O160),
       ownUseStated,
     );
-    // Box 77's formula is O179-N(D197)-D210-N(O190): box 65 reduced by box
-    // 71, with the box 68 and 72 terms reading each printed dash (always
-    // nil -- neither box has an input cell on this template).
+    // The same two boxes anchored on the figure the book states, so a sheet
+    // whose box 71 cell and adjusted figures agree with each other but not
+    // with the book fails here.
+    const statedAccountingAdjustment = statedAdjustments.accountingAdjustment || 0;
     check(
-      "SA103F box 77 adjusted loss (D219) = box 65 less the box 71 figure the book states",
-      num(seFull.D219),
-      num(seFull.O179) - (statedAdjustments.accountingAdjustment || 0),
+      "SA103F box 73 adjusted profit (O194) = box 64 less box 65 plus the box 71 figure the book states, floored at nil",
+      num(seFull.O194),
+      Math.max(0, num(seFull.O174) - num(seFull.O179) + statedAccountingAdjustment),
     );
-    // Box 73 reads box 64 alone (O194 = O174). HMRC's working sheet adds box
-    // 71 to the adjusted profit; the sheet carries box 71 into box 77 only.
     check(
-      "SA103F box 73 adjusted profit (O194) leaves out box 71 (D210), which HMRC's working sheet adds to box 64",
-      num(seFull.O194),
-      num(seFull.O174) + num(seFull.D210),
-      0.01,
-      "warning",
+      "SA103F box 77 adjusted loss (D219) = box 65 less box 64 and the box 71 figure the book states, floored at nil",
+      num(seFull.D219),
+      Math.max(0, num(seFull.O179) - num(seFull.O174) - statedAccountingAdjustment),
     );
 
     if (sa103s) {
@@ -2647,10 +2666,12 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
         num(seFull.O174),
         Math.max(0, num(sa103s.D99) - fullReturnOnlyDeductions),
       );
+      // Box 71 is the one SE Full-only figure that adds to the taxable
+      // profit; the short return has no box for it either.
       check(
-        "SA103F box 76 total taxable profits: full return (O210) = short return (D106) less the SE Full-only boxes 52, 52.1, 53, 54 and 62, with each return's own loss set-off",
+        "SA103F box 76 total taxable profits: full return (O210) = short return (D106) less the SE Full-only boxes 52, 52.1, 53, 54 and 62 plus box 71, with each return's own loss set-off",
         num(seFull.O210),
-        Math.max(0, num(sa103s.D106) - fullReturnOnlyDeductions + num(sa103s.O94) - num(seFull.O199)),
+        Math.max(0, num(sa103s.D106) - fullReturnOnlyDeductions + num(seFull.D210) + num(sa103s.O94) - num(seFull.O199)),
       );
       check(
         "SA103S box 28 net business profit for tax purposes (D99) leaves out the allowances and box 62 adjustment the trader states on SE Full alone",

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@diy-accounting-uk/diya-gl",
-  "version": "1.2.12",
+  "version": "1.2.13",
   "type": "module",
   "description": "Recalculate, read and write DIYA-GL books from the command line",
   "license": "Apache-2.0",