@diy-accounting-uk/diya-gl 1.2.14 → 1.2.16

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

@@ -251,10 +251,14 @@
               "label": "Capital allowances at 6% on equipment, including cars with higher CO2 emissions",
               "cell": "Financialaccounts.xlsx!SE Full!D147"
             },
-            { "box": "52", "label": "Zero-emission goods vehicle allowance", "cell": "Financialaccounts.xlsx!SE Full!D152" },
-            { "box": "52.1", "label": "Zero-emission car allowance", "cell": "Financialaccounts.xlsx!SE Full!D156" },
-            { "box": "53", "label": "The Structures and Buildings Allowance", "cell": "Financialaccounts.xlsx!SE Full!D160" },
-            { "box": "53.1", "label": "Freeport and Investment Zones Structures and Buildings Allowance", "cell": null },
+            { "box": "52", "label": "Zero-emission goods vehicle allowance", "cell": "Financialaccounts.xlsx!SE Full!D150" },
+            { "box": "52.1", "label": "Zero-emission car allowance", "cell": "Financialaccounts.xlsx!SE Full!D152" },
+            { "box": "53", "label": "The Structures and Buildings Allowance", "cell": "Financialaccounts.xlsx!SE Full!D156" },
+            {
+              "box": "53.1",
+              "label": "Freeport and Investment Zones Structures and Buildings Allowance",
+              "cell": "Financialaccounts.xlsx!SE Full!D160"
+            },
             { "box": "54", "label": "Electric charge-point allowance", "cell": "Financialaccounts.xlsx!SE Full!O139" },
             { "box": "55", "label": "100% and other enhanced capital allowances", "cell": "Financialaccounts.xlsx!SE Full!O144" },
             { "box": "56", "label": "Allowances on sale or cessation of business use", "cell": "Financialaccounts.xlsx!SE Full!O149" },

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

@@ -452,7 +452,7 @@
       "form": "SA103F",
       "box": "52",
       "label": "Zero-emission goods vehicle allowance",
-      "cell": "SE Full!D152",
+      "cell": "SE Full!D150",
       "field": "allowances.zeroEmissionsGoodsVehicleAllowance",
       "route": "annual"
     },
@@ -460,7 +460,7 @@
       "form": "SA103F",
       "box": "52.1",
       "label": "Zero-emission car allowance",
-      "cell": "SE Full!D156",
+      "cell": "SE Full!D152",
       "field": "allowances.zeroEmissionsCarAllowance",
       "route": "annual"
     },
@@ -468,7 +468,7 @@
       "form": "SA103F",
       "box": "53",
       "label": "The Structures and Buildings Allowance",
-      "cell": "SE Full!D160",
+      "cell": "SE Full!D156",
       "field": "allowances.structuredBuildingAllowance",
       "route": "annual"
     },
@@ -476,7 +476,7 @@
       "form": "SA103F",
       "box": "53.1",
       "label": "Freeport Structures and Buildings Allowance",
-      "cell": null,
+      "cell": "SE Full!D160",
       "field": "allowances.enhancedStructuredBuildingAllowance",
       "route": "annual"
     },

package/dist/app/data/releases.json

@@ -597,6 +597,58 @@
           "scorecard": "101605 passed, 0 warnings, 0 failed"
         }
       }
+    },
+    {
+      "tag": "diya-gl-v1.2.14",
+      "date": "2026-09-14",
+      "formatVersion": "diya-gl/1",
+      "engineVersion": "1.2.14+959e4a1d",
+      "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": "94754ec2c44b",
+          "scorecard": "7962 passed, 0 warnings, 0 failed"
+        },
+        "ltd": {
+          "hash": "caa14632083b",
+          "scorecard": "101605 passed, 0 warnings, 0 failed"
+        }
+      }
+    },
+    {
+      "tag": "diya-gl-v1.2.15",
+      "date": "2026-09-15",
+      "formatVersion": "diya-gl/1",
+      "engineVersion": "1.2.15+27b706de",
+      "taxDataHash": "4ecdbe985d22",
+      "reconciledCommit": "54e8731a91279975e61b1a232fbb67fda89515f0",
+      "templates": {
+        "bst": {
+          "hash": "0d003e10e00c",
+          "scorecard": "812 passed, 0 warnings, 0 failed"
+        },
+        "taxi": {
+          "hash": "1ff69654d64d",
+          "scorecard": "686 passed, 0 warnings, 0 failed"
+        },
+        "se": {
+          "hash": "3c88a8ba129b",
+          "scorecard": "7966 passed, 0 warnings, 0 failed"
+        },
+        "ltd": {
+          "hash": "caa14632083b",
+          "scorecard": "101605 passed, 0 warnings, 0 failed"
+        }
+      }
     }
   ]
 }

