@diy-accounting-uk/diya-gl 1.2.17 → 1.2.19

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

@@ -301,15 +301,28 @@
           "boxes": [
             { "box": "66", "label": "Not in use", "cell": null, "notInUse": true },
             { "box": "67", "label": "Not in use", "cell": null, "notInUse": true },
-            { "box": "68", "label": "Adjustment where your accounting period was not 12 months long", "cell": null },
-            { "box": "69", "label": "Not in use", "cell": null, "notInUse": true },
+            {
+              "box": "68",
+              "label": "Adjustment where your accounting period was not 12 months long",
+              "cell": "Financialaccounts.xlsx!SE Full!D197"
+            },
+            {
+              "box": "69",
+              "label": "Not in use",
+              "cell": "Financialaccounts.xlsx!Business Details!D64",
+              "notInUse": true
+            },
             { "box": "70", "label": "Not in use", "cell": null, "notInUse": true },
             { "box": "71", "label": "Adjustment for change of accounting practice", "cell": "Financialaccounts.xlsx!SE Full!D210" },
             { "box": "72", "label": "Averaging adjustment", "cell": null },
             { "box": "73", "label": "Adjusted profit for 2025-26", "cell": "Financialaccounts.xlsx!SE Full!O194" },
             { "box": "73.1", "label": "Not in use", "cell": null, "notInUse": true },
             { "box": "73.2", "label": "Not in use", "cell": null, "notInUse": true },
-            { "box": "73.3", "label": "Spread of the transition profit treated as arising in this tax year", "cell": null },
+            {
+              "box": "73.3",
+              "label": "Spread of the transition profit treated as arising in this tax year",
+              "cell": "Financialaccounts.xlsx!SE Full!D201"
+            },
             { "box": "73.4", "label": "Loss brought forward set against this year's spread of the transition profit", "cell": null },
             {
               "box": "74",

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

@@ -574,7 +574,7 @@
       "form": "SA103F",
       "box": "68",
       "label": "Adjustment where your accounting period ended before 31 March 2026 or where your accounting period was not 12 months long – if the adjustment needs to be taken off the profit figure, put a minus sign in the box",
-      "cell": null,
+      "cell": "SE Full!D197",
       "field": "adjustments.basisAdjustment",
       "route": "annual"
     },
@@ -582,7 +582,7 @@
       "form": "SA103F",
       "box": "69",
       "label": "Overlap relief used this year",
-      "cell": null,
+      "cell": "Business Details!D64",
       "field": "adjustments.overlapReliefUsed",
       "route": "annual",
       "caveat": "the CSV lists box 69 (overlapReliefUsed) as live even though the 2026 SA103F prints boxes 69 and 70 as not in use; the field is dropped from the API schema from 2026-27 (see api.years['2026-27'].fieldsGone)"
@@ -621,7 +621,7 @@
       "form": "SA103F",
       "box": "73.3",
       "label": "Spread of the transition profit treated as arising in this tax year",
-      "cell": null,
+      "cell": "SE Full!D201",
       "field": "adjustments.transitionProfitAmount | adjustments.transitionProfitAccelerationAmount",
       "route": "annual"
     },

package/dist/app/data/releases.json

@@ -675,6 +675,58 @@
           "scorecard": "101605 passed, 0 warnings, 0 failed"
         }
       }
+    },
+    {
+      "tag": "diya-gl-v1.2.17",
+      "date": "2026-09-15",
+      "formatVersion": "diya-gl/1",
+      "engineVersion": "1.2.17+67e3da11",
+      "taxDataHash": "3221a7c2f39c",
+      "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": "107ff1b5c94a",
+          "scorecard": "7969 passed, 0 warnings, 0 failed"
+        },
+        "ltd": {
+          "hash": "caa14632083b",
+          "scorecard": "101605 passed, 0 warnings, 0 failed"
+        }
+      }
+    },
+    {
+      "tag": "diya-gl-v1.2.18",
+      "date": "2026-09-15",
+      "formatVersion": "diya-gl/1",
+      "engineVersion": "1.2.18+80457d57",
+      "taxDataHash": "3221a7c2f39c",
+      "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": "064605ae76ed",
+          "scorecard": "7982 passed, 0 warnings, 0 failed"
+        },
+        "ltd": {
+          "hash": "caa14632083b",
+          "scorecard": "101605 passed, 0 warnings, 0 failed"
+        }
+      }
     }
   ]
 }

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

@@ -482,5 +482,23 @@
   "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."
+  "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.",
+  "cell/Financialaccounts.xlsx!Business Details!D59": "The basis period record's overlap profit brought forward (feeds box 69), entered by hand on Business Details' own ENTER block. No view renders that block; the book page has no basis period section.",
+  "cell/Financialaccounts.xlsx!Business Details!O59": "The basis period record's 2023-24 transition profit not yet treated as arising, entered by hand on Business Details' own ENTER block. No view renders that block.",
+  "cell/Financialaccounts.xlsx!Business Details!O69": "The basis period record's additional transition profit elected this year (feeds box 73.3), entered by hand on Business Details' own ENTER block. No view renders that block.",
+  "cell/Financialaccounts.xlsx!Business Details!D69": "The overlap balance carried forward, the sheet's own formula on Business Details' ENTER block. No view renders that block.",
+  "cell/Financialaccounts.xlsx!Business Details!O64": "The transition profit treated as arising this year before election (feeds box 73.3), the sheet's own formula on Business Details' ENTER block. No view renders that block.",
+  "cell/Financialaccounts.xlsx!Business Details!O74": "The transition profit carried forward to next year, the sheet's own formula on Business Details' ENTER block. No view renders that block.",
+  "cell/Financialaccounts.xlsx!Business Details!N27": "The book's own accounting period start date (box 8), printed on Business Details. No view renders the front page's boxes 8 and 9.",
+  "cell/Financialaccounts.xlsx!Business Details!N32": "The book's own accounting period end date (box 9), printed on Business Details. No view renders the front page's boxes 8 and 9.",
+  "cell/Financialaccounts.xlsx!Income Tax!E14": "The top-slice income tax on box 73.3's transition profit spread. The Income Tax view lists E5 to E12, E15 and E16, added before box 73.3 had a cell to read; E14 is not yet in that list.",
+  "section/business-details/overlap-profit-brought-forward-feeds-box-69": "The basis period record's own report row. No view renders Business Details' ENTER block.",
+  "section/business-details/transition-profit-not-yet-treated-as-arising": "The basis period record's own report row. No view renders Business Details' ENTER block.",
+  "section/business-details/additional-transition-profit-elected-this-year-feeds-box-73-3": "The basis period record's own report row. No view renders Business Details' ENTER block.",
+  "section/business-details/overlap-profit-carried-forward": "The basis period record's own report row. No view renders Business Details' ENTER block.",
+  "section/business-details/transition-profit-treated-as-arising-this-year-before-election-feeds-box-73-3": "The basis period record's own report row. No view renders Business Details' ENTER block.",
+  "section/business-details/transition-profit-carried-forward-to-next-year": "The basis period record's own report row. No view renders Business Details' ENTER block.",
+  "section/business-details/accounting-period-start-date-box-8": "The book's own accounting period start date. No view renders the front page's boxes 8 and 9.",
+  "section/business-details/accounting-period-end-date-box-9": "The book's own accounting period end date. No view renders the front page's boxes 8 and 9.",
+  "section/income-tax-calculation/income-tax-on-transition-profit-box-73-3-top-sliced": "Box 73.3's own top-slice income tax. The Income Tax view lists E5 to E12, E15 and E16, added before box 73.3 had a cell to read."
 }