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

@@ -339,6 +339,7 @@
   "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-freeport-and-investment-zone-structures-and-buildings-allowance-box-53-1": "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-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.",
@@ -466,5 +467,20 @@
   "cell/Fixedassets.xlsx!Schedule!AD40": "The single asset pool car's own Schedule row (the third motor asset brought forward): its private use share, its P marker, its allowance and its written-down value. The Fixed assets view lists the brought-forward register by asset, without a cell key a row, and the AE1, AF1 and AG1 totals those rows sum into are on the same view under their own cell keys.",
   "cell/Fixedassets.xlsx!Schedule!AE40": "The single asset pool car's own Schedule row (the third motor asset brought forward): its private use share, its P marker, its allowance and its written-down value. The Fixed assets view lists the brought-forward register by asset, without a cell key a row, and the AE1, AF1 and AG1 totals those rows sum into are on the same view under their own cell keys.",
   "cell/Fixedassets.xlsx!Schedule!AG40": "The single asset pool car's own Schedule row (the third motor asset brought forward): its private use share, its P marker, its allowance and its written-down value. The Fixed assets view lists the brought-forward register by asset, without a cell key a row, and the AE1, AF1 and AG1 totals those rows sum into are on the same view under their own cell keys.",
-  "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."
+  "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.",
+  "cell/Fixedassets.xlsx!Schedule!B115": "The fixture's own Structures and Buildings Allowance claim row (standard rate): its date, building, expenditure and postcode. The Fixed assets view has no per-claim table, and the K120 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!C115": "The fixture's own Structures and Buildings Allowance claim row (standard rate): its date, building, expenditure and postcode. The Fixed assets view has no per-claim table, and the K120 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!E115": "The fixture's own Structures and Buildings Allowance claim row (standard rate): its date, building, expenditure and postcode. The Fixed assets view has no per-claim table, and the K120 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!F115": "The fixture's own Structures and Buildings Allowance claim row (standard rate): its date, building, expenditure and postcode. The Fixed assets view has no per-claim table, and the K120 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!H115": "The fixture's own Structures and Buildings Allowance claim row (standard rate): its rate, its days claimed and its allowance. The Fixed assets view has no per-claim table, and the K120 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!J115": "The fixture's own Structures and Buildings Allowance claim row (standard rate): its rate, its days claimed and its allowance. The Fixed assets view has no per-claim table, and the K120 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!K115": "The fixture's own Structures and Buildings Allowance claim row (standard rate): its rate, its days claimed and its allowance. The Fixed assets view has no per-claim table, and the K120 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!B116": "The fixture's own Structures and Buildings Allowance claim row (the Freeport claim): its date, building, expenditure, postcode and tax site marker. The Fixed assets view has no per-claim table, and the K121 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!D116": "The fixture's own Structures and Buildings Allowance claim row (the Freeport claim): its date, building, expenditure, postcode and tax site marker. The Fixed assets view has no per-claim table, and the K121 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!E116": "The fixture's own Structures and Buildings Allowance claim row (the Freeport claim): its date, building, expenditure, postcode and tax site marker. The Fixed assets view has no per-claim table, and the K121 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!F116": "The fixture's own Structures and Buildings Allowance claim row (the Freeport claim): its date, building, expenditure, postcode and tax site marker. The Fixed assets view has no per-claim table, and the K121 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!G116": "The fixture's own Structures and Buildings Allowance claim row (the Freeport claim): its date, building, expenditure, postcode and tax site marker. The Fixed assets view has no per-claim table, and the K121 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!H116": "The fixture's own Structures and Buildings Allowance claim row (the Freeport claim): its rate, its days claimed and its allowance. The Fixed assets view has no per-claim table, and the K121 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!J116": "The fixture's own Structures and Buildings Allowance claim row (the Freeport claim): its rate, its days claimed and its allowance. The Fixed assets view has no per-claim table, and the K121 total those rows sum into is on the same view under its own cell key.",
+  "cell/Fixedassets.xlsx!Schedule!K116": "The fixture's own Structures and Buildings Allowance claim row (the Freeport claim): its rate, its days claimed and its allowance. The Fixed assets view has no per-claim table, and the K121 total those rows sum into is on the same view under its own cell key."
 }

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

@@ -36,6 +36,8 @@ class2_small_profits_threshold = 6475
 annual_investment_allowance = 1.00
 writing_down_allowance = 0.18
 writing_down_allowance_special = 0.06
+structures_and_buildings_allowance = 0.03
+structures_and_buildings_allowance_enhanced = 0.10
 
 [depreciation]
 land_and_property = 0.00

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

@@ -36,6 +36,8 @@ class2_small_profits_threshold = 6515
 annual_investment_allowance = 1.00
 writing_down_allowance = 0.18
 writing_down_allowance_special = 0.06
+structures_and_buildings_allowance = 0.03
+structures_and_buildings_allowance_enhanced = 0.10
 
 [depreciation]
 land_and_property = 0.00

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

@@ -39,6 +39,8 @@ class2_small_profits_threshold = 6725
 annual_investment_allowance = 1.00
 writing_down_allowance = 0.18
 writing_down_allowance_special = 0.06
+structures_and_buildings_allowance = 0.03
+structures_and_buildings_allowance_enhanced = 0.10
 
 [depreciation]
 land_and_property = 0.00

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

@@ -38,6 +38,8 @@ class2_small_profits_threshold = 6725
 annual_investment_allowance = 1.00
 writing_down_allowance = 0.18
 writing_down_allowance_special = 0.06
+structures_and_buildings_allowance = 0.03
+structures_and_buildings_allowance_enhanced = 0.10
 
 [depreciation]
 land_and_property = 0.00

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

@@ -35,6 +35,8 @@ class2_small_profits_threshold = 6725
 annual_investment_allowance = 1.00
 writing_down_allowance = 0.18
 writing_down_allowance_special = 0.06
+structures_and_buildings_allowance = 0.03
+structures_and_buildings_allowance_enhanced = 0.10
 
 [depreciation]
 land_and_property = 0.00

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

@@ -35,6 +35,8 @@ class2_small_profits_threshold = 6845
 annual_investment_allowance = 1.00
 writing_down_allowance = 0.18
 writing_down_allowance_special = 0.06
+structures_and_buildings_allowance = 0.03
+structures_and_buildings_allowance_enhanced = 0.10
 
 [depreciation]
 land_and_property = 0.00

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

@@ -35,6 +35,8 @@ class2_small_profits_threshold = 7105
 annual_investment_allowance = 1.00
 writing_down_allowance = 0.14
 writing_down_allowance_special = 0.06
+structures_and_buildings_allowance = 0.03
+structures_and_buildings_allowance_enhanced = 0.10
 
 [depreciation]
 land_and_property = 0.00

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

@@ -41,6 +41,8 @@ import {
   EXISTING_ASSET_ROWS,
   NEW_PLANT_ROWS,
   HP_AGREEMENT_ROWS,
+  SBA_CLAIM_ROWS,
+  SBA_CLAIM_COLUMNS,
 } from "../../products/se.js";
 import { SALES_ANALYSIS_COLUMNS, PURCHASES_ANALYSIS_COLUMNS } from "../calculators/se.js";
 import {
@@ -230,6 +232,7 @@ export const SE_ANCHORS = {
       { sheet: "Schedule", cell: "C1", label: "FIXED ASSETS" },
       { sheet: "Schedule", cell: "B59", label: "NEW FIXED ASSETS Bought AFTER" }, // template carries a trailing space; textAt() trims it
       { sheet: "Schedule", cell: "B64", label: "New Land & Property" },
+      { sheet: "Schedule", cell: "B113", label: "STRUCTURES AND BUILDINGS ALLOWANCE (SA103F boxes 53 and 53.1)" },
       { sheet: "HPfinance", cell: "B5", label: "Agreement Date" },
       { sheet: "HPfinance", cell: "C5", label: "Finance Company" },
       { sheet: "HPfinance", cell: "E5", label: "Total Amount Financed excluding Admin & Interest" },
@@ -361,7 +364,9 @@ function isPayslipsInputCell(sheet, cellRef) {
 // its private use share (M), its special rate pool marker (AB) and its single
 // asset pool marker (AD) 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
+// date/supplier/cost (B, C, E) on a New Plant & Machinery row; a Structures
+// and Buildings Allowance claim's date/building/expenditure/postcode/tax
+// site/ceased date (B, C, D, E, F, G, I) on an SBA claim 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);
@@ -377,6 +382,8 @@ const EXISTING_SCHEDULE_COLUMNS = [
   SINGLE_ASSET_POOL_MARKER_COLUMN,
 ];
 const NEW_SCHEDULE_COLUMNS = ["B", "C", "E"];
+const SBA_SCHEDULE_ROWS = new Set(SBA_CLAIM_ROWS);
+const SBA_SCHEDULE_COLUMNS = Object.values(SBA_CLAIM_COLUMNS);
 const HP_ROWS = new Set(HP_AGREEMENT_ROWS);
 const HP_COLUMNS = ["B", "C", "D", "E", "F", "G", "H", "L"];
 