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

@@ -30,6 +30,9 @@ import {
   ANNUAL_ALLOWANCE_CELLS,
   ANNUAL_ADJUSTMENT_CELLS,
   GOODS_FOR_OWN_USE_CELL,
+  BASIS_PERIOD_CELLS,
+  ACCOUNTING_PERIOD_START_CELL,
+  ACCOUNTING_PERIOD_END_CELL,
   SPECIAL_RATE_POOL_MARKER_COLUMN,
   SINGLE_ASSET_POOL_MARKER_COLUMN,
   PRIVATE_USE_COLUMN,
@@ -418,8 +421,19 @@ function isVatInputCell(sheet, cellRef) {
 // 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)]);
+const BUSINESS_DETAILS_BASIS_PERIOD_CELLS = new Set([
+  ...Object.values(BASIS_PERIOD_CELLS),
+  ACCOUNTING_PERIOD_START_CELL,
+  ACCOUNTING_PERIOD_END_CELL,
+]);
 function isHubInputCell(sheet, cellRef) {
-  if (sheet === "Business Details") return cellRef === "C5" || cellRef === BUSINESS_DESCRIPTION_CELL || cellRef === GOODS_FOR_OWN_USE_CELL;
+  if (sheet === "Business Details")
+    return (
+      cellRef === "C5" ||
+      cellRef === BUSINESS_DESCRIPTION_CELL ||
+      cellRef === GOODS_FOR_OWN_USE_CELL ||
+      BUSINESS_DETAILS_BASIS_PERIOD_CELLS.has(cellRef)
+    );
   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);

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

@@ -474,18 +474,13 @@ const BOOK_STATED_ANNUAL_BOXES = [
 // 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. 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.
+// record for. 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.
+// Boxes 68, 69 and 73.3 are not here either: the basis period record below
+// computes and files them.
 const NO_SOURCE_ANNUAL_BOXES = [
   { box: "55", pick: 1 }, // allowances.businessPremisesRenovationAllowance (shared with enhancedCapitalAllowance)
   { box: "59", pick: 1 }, // adjustments.balancingChargeBpra (shared with balancingChargeOther)
-  { box: "68", pick: 0 }, // adjustments.basisAdjustment
-  { box: "69", pick: 0 }, // adjustments.overlapReliefUsed -- gone from 2026-27
-  { box: "73.3", pick: 0 }, // adjustments.transitionProfitAmount -- added in 2024-25
-  { box: "73.3", pick: 1 }, // adjustments.transitionProfitAccelerationAmount -- added in 2024-25
 ];
 
 // api.years in sa103-mtd-mapping.json is the source of which annual fields
@@ -624,6 +619,43 @@ export function buildSelfEmploymentAnnualSubmission(book, lines, taxData, option
     });
   }
 
+  // The basis period record (boxes 68, 69 and 73.3): the sheet computes
+  // every one of these from the book's stated basis period figures, so each
+  // files only when it carries a genuine adjustment -- box 68 is nil for
+  // almost every trader (s.7C, an accounting date of 31 March to 5 April),
+  // and a trader who has already used all of their overlap or transition
+  // profit states nothing further for it.
+  const businessDetails = rawResults["Business Details"] || {};
+  const businessDetailsNumber = (cell) => (typeof businessDetails[cell] === "number" ? businessDetails[cell] : 0);
+  const basisAdjustmentField = primaryField(boxes, "68");
+  if (!unavailableFields.has(basisAdjustmentField) && cellNumber("D197") !== 0) {
+    setPath(root, basisAdjustmentField, round2(cellNumber("D197")));
+  }
+  const overlapReliefField = primaryField(boxes, "69");
+  const overlapReliefUsed = businessDetailsNumber("D64");
+  if (!unavailableFields.has(overlapReliefField) && overlapReliefUsed > 0) {
+    setPath(root, overlapReliefField, round2(overlapReliefUsed));
+  }
+  const transitionProfitField = fieldsOf(boxEntry(boxes, "73.3"))[0];
+  const transitionAccelerationField = fieldsOf(boxEntry(boxes, "73.3"))[1];
+  const transitionProfitArising = businessDetailsNumber("O64");
+  const transitionAcceleration = businessDetailsNumber("O69");
+  if (!unavailableFields.has(transitionProfitField) && transitionProfitArising > 0) {
+    setPath(root, transitionProfitField, round2(transitionProfitArising));
+  }
+  if (!unavailableFields.has(transitionAccelerationField) && transitionAcceleration > 0) {
+    setPath(root, transitionAccelerationField, round2(transitionAcceleration));
+  }
+  // FA 2022 Sch 1 para 73(3): an election cannot exceed the untaxed balance
+  // left once this year's automatic slice (O64) is taken out of it.
+  const transitionUntaxedBalance = businessDetailsNumber("O59") - transitionProfitArising;
+  if (transitionAcceleration > transitionUntaxedBalance) {
+    warnings.push({
+      field: transitionAccelerationField,
+      reason: `the elected transition profit acceleration (${round2(transitionAcceleration)}) exceeds the untaxed balance (${round2(transitionUntaxedBalance)}); an election cannot exceed it (FA 2022 Sch 1 para 73(3)).`,
+    });
+  }
+
   // 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

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

@@ -16,6 +16,7 @@
 
 import { MONTH_SHEETS, extractTaxYearStart } from "../scenario-loader.js";
 import { shiftMonths, periodShiftMonths } from "../period-shift.js";
+import { taxYearFileName } from "../tax-year.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";
@@ -867,6 +868,35 @@ export function calculateSeCells(book, lines, taxData, scenario = {}) {
   const paidOn = (entry) => excelSerial(shiftMonths(new Date(entry.date), monthOffset));
   const admin = buildAdmin(taxData, dateSerials);
 
+  // Business Details boxes 8, 9, and the basis period record (boxes 68, 69,
+  // 73.3): the writer's own whole-year shift, never the month-level one
+  // postings move by, and the sheet's own D64/O64/D69/O74 formulas.
+  const basisPeriodInput = (value) => (value === undefined ? SHEET_BLANK : value);
+  const basisPeriod = scenario.basis_period || {};
+  const businessDetails = {
+    D59: basisPeriodInput(basisPeriod.overlapProfitBroughtForward),
+    O59: basisPeriodInput(basisPeriod.transitionProfitBroughtForward),
+    O69: basisPeriodInput(basisPeriod.transitionProfitAccelerationAmount),
+    D74: basisPeriodInput(basisPeriod.followingPeriodProfit),
+  };
+  if (scenario.period_covered_start && scenario.period_covered_end) {
+    const naturalStartYear = parseInt(taxYearFileName(new Date(scenario.period_covered_end), "se").split("-")[1], 10);
+    const yearShift = startYear - naturalStartYear;
+    const shiftYears = (d) => shiftMonths(new Date(d), yearShift * 12);
+    businessDetails.N27 = excelSerial(shiftYears(scenario.period_covered_start));
+    businessDetails.N32 = excelSerial(shiftYears(scenario.period_covered_end));
+  } else {
+    // A flat scenario TOML (not a diya-gl book) carries no documentInfo, so
+    // the printed boxes stay the blank the template itself would show.
+    businessDetails.N27 = SHEET_BLANK;
+    businessDetails.N32 = SHEET_BLANK;
+  }
+  const b17Year = dateFromExcelSerial(admin.B17).getUTCFullYear();
+  businessDetails.D64 = b17Year === 2024 ? sheetNumber(businessDetails.D59) : 0;
+  businessDetails.O64 = b17Year < 2024 ? 0 : sheetNumber(businessDetails.O59) / Math.max(1, 2029 - b17Year);
+  businessDetails.D69 = sheetNumber(businessDetails.D59) - businessDetails.D64;
+  businessDetails.O74 = sheetNumber(businessDetails.O59) - businessDetails.O64 - sheetNumber(businessDetails.O69);
+
   const salesMonths = journalMonths(scenario.sales, rate, SALES_ANALYSIS_COLUMNS, "a");
   const purchasesMonths = journalMonths(scenario.purchases, rate, PURCHASES_ANALYSIS_COLUMNS);
   const mileage = mileageMonths(scenario, taxData?.mileage);
@@ -1329,19 +1359,43 @@ export function calculateSeCells(book, lines, taxData, scenario = {}) {
     const fromNetLoss = -seFull.O129 + seFull.D174 - seFull.O169;
     return fromNetLoss < 0 ? -fromNetLoss : 0;
   });
+  // Box 68 (D197), s.7A(2)-(3): nil under s.7C(1)(c), an accounting date of
+  // 31 March to 5 April; otherwise this period's profit (box 64 less box
+  // 65) times the share of its days that fall in the tax year, plus the
+  // following period's profit (Business Details!D74) times the share of
+  // the tax year its own twelve months (EDATE) cover, less this period's
+  // whole profit.
+  const periodProfit = seFull.O174 - seFull.O179;
+  seFull.D197 = carry([seFull.O174, seFull.O179], () => {
+    const periodEnd = businessDetails.N32;
+    if (typeof periodEnd !== "number") return 0;
+    const marchThirtyFirst = excelSerial(new Date(Date.UTC(b17Year, 2, 31)));
+    if (periodEnd >= marchThirtyFirst) return 0;
+    const periodStart = businessDetails.N27;
+    const followingPeriodEnd = excelSerial(shiftMonths(dateFromExcelSerial(periodEnd), 12));
+    const thisPeriodShare = (periodEnd - Math.max(periodStart, admin.B4) + 1) / (periodEnd - periodStart + 1);
+    const nextPeriodShare = (admin.B17 - periodEnd) / (followingPeriodEnd - periodEnd);
+    return thisPeriodShare * periodProfit + nextPeriodShare * sheetNumber(businessDetails.D74) - periodProfit;
+  });
   // 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));
+  // O174-O179+N(D197)+D210+N(O190); box 72 has no input cell on this
+  // template, so its printed dash cell (O190) contributes nil.
+  const adjustedProfitBeforeFloor = carry(
+    [seFull.O174, seFull.O179, seFull.D197],
+    () => seFull.O174 - seFull.O179 + sheetNumber(seFull.D197) + 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);
   seFull.D219 = carry([adjustedProfitBeforeFloor], () => Math.max(0, -adjustedProfitBeforeFloor));
   seFull.O224 = seFull.D219;
+  // Box 73.3 (D201), para 73(1)-(4): the transition profit treated as
+  // arising this year, before election (O64) plus the elected addition
+  // (O69).
+  seFull.D201 = sheetNumber(businessDetails.O64) + sheetNumber(businessDetails.O69);
   seFull.D231 = contractorDeductions;
   seFull.J280 = admin.N20;
 