@@ -386,6 +393,7 @@ function isFixedAssetsInputCell(sheet, cellRef) {
   if (sheet === "Schedule") {
     if (EXISTING_SCHEDULE_ROWS.has(ref.row)) return EXISTING_SCHEDULE_COLUMNS.includes(ref.col);
     if (NEW_SCHEDULE_ROWS.has(ref.row)) return NEW_SCHEDULE_COLUMNS.includes(ref.col);
+    if (SBA_SCHEDULE_ROWS.has(ref.row)) return SBA_SCHEDULE_COLUMNS.includes(ref.col);
     return false;
   }
   if (sheet === "HPfinance") return HP_ROWS.has(ref.row) && HP_COLUMNS.includes(ref.col);

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

@@ -17,7 +17,7 @@ import { resolve, dirname } from "path";
 import { fileURLToPath } from "url";
 import { diyaGlToScenario } from "../diya-gl-loader.js";
 import { calculateSeCells } from "./se.js";
-import { SE_YEAR_END_MONTH } from "../../products/se.js";
+import { SE_YEAR_END_MONTH, SBA_CLAIM_ROWS } from "../../products/se.js";
 import { extractTaxYearStart, parseDate } from "../scenario-loader.js";
 import { shiftMonths, periodShiftMonths } from "../period-shift.js";
 import { splitVat } from "../tax/vat.js";
@@ -465,9 +465,8 @@ export function buildSelfEmploymentQuarterlyUpdates(book, lines, taxData, option
 // 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: "52", cell: "D150", table: "allowances" }, // zeroEmissionsGoodsVehicleAllowance -- gone from 2025-26
+  { box: "52.1", cell: "D152", table: "allowances" }, // zeroEmissionsCarAllowance
   { box: "62", cell: "D179", table: "adjustments" }, // includedNonTaxableProfits
   { box: "71", cell: "D210", table: "adjustments" }, // accountingAdjustment
 ];
@@ -477,9 +476,10 @@ const BOOK_STATED_ANNUAL_BOXES = [
 // 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.
+// no longer accepts a field from warning about it as if it still did. Boxes
+// 53 and 53.1 are not here: the Schedule's SBA block computes them, and
+// they are filed as arrays below, one item per claim.
 const NO_SOURCE_ANNUAL_BOXES = [
-  { box: "53.1", pick: 0 }, // allowances.enhancedStructuredBuildingAllowance
   { box: "55", pick: 1 }, // allowances.businessPremisesRenovationAllowance (shared with enhancedCapitalAllowance)
   { box: "59", pick: 1 }, // adjustments.balancingChargeBpra (shared with balancingChargeOther)
   { box: "68", pick: 0 }, // adjustments.basisAdjustment
@@ -624,6 +624,44 @@ export function buildSelfEmploymentAnnualSubmission(book, lines, taxData, option
     });
   }
 