@@ -1354,10 +1408,32 @@ export function calculateSeCells(book, lines, taxData, scenario = {}) {
   // The deduction line already holds the contractor deductions negated, and the
   // total below it adds every line up.
   const contractorDeductionLine = -contractorDeductions;
-  const niLower = carry([taxableProfit], () =>
-    taxableProfit > admin.N20 ? (Math.min(taxableProfit, admin.N23) - admin.N20) * admin.L20 : 0,
+  // Class 4 NIC follows the income tax charge (para 72(3) makes the spread
+  // chargeable under ITTOIA Ch 2 Pt 2; SSCBA 1992 s.15(1)), so both bands
+  // run over the taxable profit plus box 73.3's own spread (D201), even
+  // though box 73.3 sits outside net income and box 76 for income tax.
+  const transitionProfitSpread = sheetNumber(seFull.D201);
+  const profitWithSpread = taxableProfit + transitionProfitSpread;
+  const niLower = carry([taxableProfit, seFull.D201], () =>
+    profitWithSpread > admin.N20 ? (Math.min(profitWithSpread, admin.N23) - admin.N20) * admin.L20 : 0,
+  );
+  const niUpper = carry([taxableProfit, seFull.D201], () =>
+    profitWithSpread > admin.N23 ? (profitWithSpread - admin.N23) * admin.L23 : 0,
   );
-  const niUpper = carry([taxableProfit], () => (taxableProfit > admin.N23 ? (taxableProfit - admin.N23) * admin.L23 : 0));
+  const taxableIncome = chargedOn("taxableIncome");
+  const totalIncomeTax = chargedOn("totalIncomeTax");
+  // Box 73.3's own top-slice charge (para 75(2)-(3)): the personal
+  // allowance taper is left alone (the spread joins after E7, not before
+  // E6), and the three bands run again over taxable income plus the
+  // spread, less the tax E11 already charges on taxable income alone.
+  const transitionProfitTax = carry([charged, seFull.D201], () => {
+    if (transitionProfitSpread <= 0) return 0;
+    const spread = taxableIncome + transitionProfitSpread;
+    const basic = spread < admin.M11 ? spread * admin.N6 : admin.M11 * admin.N6;
+    const higher = spread > admin.M11 ? (Math.min(spread, admin.N13) - admin.M11) * admin.N7 : 0;
+    const additional = spread > admin.N13 ? (spread - admin.N13) * admin.N8 : 0;
+    return basic + higher + additional - totalIncomeTax;
+  });
   const incomeTax = {
     E5: taxableProfit,
     // E6 = IF(E5<=0,0,MAX(0,Admin!N$4-MAX(0,E5-Admin!N$5)/2)): a loss year
@@ -1365,7 +1441,7 @@ export function calculateSeCells(book, lines, taxData, scenario = {}) {
     // this at nil rather than showing the allowance unused -- the same floor
     // Profit Forecast!C40 already applies below.
     E6: carry([taxableProfit, charged], () => (taxableProfit <= 0 ? 0 : charged.personalAllowance)),
-    E7: chargedOn("taxableIncome"),
+    E7: taxableIncome,
     C8: admin.N11,
     D8: admin.N6,
     E8: chargedOn("basicRateTax"),
@@ -1375,14 +1451,18 @@ export function calculateSeCells(book, lines, taxData, scenario = {}) {
     C10: admin.N13,
     D10: admin.N8,
     E10: chargedOn("additionalRateTax"),
-    E11: chargedOn("totalIncomeTax"),
+    E11: totalIncomeTax,
     E12: contractorDeductionLine,
     C13: dateSerials[21],
+    E14: transitionProfitTax,
     D15: admin.L20,
     E15: niLower,
     D16: admin.L23,
     E16: niUpper,
-    E18: carry([charged, niLower, niUpper], () => charged.totalIncomeTax + contractorDeductionLine + niLower + niUpper),
+    E18: carry(
+      [charged, niLower, niUpper, transitionProfitTax],
+      () => totalIncomeTax + contractorDeductionLine + transitionProfitTax + niLower + niUpper,
+    ),
   };
 
   // ── Profit forecast ──
@@ -1424,7 +1504,11 @@ export function calculateSeCells(book, lines, taxData, scenario = {}) {
 
   // ── The results, keyed the way the reconciliation reads them ──
   const results = {
-    "Business Details": { C5: businessName(scenario), O50: stated(annualAdjustments.goodsAndServicesOwnUse) },
+    "Business Details": {
+      C5: businessName(scenario),
+      O50: stated(annualAdjustments.goodsAndServicesOwnUse),
+      ...businessDetails,
+    },
     "Profit & Loss Account": pl,
     "Income Tax": incomeTax,
     "Profit Forecast": forecast,

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

@@ -435,6 +435,12 @@ export function diyaGlToScenario(book, lines, product) {
     business,
     period_start_month: new Date(periodStart).getUTCMonth() + 1,
     period_start_year: new Date(periodStart).getUTCFullYear(),
+    // The book's own accounting period, carried through unshifted: cellWrites
+    // moves it onto the target package's own year the same way it moves
+    // every other date, when it prints boxes 8 and 9 and the box 68 formula
+    // reads it back off the printed cells (Business Details!N27, N32).
+    period_covered_start: periodStart,
+    period_covered_end: book.documentInfo?.periodCoveredEnd,
     sales: grouped.sales,
     purchases: grouped.purchases,
     expected,
@@ -452,8 +458,12 @@ export function diyaGlToScenario(book, lines, product) {
   // them the calculator adds back only the wholly disallowable pair and
   // charges tax on a larger profit than the package's own sheet does.
   if (book.tax?.selfEmployment) {
-    const { allowances, adjustments, ...disallowable } = book.tax.selfEmployment;
+    const { allowances, adjustments, basisPeriod, ...disallowable } = book.tax.selfEmployment;
     if (Object.keys(disallowable).length > 0) scenario.disallowable = disallowable;
+    // The basis period record (SA103F boxes 68, 69 and 73.3): copied
+    // verbatim, since every figure in it is a stated amount the writer puts
+    // straight onto its Business Details cell.
+    if (basisPeriod) scenario.basis_period = { ...basisPeriod };
     // The annual SA103F figures the trader states by hand, keyed by HMRC's
     // own field names: the writer puts each on its SE Full box and the
     // derivation files it from there.

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

@@ -12,7 +12,7 @@
 
 export const PROVENANCE_DATA = {
   formatVersion: "diya-gl/1",
-  engineVersion: "1.2.17+67e3da11",
+  engineVersion: "1.2.19+80457d57",
   taxDataHash: "3221a7c2f39c",
   reconciledCommit: "54e8731a91279975e61b1a232fbb67fda89515f0",
   templates: {
@@ -25,8 +25,8 @@ export const PROVENANCE_DATA = {
       scorecard: "686 passed, 0 warnings, 0 failed",
     },
     se: {
-      hash: "107ff1b5c94a",
-      scorecard: "7969 passed, 0 warnings, 0 failed",
+      hash: "064605ae76ed",
+      scorecard: "7982 passed, 0 warnings, 0 failed",
     },
     ltd: {
       hash: "caa14632083b",

package/dist/app/lib/scenario-extractor.js

@@ -1152,6 +1152,7 @@ export function formatScenarioToml(metadata, grouped, expected) {
   for (const [table, figures] of [
     ["annual_allowances", expected.annual_allowances],
     ["annual_adjustments", expected.annual_adjustments],
+    ["basis_period", expected.basis_period],
   ]) {
     if (!figures) continue;
     parts.push(`[${table}]`);

package/dist/app/lib/xlsx-exporter.js

@@ -1711,6 +1711,15 @@ const SE_ANNUAL_ADJUSTMENT_CELLS = {
   includedNonTaxableProfits: "D179",
   accountingAdjustment: "D210",
 };
+// The basis period record (SA103F boxes 68, 69 and 73.3), the four stated
+// cells app/products/se.js writes from BASIS_PERIOD_CELLS, all on
+// Business Details.
+const SE_BASIS_PERIOD_CELLS = {
+  overlapProfitBroughtForward: "D59",
+  transitionProfitBroughtForward: "O59",
+  transitionProfitAccelerationAmount: "O69",
+  followingPeriodProfit: "D74",
+};
 
 // Fixedassets.xlsx!Schedule rows 115 to 119, the Structures and Buildings
 // Allowance claims below the register (SA103F boxes 53 and 53.1); the same
@@ -2206,6 +2215,23 @@ function dateAt(xml, cellRef, sharedStrings) {
   return typeof value === "number" && value > 1 ? excelSerialToDate(value) : undefined;
 }
 