+  // Structures and Buildings Allowance (boxes 53 and 53.1): the Schedule's
+  // SBA block computes each claim's year allowance from the book's own
+  // inputs, so the claim files as one item per row, not a stated scalar. A
+  // claim whose allowance is nil this year (ceased before the period, or
+  // past the 33 1/3 year limit) carries nothing to file. firstYear is the
+  // API's first-year details, filed once, on the claim's own qualifying
+  // date -- a claim already running before this package's period does not
+  // repeat them.
+  const admin = rawResults["Admin"] || {};
+  const structuredBuildingAllowance = [];
+  const enhancedStructuredBuildingAllowance = [];
+  SBA_CLAIM_ROWS.forEach((row, index) => {
+    const claim = (scenario.sba_claims || [])[index];
+    if (!claim) return;
+    const amount = schedule?.[`K${row}`];
+    if (typeof amount !== "number" || amount === 0) return;
+    const item = { amount: round2(amount), building: { ...claim.building } };
+    const qualifyingSerial = schedule[`B${row}`];
+    if (typeof qualifyingSerial === "number" && typeof admin.B4 === "number" && qualifyingSerial >= admin.B4) {
+      // A book's own TOML date parses as a Date instance; the API payload
+      // states a date the same way every time, regardless of how the
+      // caller's scenario happened to carry it.
+      item.firstYear = {
+        qualifyingDate: parseDate(claim.qualifyingDate).toISOString().slice(0, 10),
+        qualifyingAmountExpenditure: claim.qualifyingAmountExpenditure,
+      };
+    }
+    (claim.enhanced ? enhancedStructuredBuildingAllowance : structuredBuildingAllowance).push(item);
+  });
+  const structuredBuildingField = primaryField(boxes, "53");
+  const enhancedStructuredBuildingField = primaryField(boxes, "53.1");
+  if (structuredBuildingAllowance.length > 0 && !unavailableFields.has(structuredBuildingField)) {
+    setPath(root, structuredBuildingField, structuredBuildingAllowance);
+  }
+  if (enhancedStructuredBuildingAllowance.length > 0 && !unavailableFields.has(enhancedStructuredBuildingField)) {
+    setPath(root, enhancedStructuredBuildingField, enhancedStructuredBuildingAllowance);
+  }
+
   const allowances = root.allowances || {};
   const adjustments = root.adjustments || {};
 

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

@@ -16,7 +16,7 @@
 
 import { MONTH_SHEETS, extractTaxYearStart } from "../scenario-loader.js";
 import { shiftMonths, periodShiftMonths } from "../period-shift.js";
-import { standardReads, multiFileOptions, SE_YEAR_END_MONTH } from "../../products/se.js";
+import { standardReads, multiFileOptions, SE_YEAR_END_MONTH, SBA_CLAIM_ROWS } from "../../products/se.js";
 import { generateAdminDates, seVatPaymentDueDate, generatePayslipsCalendar } from "../generator.js";
 import { calculateIncomeTax } from "../tax/income-tax.js";
 import { calculateMileageAllowance } from "../tax/mileage.js";
@@ -491,6 +491,10 @@ function scheduleRow({
   row.AE = singleAssetPool && !specialPool ? sheetNumber(row.R) : SHEET_BLANK;
   row.AF = singleAssetPool && specialPool ? sheetNumber(row.AC) : SHEET_BLANK;
   row.AG = singleAssetPool ? sheetNumber(row.S) : SHEET_BLANK;
+  // AH and AI split the pooled written-down value by rate pool, single asset
+  // pool rows left out, so the small pools test can run on each pool alone.
+  row.AH = !singleAssetPool && !specialPool ? sheetNumber(row.S) : SHEET_BLANK;
+  row.AI = !singleAssetPool && specialPool ? sheetNumber(row.S) : SHEET_BLANK;
 
   row.V = disposal ? disposal.proceeds : SHEET_BLANK;
   row.W = disposal ? cost : SHEET_BLANK;
@@ -521,7 +525,29 @@ function carry(inputs, compute) {
   return inputs.some((value) => value === SHEET_ERROR) ? SHEET_ERROR : compute();
 }
 
-const SCHEDULE_TOTAL_COLUMNS = ["E", "F", "G", "I", "J", "K", "O", "Q", "R", "S", "V", "W", "X", "Y", "Z", "AC", "AE", "AF", "AG"];
+const SCHEDULE_TOTAL_COLUMNS = [
+  "E",
+  "F",
+  "G",
+  "I",
+  "J",
+  "K",
+  "O",
+  "Q",
+  "R",
+  "S",
+  "V",
+  "W",
+  "X",
+  "Y",
+  "Z",
+  "AC",
+  "AE",
+  "AF",
+  "AG",
+  "AH",
+  "AI",
+];
 
 function scheduleTotals(rows) {
   const totals = {};
@@ -606,6 +632,62 @@ function buildSchedule(scenario, taxData, rate) {
   return { existing, additions, totals: addScheduleTotals(existing, additions), motorRowCells };
 }
 