+// The SE package's own accounting period, read straight off the printed
+// boxes 8 and 9 (Business Details!N27, N32) rather than guessed from the
+// journal's posting dates: periodCovered()'s guess is always the twelve
+// whole months the package's own tab grid runs, which is right for every
+// other product but wrong for a book whose true accounting date sits
+// outside 31 March to 5 April.
+async function seAccountingPeriodFromSheet(set) {
+  const hubZip = await openWorkbook(set, "Financialaccounts.xlsx");
+  if (!hubZip) return null;
+  const sheet = await openSheet(hubZip, "Business Details");
+  if (!sheet) return null;
+  const start = dateAt(sheet.xml, "N27", sheet.sharedStrings);
+  const end = dateAt(sheet.xml, "N32", sheet.sharedStrings);
+  if (!start || !end) return null;
+  return { start, end };
+}
+
 function assign(target, key, value) {
   if (value !== undefined && value !== "" && value !== 0) target[key] = value;
 }
@@ -2602,6 +2628,10 @@ export async function extractBook(set, product, lines, cellMap, options = {}) {
       }
       if (Object.keys(allowances).length > 0) selfEmployment.allowances = allowances;
       if (Object.keys(adjustments).length > 0) selfEmployment.adjustments = adjustments;
+      if (entitySheet) {
+        const basisPeriod = readStated(entitySheet, SE_BASIS_PERIOD_CELLS);
+        if (Object.keys(basisPeriod).length > 0) selfEmployment.basisPeriod = basisPeriod;
+      }
     }
     if (Object.keys(selfEmployment).length > 0) tax.selfEmployment = selfEmployment;
   }
@@ -2629,7 +2659,11 @@ export async function extractBook(set, product, lines, cellMap, options = {}) {
     }
   }
 
-  const period = periodCovered(await extractPeriodStartMonth(set, product), lines);
+  // SE reads its true accounting period off the printed boxes, since a book
+  // whose dates do not run April to March still has every posting written
+  // onto the package's own April-March tab grid.
+  const period =
+    (product === "se" && (await seAccountingPeriodFromSheet(set))) || periodCovered(await extractPeriodStartMonth(set, product), lines);
   const book = {
     documentInfo: {
       entriesType: "journal",

package/dist/app/products/se.js

@@ -8,8 +8,9 @@
 
 import { toExcelSerial } from "../lib/spreadsheet-runner.js";
 import { ACCOUNT_ID_COLUMN } from "../lib/xlsx-exporter.js";
-import { parseDate, MONTH_SHEETS } from "../lib/scenario-loader.js";
+import { parseDate, MONTH_SHEETS, extractTaxYearStart } from "../lib/scenario-loader.js";
 import { shiftMonths, periodShiftMonths } from "../lib/period-shift.js";
+import { taxYearFileName } from "../lib/tax-year.js";
 import {
   monthlyPayrollBlockRow,
   PAYE_DUE_DAY,
@@ -251,6 +252,27 @@ export const ANNUAL_ADJUSTMENT_CELLS = {
 // use" cell (label at N48), read by SE Full!D169 and SE Short!D94.
 export const GOODS_FOR_OWN_USE_CELL = "O50";
 
+// The basis period record behind SA103F boxes 68, 69 and 73.3, on
+// Business Details rows 57 to 75 (verified against the template): D59 box 69
+// (overlap profit brought forward), O59 the 2023-24 transition profit not
+// yet treated as arising, O69 the additional amount elected this year
+// (para 73(1)), D74 the following period's profit (only read when box 9 is
+// outside 31 March to 5 April). The sheet computes D64, O64, D69 and O74
+// itself; no book field carries them.
+export const BASIS_PERIOD_CELLS = {
+  overlapProfitBroughtForward: "D59",
+  transitionProfitBroughtForward: "O59",
+  transitionProfitAccelerationAmount: "O69",
+  followingPeriodProfit: "D74",
+};
+// Business Details boxes 8 and 9 (verified against the template: N27 merged
+// N27:Q27, N32 merged N32:Q32, N32 today the formula =Admin!B17), the
+// accounting period the trader's own books cover -- the sheet has nowhere
+// else to read it from, since every posting date is written onto the
+// package's own April-March tab grid regardless of the book's true dates.
+export const ACCOUNTING_PERIOD_START_CELL = "N27";
+export const ACCOUNTING_PERIOD_END_CELL = "N32";
+
 // Fixedassets.xlsx Schedule sheet -- verified against the template:
 //   Existing assets (bought before the year start): rows 8-10 land,
 //   14-18 plant, 22-26 fixtures, 30-34 computers, 38-54 motor. Each row:
@@ -593,6 +615,38 @@ function composeWrites(scenario, targetStartYear) {
       hubWrites["SE Full"][cell] = figures[field];
     }
   }
+  // The basis period record (boxes 68, 69 and 73.3): stated figures, each
+  // on its own Business Details cell.
+  if (scenario.basis_period) {
+    hubWrites["Business Details"] = hubWrites["Business Details"] || {};
+    for (const [field, cell] of Object.entries(BASIS_PERIOD_CELLS)) {
+      if (scenario.basis_period[field] === undefined) continue;
+      hubWrites["Business Details"][cell] = scenario.basis_period[field];
+    }
+  }
+  // Boxes 8 and 9: the book's own accounting period, moved forward by whole
+  // years only -- the gap between the package's own start year and the
+  // year the book's period would open in on its own, never the month-level
+  // shift that moves postings onto the package's April-March tab grid.
+  if (targetStartYear && scenario.period_covered_start && scenario.period_covered_end) {
+    const periodEnd = parseDate(scenario.period_covered_end);
+    const naturalStartYear = parseInt(taxYearFileName(periodEnd, "se").split("-")[1], 10);
+    const yearShift = targetStartYear - naturalStartYear;
+    const shiftYears = (d) => shiftMonths(d, yearShift * 12);
+    const periodStart = shiftYears(parseDate(scenario.period_covered_start));
+    const periodEndShifted = shiftYears(periodEnd);
+    hubWrites["Business Details"] = hubWrites["Business Details"] || {};
+    hubWrites["Business Details"][ACCOUNTING_PERIOD_START_CELL] = toExcelSerial(
+      periodStart.getUTCFullYear(),
+      periodStart.getUTCMonth() + 1,
+      periodStart.getUTCDate(),
+    );
+    hubWrites["Business Details"][ACCOUNTING_PERIOD_END_CELL] = toExcelSerial(
+      periodEndShifted.getUTCFullYear(),
+      periodEndShifted.getUTCMonth() + 1,
+      periodEndShifted.getUTCDate(),
+    );
+  }
 
   // Payslips.xlsx employee details
   const payslipsWrites = {};
@@ -971,6 +1025,16 @@ export const CELL_MAP = [
   // ── Business Details ──
   ["Business Details", "C5",  "Business Name",       "entityInformation.organizationIdentifier",  "Business Details", 0],
   ["Business Details", "O50", "Value of goods and services for own use (box 24)", "tax.selfEmployment.adjustments.goodsAndServicesOwnUse", "Business Details", 1],
+  ["Business Details", "N27", "Accounting period start date (box 8)", "documentInfo.periodCoveredStart", "Business Details", 1],
+  ["Business Details", "N32", "Accounting period end date (box 9)", "documentInfo.periodCoveredEnd", "Business Details", 1],
+  ["Business Details", "D59", "Overlap profit brought forward (feeds box 69)", "tax.selfEmployment.basisPeriod.overlapProfitBroughtForward", "Business Details", 1],
+  ["Business Details", "D64", "Overlap relief used this year (box 69)", "gl-cor:amount (basisPeriod.overlapReliefUsed)", "Business Details", 1],
+  ["Business Details", "D69", "Overlap profit carried forward", "gl-cor:amount (basisPeriod.overlapCarriedForward)", "Business Details", 1],
+  ["Business Details", "D74", "Following period's profit (feeds box 68)", "tax.selfEmployment.basisPeriod.followingPeriodProfit", "Business Details", 1],
+  ["Business Details", "O59", "Transition profit not yet treated as arising", "tax.selfEmployment.basisPeriod.transitionProfitBroughtForward", "Business Details", 1],
+  ["Business Details", "O64", "Transition profit treated as arising this year, before election (feeds box 73.3)", "gl-cor:amount (basisPeriod.transitionArisingBeforeElection)", "Business Details", 1],
+  ["Business Details", "O69", "Additional transition profit elected this year (feeds box 73.3)", "tax.selfEmployment.basisPeriod.transitionProfitAccelerationAmount", "Business Details", 1],
+  ["Business Details", "O74", "Transition profit carried forward to next year", "gl-cor:amount (basisPeriod.transitionCarriedForward)", "Business Details", 1],
   // ── Profit & Loss Account ──
   ["Profit & Loss Account", "B5",  "Product A sales (code a)",  "accounts.sales.4000",            "Profit & Loss Account", 1],
   ["Profit & Loss Account", "B6",  "Product B sales (code b)",  "accounts.sales.4001",            "Profit & Loss Account", 1],
@@ -1012,6 +1076,7 @@ export const CELL_MAP = [
   [TAX_SHEET, "E10", "Tax at Additional Rate (45%)", "tax.incomeTax.additionalRate",         "Income Tax Calculation", 1],
   [TAX_SHEET, "E11", "**Total Income Tax**",         "tax.incomeTax (total)",                "Income Tax Calculation", 0],
   [TAX_SHEET, "E12", "Less: CIS Deducted",           "diya-gl:cisDeduction (total)",         "Income Tax Calculation", 1],
+  [TAX_SHEET, "E14", "Income Tax on transition profit (box 73.3), top-sliced", "gl-cor:amount (transitionProfitTax)", "Income Tax Calculation", 1],
   [TAX_SHEET, "E15", "NI Class 4 (lower band)",      "tax.nationalInsurance.class4MainRate", "Income Tax Calculation", 1],
   [TAX_SHEET, "E16", "NI Class 4 (upper band)",      "tax.nationalInsurance.class4UpperRate","Income Tax Calculation", 1],
   [TAX_SHEET, "E18", "**Total Tax + NI**",           "gl-cor:taxAmount (totalTaxNI)",        "Income Tax Calculation", 0],
@@ -1119,8 +1184,10 @@ export const CELL_MAP = [
   ["SE Full", "O169", "**Total deductions from net profit (box 63)**", "gl-cor:amount (sa103f.totalDeductions)", "Self Assessment (SA103F)", 0],
   ["SE Full", "O174", "**Net business profit for tax purposes (box 64)**", "gl-cor:amount (sa103f.taxableProfit)", "Self Assessment (SA103F)", 0],
   ["SE Full", "O179", "Net business loss for tax purposes (box 65)", "gl-cor:amount (sa103f.taxableLoss)",   "Self Assessment (SA103F)", 1],
+  ["SE Full", "D197", "Adjustment where accounting period was not 12 months long (box 68)", "gl-cor:amount (sa103f.basisAdjustment)", "Self Assessment (SA103F)", 1],
   ["SE Full", "D210", "Adjustment for change of accounting practice (box 71)", "tax.selfEmployment.adjustments.accountingAdjustment", "Self Assessment (SA103F)", 1],
   ["SE Full", "O194", "**Adjusted profit (box 73)**",          "gl-cor:amount (sa103f.adjustedProfit)",      "Self Assessment (SA103F)", 0],
+  ["SE Full", "D201", "Spread of the transition profit treated as arising this year (box 73.3)", "gl-cor:amount (sa103f.transitionProfitSpread)", "Self Assessment (SA103F)", 1],
   ["SE Full", "O199", "Loss brought forward set against this year (box 74)", "gl-cor:amount (sa103f.lossBroughtForward)", "Self Assessment (SA103F)", 1],
   ["SE Full", "O204", "Other business income not in boxes 15, 16 or 60 (box 75)", "gl-cor:amount (sa103f.otherBusinessIncome)", "Self Assessment (SA103F)", 1],
   ["SE Full", "O210", "**Total taxable profits from this business (box 76)**", "gl-cor:amount (sa103f.profitForTax)", "Self Assessment (SA103F)", 0],
@@ -1892,6 +1959,8 @@ export function unitFor(sheet, cell) {
   }
   switch (sheet) {
     case "Business Details":
+      // Boxes 8 and 9, the book's own accounting period dates.
+      if (cell === ACCOUNTING_PERIOD_START_CELL || cell === ACCOUNTING_PERIOD_END_CELL) return "date";
       return "text";
     case "Admin":
       if (ADMIN_TAX_YEAR_LABEL_CELLS.has(cell)) return "text";
@@ -2461,16 +2530,45 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
     const tax = results[TAX_SHEET];
     const profit = tax.E5 || 0;
     const expectedTax = calculateExpectedTax(profit, taxData);
+    // Class 4 NIC follows the income tax charge onto box 73.3's own spread
+    // (FA 2022 Sch 1 para 72(3), SSCBA 1992 s.15(1)), even though the spread
+    // sits outside box 76 and net income for income tax purposes.
+    const transitionProfitSpread = num(results["SE Full"]?.D201);
+    const expectedTaxWithSpread = calculateExpectedTax(profit + transitionProfitSpread, taxData);
+    // Box 73.3's own top-slice charge (para 75(2)-(3)): the three bands run
+    // again over taxable income (E7) plus the spread, less the tax already
+    // charged on taxable income alone -- the personal allowance taper is
+    // left untouched, since the spread never reaches E5/E6.
+    const expectedTransitionProfitTax = (() => {
+      if (transitionProfitSpread <= 0) return 0;
+      const it = taxData.income_tax;
+      const spreadTop = (tax.E7 || 0) + transitionProfitSpread;
+      const basic = spreadTop < it.basic_band_end ? spreadTop * it.basic_rate : it.basic_band_end * it.basic_rate;
+      const higher = spreadTop > it.basic_band_end ? (Math.min(spreadTop, it.higher_band_end) - it.basic_band_end) * it.higher_rate : 0;
+      const additional = spreadTop > it.higher_band_end ? (spreadTop - it.higher_band_end) * it.additional_rate : 0;
+      return basic + higher + additional - expectedTax.income_tax;
+    })();
 