+// ── Structures and Buildings Allowance (SA103F boxes 53 and 53.1) ──────────
+//
+// Fixedassets.xlsx!Schedule rows 115 to 119, below the fixed asset register.
+// The book states each claim's inputs; the sheet computes the year's
+// allowance from the year file's rate over the days of the chargeable
+// period the claim covers. Verified against the template:
+//   H115 = IF(E115>0,IF(G115="F",[1]Admin!$G$10,[1]Admin!$G$9)," ")
+//   J115 = IF(E115>0,MAX(0,MIN($S$4,IF(N(I115)>0,I115,$S$4),
+//            EDATE(B115,IF(G115="F",120,400))-1)-MAX($D$6,B115)+1)," ")
+//   K115 = IF(E115>0,E115*H115*J115/($S$4-$D$6+1)," ")
+// $D$6 = [1]Admin!$B$4 (period start) and $S$4 = [1]Admin!$B$17 (period
+// end); 400 and 120 months are the 33 1/3 and 10 year limits. K120 =
+// SUMIF(G115:G119,"<>F",K115:K119) (box 53), K121 the same with "F"
+// (box 53.1). A claim's dates shift by the same whole-year offset as every
+// other scenario date, so every package year sees the same day counts.
+function buildStructuresAndBuildings(scenario, admin, monthOffset) {
+  const periodStart = admin.B4;
+  const periodEnd = admin.B17;
+  const claims = scenario.sba_claims || [];
+  const cells = {};
+  let standardTotal = 0;
+  let enhancedTotal = 0;
+
+  SBA_CLAIM_ROWS.forEach((row, index) => {
+    const claim = claims[index];
+    if (!claim) return;
+    const enhanced = claim.enhanced === true;
+    const qualifyingDate = excelSerial(shiftMonths(new Date(claim.qualifyingDate), monthOffset));
+    cells[`B${row}`] = qualifyingDate;
+    if (claim.building?.name) cells[`C${row}`] = claim.building.name;
+    if (claim.building?.number) cells[`D${row}`] = claim.building.number;
+    cells[`E${row}`] = claim.qualifyingAmountExpenditure;
+    cells[`F${row}`] = claim.building.postcode;
+    if (enhanced) cells[`G${row}`] = "F";
+    let ceasedDate;
+    if (claim.ceasedDate) {
+      ceasedDate = excelSerial(shiftMonths(new Date(claim.ceasedDate), monthOffset));
+      cells[`I${row}`] = ceasedDate;
+    }
+    const rate = enhanced ? admin.G10 : admin.G9;
+    cells[`H${row}`] = rate;
+    const limitMonths = enhanced ? 120 : 400;
+    const limitEndSerial = excelSerial(shiftMonths(dateFromExcelSerial(qualifyingDate), limitMonths)) - 1;
+    const upperBound = Math.min(periodEnd, ceasedDate !== undefined ? ceasedDate : periodEnd, limitEndSerial);
+    const lowerBound = Math.max(periodStart, qualifyingDate);
+    const days = Math.max(0, upperBound - lowerBound + 1);
+    cells[`J${row}`] = days;
+    const allowance = (claim.qualifyingAmountExpenditure * rate * days) / (periodEnd - periodStart + 1);
+    cells[`K${row}`] = allowance;
+    if (enhanced) enhancedTotal += allowance;
+    else standardTotal += allowance;
+  });
+
+  return { cells, K120: standardTotal, K121: enhancedTotal };
+}
+
 // ── Hire purchase ──────────────────────────────────────────────────────────
 
 function buildHpFinance(scenario) {
@@ -724,6 +806,8 @@ function buildAdmin(taxData, dateSerials) {
   cells.G4 = ca.annual_investment_allowance;
   cells.G5 = ca.writing_down_allowance;
   cells.G6 = ca.writing_down_allowance_special;
+  cells.G9 = ca.structures_and_buildings_allowance;
+  cells.G10 = ca.structures_and_buildings_allowance_enhanced;
   cells.G13 = dep.land_and_property;
   cells.G14 = dep.plant_and_machinery;
   cells.G15 = dep.fixtures_and_fittings;
@@ -798,6 +882,7 @@ export function calculateSeCells(book, lines, taxData, scenario = {}) {
   const payroll = payrollMonths(scenario.payroll);
   const schedule = buildSchedule(scenario, taxData, rate);
   const scheduleNumber = (column) => sheetNumber(schedule.totals[column]);
+  const sba = buildStructuresAndBuildings(scenario, admin, monthOffset);
 
   // The twelve monthly stock cells telescope, so whatever is counted between
   // them the year's movement is the difference between its two ends. A count at
@@ -994,7 +1079,15 @@ export function calculateSeCells(book, lines, taxData, scenario = {}) {
   const boxes32to45Total = sheetSum(Object.values(seFullDisallowable)) + pl.B34;
 