     check("Income Tax", tax.E11 || 0, expectedTax.income_tax, 0.01);
-    check("NI Class 4 (lower)", tax.E15 || 0, expectedTax.ni_class4_lower, 0.01);
+    check("Income Tax on transition profit (box 73.3)", tax.E14 || 0, expectedTransitionProfitTax, 0.01);
+    check("NI Class 4 (lower)", tax.E15 || 0, expectedTaxWithSpread.ni_class4_lower, 0.01);
+    check("NI Class 4 (upper)", tax.E16 || 0, expectedTaxWithSpread.ni_class4_upper, 0.01);
     // E18 is the sheet's own SUM(E11:E17), and E12 (the CIS already deducted,
     // carried negative) sits inside that range, so the sheet's total is the
     // computed tax and NI less what the contractors have already paid over.
     const cisSuffered = Object.values(expected.sales || {})
       .flat()
       .reduce((total, tx) => total + (tx.cis_deduction || 0), 0);
-    check("Total Tax + NI, less the CIS already deducted", tax.E18 || 0, expectedTax.total_tax_and_ni - cisSuffered, 0.01);
+    check(
+      "Total Tax + NI, less the CIS already deducted",
+      tax.E18 || 0,
+      expectedTax.income_tax +
+        expectedTransitionProfitTax +
+        expectedTaxWithSpread.ni_class4_lower +
+        expectedTaxWithSpread.ni_class4_upper -
+        cisSuffered,
+      0.01,
+    );
 
     // The allowance the sheet hands out, not the headline one. Above 100,000
     // of profit it falls by a pound for every two, and reaches nil at 125,140.
@@ -2499,7 +2597,11 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
     // the sheet's own total is SUM(E11:E17), so the deduction line is added,
     // not subtracted. Every fixture so far carries nil CIS, which is why
     // subtracting it here passed.
-    check("Tax: Total = IT + CIS deduction line + NI", tax.E18, (tax.E11 || 0) + (tax.E12 || 0) + (tax.E15 || 0) + (tax.E16 || 0));
+    check(
+      "Tax: Total = IT + transition profit tax + CIS deduction line + NI",
+      tax.E18,
+      (tax.E11 || 0) + (tax.E14 || 0) + (tax.E12 || 0) + (tax.E15 || 0) + (tax.E16 || 0),
+    );
 
     // SA103S cross-check (6g)
     const seShort = results["SE Short"];
@@ -2782,16 +2884,16 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
     );
     // 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);
+    // negation when not. Box 72 (O190) prints a dash on this template and
+    // contributes nil.
+    const adjustedProfitBeforeFloor = num(seFull.O174) - num(seFull.O179) + num(seFull.D197) + num(seFull.D210);
     check(
-      "SA103F box 73 adjusted profit (O194) = box 64 less box 65 plus box 71, floored at nil",
+      "SA103F box 73 adjusted profit (O194) = box 64 less box 65 plus boxes 68 and 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",
+      "SA103F box 77 adjusted loss (D219) = box 65 less box 64, 68 and 71, floored at nil",
       num(seFull.D219),
       Math.max(0, -adjustedProfitBeforeFloor),
     );
@@ -2801,6 +2903,114 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
       num(seFull.O194) - num(seFull.O199) + num(seFull.O204),
     );
 