   // ── The fixed asset workbook ──
-  const scheduleCells = { E57: schedule.existing.E, E110: schedule.additions.E, AC4: admin.G6, ...schedule.motorRowCells };
+  const scheduleCells = {
+    E57: schedule.existing.E,
+    E110: schedule.additions.E,
+    AC4: admin.G6,
+    ...schedule.motorRowCells,
+    ...sba.cells,
+    K120: sba.K120,
+    K121: sba.K121,
+  };
   for (const column of SCHEDULE_TOTAL_COLUMNS) scheduleCells[`${column}1`] = schedule.totals[column];
   const faReconciliation = {
     E11: schedule.additions.E,
@@ -1057,16 +1150,20 @@ export function calculateSeCells(book, lines, taxData, scenario = {}) {
   const scheduleQ = schedule.totals.Q;
   const scheduleR = schedule.totals.R;
   const scheduleAC = schedule.totals.AC;
-  const scheduleS = schedule.totals.S;
-  // The small pools write-off runs over the pooled balance alone: the
-  // single asset pool rows (AE, AF, AG) come out of both the £1,000 test
-  // and the figure written off. The sheet reads
-  // IF((R1+S1-AE1-AF1-AG1)<1000,S1-AG1,0) on SE Full!O144 and SE Short!D85.
+  // The small pools write-off runs per rate pool over the pooled balance
+  // before this year's allowance, the single asset pool rows (AE, AF) left
+  // out: the main pool's is R1-AE1+AH1 and the special rate pool's
+  // AC1-AF1+AI1, and each pool under £1,000 writes off its own written-down
+  // value. The sheet reads
+  // IF((R1-AE1+AH1)<1000,AH1,0)+IF((AC1-AF1+AI1)<1000,AI1,0) on
+  // SE Full!O144 and SE Short!D85.
   const scheduleAE = schedule.totals.AE;
   const scheduleAF = schedule.totals.AF;
-  const scheduleAG = schedule.totals.AG;
-  const smallPoolsWriteOff = carry([scheduleR, scheduleS, scheduleAE, scheduleAF, scheduleAG], () =>
-    scheduleR + scheduleS - scheduleAE - scheduleAF - scheduleAG < 1000 ? scheduleS - scheduleAG : 0,
+  const scheduleAH = schedule.totals.AH;
+  const scheduleAI = schedule.totals.AI;
+  const smallPoolsWriteOff = carry(
+    [scheduleR, scheduleAC, scheduleAE, scheduleAF, scheduleAH, scheduleAI],
+    () => (scheduleR - scheduleAE + scheduleAH < 1000 ? scheduleAH : 0) + (scheduleAC - scheduleAF + scheduleAI < 1000 ? scheduleAI : 0),
   );
   const scheduleY = schedule.totals.Y;
   const scheduleZ = schedule.totals.Z;
@@ -1191,18 +1288,31 @@ export function calculateSeCells(book, lines, taxData, scenario = {}) {
   seFull.D147 = carry([scheduleAC], () => scheduleAC);
   // Boxes with no formula behind them, carrying whatever figure the book
   // states and blank otherwise.
-  seFull.D152 = stated(annualAllowances.zeroEmissionsGoodsVehicleAllowance);
-  seFull.D156 = stated(annualAllowances.zeroEmissionsCarAllowance);
-  seFull.D160 = stated(annualAllowances.structuredBuildingAllowance);
+  seFull.D150 = stated(annualAllowances.zeroEmissionsGoodsVehicleAllowance);
+  seFull.D152 = stated(annualAllowances.zeroEmissionsCarAllowance);
   seFull.O139 = stated(annualAllowances.electricChargePointAllowance);
   seFull.D179 = stated(annualAdjustments.includedNonTaxableProfits);
   seFull.D210 = stated(annualAdjustments.accountingAdjustment);
+  // Boxes 53 and 53.1: the Schedule's SBA block computes them, not the book.
+  seFull.D156 = sba.K120;
+  seFull.D160 = sba.K121;
   // Box 50 carries the whole writing down allowance the schedule claims.
   seFull.D144 = carry([scheduleR], () => scheduleR);
   seFull.O144 = smallPoolsWriteOff;
   seFull.O149 = scheduleY;
   seFull.O154 = carry([seFull.D139, seFull.D144, seFull.O144, seFull.O149], () =>
-    sheetSum([seFull.D139, seFull.D144, seFull.D147, seFull.D152, seFull.D156, seFull.D160, seFull.O139, seFull.O144, seFull.O149]),
+    sheetSum([
+      seFull.D139,
+      seFull.D144,
+      seFull.D147,
+      seFull.D150,
+      seFull.D152,
+      seFull.D156,
+      seFull.D160,
+      seFull.O139,
+      seFull.O144,
+      seFull.O149,
+    ]),
   );
   seFull.O160 = scheduleZ;
   seFull.D169 = goodsForOwnUse;

package/dist/app/lib/diya-gl-canonical.js

@@ -265,16 +265,20 @@ function renderAccounts(bookSchema, accounts, lines) {
 // A plain object table (documentInfo, entityInformation, stock, tax's own
 // sub-sections, openingBalances' assetClassAmounts): every property in
 // schema order, scalars as `key = value`, a nested object recursed as
-// `[header.key]`, and a patternProperties dict (only openingBalances.
-// bankAccounts is one) as a table of bare account-code keys.
+// `[header.key]`, an array as `[[header.key]]` blocks (structuresBuildings
+// AllowanceClaim, tax.selfEmployment.allowances' own claim arrays), and a
+// patternProperties dict (only openingBalances.bankAccounts is one) as a
+// table of bare account-code keys.
 function renderObjectTable(bookSchema, header, value, objectSchema, lines) {
   const props = objectSchema?.properties || {};
   const scalarKeys = [];
   const nestedKeys = [];
+  const arrayKeys = [];
   for (const key of Object.keys(props)) {
     if (value[key] === undefined) continue;
     const propSchema = resolveRef(bookSchema, props[key]);
-    if (propSchema.type === "object") nestedKeys.push(key);
+    if (propSchema.type === "array") arrayKeys.push(key);
+    else if (propSchema.type === "object") nestedKeys.push(key);
     else scalarKeys.push(key);
   }
   if (scalarKeys.length > 0) {
@@ -292,16 +296,34 @@ function renderObjectTable(bookSchema, header, value, objectSchema, lines) {
       renderObjectTable(bookSchema, `${header}.${key}`, value[key], propSchema, lines);
     }
   }
+  for (const key of arrayKeys) {
+    const propSchema = resolveRef(bookSchema, props[key]);
+    renderArrayOfTables(bookSchema, `${header}.${key}`, value[key], resolveRef(bookSchema, propSchema.items), lines);
+  }
 }
 
-function renderArrayOfTables(key, items, itemSchema, lines) {
+// items is an array-of-tables ([[key]] blocks); an item field whose own
+// schema is an object (structuresBuildingsAllowanceClaim's building) prints
+// as a [key.field] table straight after that item's own [[key]] block,
+// rather than as a scalar -- the one shape "[[key]]" plus a following
+// object header can express without a nesting level of its own.
+function renderArrayOfTables(bookSchema, key, items, itemSchema, lines) {
   for (const item of sortById(items, itemSchema)) {
     lines.push(`[[${key}]]`);
+    const nestedFields = [];
     for (const field of Object.keys(itemSchema.properties)) {
       if (item[field] === undefined) continue;
-      lines.push(`${tomlKey(field)} = ${tomlScalar(item[field], itemSchema.properties[field])}`);
+      const fieldSchema = resolveRef(bookSchema, itemSchema.properties[field]);
+      if (fieldSchema.type === "object") {
+        nestedFields.push(field);
+        continue;
+      }
+      lines.push(`${tomlKey(field)} = ${tomlScalar(item[field], fieldSchema)}`);
     }
     lines.push("");
+    for (const field of nestedFields) {
+      renderObjectTable(bookSchema, `${key}.${field}`, item[field], resolveRef(bookSchema, itemSchema.properties[field]), lines);
+    }
   }
 }
 
@@ -326,7 +348,7 @@ export function canonicalBookToml(book) {
     }
     const propSchema = resolveRef(bookSchema, bookSchema.properties[key]);
     if (propSchema.type === "array") {
-      renderArrayOfTables(key, book[key], resolveRef(bookSchema, propSchema.items), lines);
+      renderArrayOfTables(bookSchema, key, book[key], resolveRef(bookSchema, propSchema.items), lines);
     } else {
       renderObjectTable(bookSchema, key, book[key], propSchema, lines);
     }