+    // The basis period record (boxes 68, 69 and 73.3), anchored on the
+    // fixture's own basisPeriod figures and the package's tax year --
+    // independent of the Business Details cells the s.7A formula itself
+    // reads, so a self-consistent-but-wrong sheet fails here.
+    const businessDetails = results["Business Details"] || {};
+    const basisPeriod = expected.basis_period || {};
+    const bpOverlapBroughtForward = basisPeriod.overlapProfitBroughtForward || 0;
+    const bpTransitionBroughtForward = basisPeriod.transitionProfitBroughtForward || 0;
+    const bpTransitionAcceleration = basisPeriod.transitionProfitAccelerationAmount || 0;
+    const bpFollowingPeriodProfit = basisPeriod.followingPeriodProfit || 0;
+    check(
+      "Business Details!D59 overlap profit brought forward = the fixture's own figure",
+      num(businessDetails.D59),
+      bpOverlapBroughtForward,
+    );
+    check(
+      "Business Details!O59 transition profit not yet treated as arising = the fixture's own figure",
+      num(businessDetails.O59),
+      bpTransitionBroughtForward,
+    );
+    check(
+      "Business Details!O69 additional transition profit elected this year = the fixture's own figure",
+      num(businessDetails.O69),
+      bpTransitionAcceleration,
+    );
+    check("Business Details!D74 following period's profit = the fixture's own figure", num(businessDetails.D74), bpFollowingPeriodProfit);
+
+    // The tax year this figure is computed for -- calculateSeCells' own
+    // source (taxData.tax_year.start, falling back to the scenario's own
+    // dates), not packageYearEnd: a caller checking a single computed
+    // result rather than a generated package directory passes no year end.
+    const basisPeriodStartYear = taxData?.tax_year?.start
+      ? new Date(taxData.tax_year.start).getUTCFullYear()
+      : extractTaxYearStart(expected);
+    const packageTaxYearEnd = basisPeriodStartYear ? basisPeriodStartYear + 1 : null;
+    // s.7A(2)(a): overlap relief is used in full on the 2023-24 return only.
+    const expectedOverlapReliefUsed = packageTaxYearEnd === 2024 ? bpOverlapBroughtForward : 0;
+    check(
+      "Business Details!D64 overlap relief used this year = the 2023-24 return uses it in full, else nil",
+      num(businessDetails.D64),
+      expectedOverlapReliefUsed,
+    );
+    check(
+      "Business Details!D69 overlap profit carried forward = box 69's input less box 69's relief used",
+      num(businessDetails.D69),
+      bpOverlapBroughtForward - expectedOverlapReliefUsed,
+    );
+    // para 72(3)-(4): 1/(years left, this one included) of the untaxed
+    // transition balance, nil before 2023-24.
+    const expectedTransitionArising =
+      packageTaxYearEnd && packageTaxYearEnd >= 2024 ? bpTransitionBroughtForward / Math.max(1, 2029 - packageTaxYearEnd) : 0;
+    check(
+      "Business Details!O64 transition profit treated as arising this year, before election = the fixture's balance divided by the years left",
+      num(businessDetails.O64),
+      expectedTransitionArising,
+    );
+    check(
+      "Business Details!O74 transition profit carried forward = the fixture's balance less what this year and the election take",
+      num(businessDetails.O74),
+      bpTransitionBroughtForward - expectedTransitionArising - bpTransitionAcceleration,
+    );
+    // para 73(3): an election cannot exceed the untaxed balance left once
+    // this year's automatic slice is taken out of it -- checked against the
+    // sheet's own O69, not the fixture's, so a sheet that carries an
+    // over-large election fails here even when the fixture itself is fine.
+    check(
+      "Business Details!O69 election does not exceed the untaxed transition balance (para 73(3))",
+      Math.max(0, num(businessDetails.O69) - (bpTransitionBroughtForward - expectedTransitionArising)),
+      0,
+    );
+    // Box 73.3 (D201): this year's automatic slice plus the election.
+    check(
+      "SA103F box 73.3 spread of the transition profit treated as arising (D201) = box O64 plus box O69",
+      num(seFull.D201),
+      expectedTransitionArising + bpTransitionAcceleration,
+    );
+
+    // Box 68 (D197), s.7A: nil under s.7C for an accounting date of 31
+    // March to 5 April. Both fixtures ship one, so the independent figure
+    // is nil on every package year -- a book whose accounting date sits
+    // outside that window is covered by the calc-tier basis period test.
+    const periodProfit = num(seFull.O174) - num(seFull.O179);
+    const periodCoveredStart = expected.period_covered_start ? parseDate(expected.period_covered_start) : null;
+    const periodCoveredEnd = expected.period_covered_end ? parseDate(expected.period_covered_end) : null;
+    let expectedBasisAdjustment = 0;
+    if (periodCoveredStart && periodCoveredEnd && basisPeriodStartYear) {
+      const naturalStartYear = parseInt(taxYearFileName(periodCoveredEnd, "se").split("-")[1], 10);
+      const shiftYears = (d) => shiftMonths(d, (basisPeriodStartYear - naturalStartYear) * 12);
+      const shiftedStart = shiftYears(periodCoveredStart);
+      const shiftedEnd = shiftYears(periodCoveredEnd);
+      const marchThirtyFirst = new Date(Date.UTC(basisPeriodStartYear + 1, 2, 31));
+      if (shiftedEnd < marchThirtyFirst) {
+        const dayMs = 24 * 60 * 60 * 1000;
+        const taxYearStart = new Date(Date.UTC(basisPeriodStartYear, 3, 6));
+        const taxYearEnd = new Date(Date.UTC(basisPeriodStartYear + 1, 3, 5));
+        const followingPeriodEnd = shiftMonths(shiftedEnd, 12);
+        const thisPeriodShare = (shiftedEnd - Math.max(shiftedStart, taxYearStart) + dayMs) / (shiftedEnd - shiftedStart + dayMs);
+        const nextPeriodShare = (taxYearEnd - shiftedEnd) / (followingPeriodEnd - shiftedEnd);
+        expectedBasisAdjustment = thisPeriodShare * periodProfit + nextPeriodShare * bpFollowingPeriodProfit - periodProfit;
+      }
+    }
+    check(
+      "SA103F box 68 adjustment where the accounting period was not 12 months long (D197) = the s.7A apportionment",
+      num(seFull.D197),
+      expectedBasisAdjustment,
+      0.01,
+    );
+
     // The capital allowance boxes have no profit and loss source: they read
     // the fixed asset schedule across the cross-file external link.
     const returnSchedule = results["Fixedassets.xlsx!Schedule"];
@@ -2931,19 +3141,19 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
       num(seFull.D174) - num(seFull.O122) - num(seFull.O160),
       ownUseStated,
     );
-    // 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.
+    // The same two boxes anchored on the figures 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 73 adjusted profit (O194) = box 64 less box 65 plus the box 71 figure the book states, floored at nil",
+      "SA103F box 73 adjusted profit (O194) = box 64 less box 65 plus boxes 68 and 71 the book states, floored at nil",
       num(seFull.O194),
-      Math.max(0, num(seFull.O174) - num(seFull.O179) + statedAccountingAdjustment),
+      Math.max(0, num(seFull.O174) - num(seFull.O179) + expectedBasisAdjustment + statedAccountingAdjustment),
     );
     check(
-      "SA103F box 77 adjusted loss (D219) = box 65 less box 64 and the box 71 figure the book states, floored at nil",
+      "SA103F box 77 adjusted loss (D219) = box 65 less box 64, 68 and 71 the book states, floored at nil",
       num(seFull.D219),
-      Math.max(0, num(seFull.O179) - num(seFull.O174) - statedAccountingAdjustment),
+      Math.max(0, num(seFull.O179) - num(seFull.O174) - expectedBasisAdjustment - statedAccountingAdjustment),
     );
 
     if (sa103s) {

package/dist/web/spreadsheets.diyaccounting.co.uk/public/schema/diya-gl-book-v2.schema.json

@@ -897,6 +897,28 @@
                 }
               }
             },
+            "basisPeriod": {
+              "type": "object",
+              "description": "The basis period record behind SA103F boxes 68, 69 and 73.3, for a book whose accounting date is not 31 March to 5 April. overlapProfitBroughtForward is deducted in full on the 2023-24 return (box 69). transitionProfitBroughtForward is the 2023-24 transition profit left after every amount already treated as arising; each year 1/(years left, this one included) of it is treated as arising (box 73.3), unless transitionProfitAccelerationAmount elects an additional amount that year. followingPeriodProfit is the profit (a loss negative) of the accounting period after this one, read only when box 9 is outside 31 March to 5 April, and feeds the box 68 apportionment.",
+              "additionalProperties": false,
+              "properties": {
+                "overlapProfitBroughtForward": {
+                  "type": "number",
+                  "minimum": 0
+                },
+                "transitionProfitBroughtForward": {
+                  "type": "number",
+                  "minimum": 0
+                },
+                "transitionProfitAccelerationAmount": {
+                  "type": "number",
+                  "minimum": 0
+                },
+                "followingPeriodProfit": {
+                  "type": "number"
+                }
+              }
+            },
             "costOfGoods": {
               "type": "number",
               "minimum": 0,

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@diy-accounting-uk/diya-gl",
-  "version": "1.2.17",
+  "version": "1.2.19",
   "type": "module",
   "description": "Recalculate, read and write DIYA-GL books from the command line",
   "license": "Apache-2.0",