@diy-accounting-uk/diya-gl 1.2.2 → 1.2.3

package/dist/app/data/filing/ct600-v3.toml

@@ -682,6 +682,7 @@ format = "integer"
 notes = "Use when the AP straddles two financial years with different limits. Not for quarterly instalment payers"
 element = "FirstYear"
 xmlPath = "/IRenvelope/CompanyTaxReturn/CompanyTaxCalculation/CorporationTaxChargeable/AssociatedCompanies/AssociatedCompaniesFinancialYears/FirstYear"
+sheetCell = "Financialaccounts.xlsx!CT600!Y118"
 
 [[box]]
 number = 328
@@ -691,6 +692,7 @@ format = "integer"
 notes = "As box 327"
 element = "SecondYear"
 xmlPath = "/IRenvelope/CompanyTaxReturn/CompanyTaxCalculation/CorporationTaxChargeable/AssociatedCompanies/AssociatedCompaniesFinancialYears/SecondYear"
+sheetCell = "Financialaccounts.xlsx!CT600!Y120"
 
 [[box]]
 number = 329

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

@@ -289,16 +289,14 @@
           "rows": [
             {
               "box": 326,
-              "rule": { "op": "fixed", "value": 0, "why": "the working sheet's marginal relief assumes no associated companies" }
-            },
-            {
-              "box": 327,
-              "rule": { "op": "fixed", "value": 0, "why": "the working sheet's marginal relief assumes no associated companies" }
-            },
-            {
-              "box": 328,
-              "rule": { "op": "fixed", "value": 0, "why": "the working sheet's marginal relief assumes no associated companies" }
+              "rule": {
+                "op": "fixed",
+                "value": 0,
+                "why": "the sheet reports associated companies by financial year in boxes 327 and 328, not as a whole-period count"
+              }
             },
+            { "box": 327 },
+            { "box": 328 },
             {
               "box": 329,
               "rule": {

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

@@ -848,7 +848,7 @@
       "box": "102",
       "label": "Adjustment to profits chargeable to Class 4 NICs",
       "cell": null,
-      "field": "adjustmentToProfitsForClass4",
+      "field": "adjustments.adjustmentToProfitsForClass4",
       "route": "annual"
     },
     {

package/dist/app/data/releases.json

@@ -285,6 +285,32 @@
           "scorecard": "101279 passed, 0 warnings, 0 failed"
         }
       }
+    },
+    {
+      "tag": "diya-gl-v1.2.2",
+      "date": "2026-09-10",
+      "formatVersion": "diya-gl/1",
+      "engineVersion": "1.2.2+f31df0f7451c",
+      "taxDataHash": "6a9c036b5f9c",
+      "reconciledCommit": "320b4b8a1585e16fa170c2d312c14df38d0bcf5b",
+      "templates": {
+        "bst": {
+          "hash": "0d003e10e00c",
+          "scorecard": "810 passed, 0 warnings, 0 failed"
+        },
+        "taxi": {
+          "hash": "1ff69654d64d",
+          "scorecard": "686 passed, 0 warnings, 0 failed"
+        },
+        "se": {
+          "hash": "c6a50059cc90",
+          "scorecard": "7679 passed, 0 warnings, 0 failed"
+        },
+        "ltd": {
+          "hash": "0c18ceeaced4",
+          "scorecard": "101279 passed, 0 warnings, 0 failed"
+        }
+      }
     }
   ]
 }

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

@@ -31,6 +31,7 @@ import {
   STRADDLING_COLUMNS,
   STOCK_MATERIALS_PERCENT_CELL,
   STOCK_FINAL_COUNT_CELL,
+  ADMIN_ASSOCIATED_COMPANIES_CELL,
   SCHEDULE_ASSET_CLASSES,
   SCHEDULE_NEW_ASSET_ROWS,
   CHARGE_REGISTER_ROWS,
@@ -619,6 +620,7 @@ export function isLtdInputCell(file, sheet, cellRef, monthTabs = monthTabOrder(3
     case "Financialaccounts.xlsx":
       if (sheet === "OpenAccounts") return isOpenAccountsInputCell(cellRef);
       if (sheet === "Stock") return cellRef === STOCK_MATERIALS_PERCENT_CELL || cellRef === STOCK_FINAL_COUNT_CELL;
+      if (sheet === "Admin") return cellRef === ADMIN_ASSOCIATED_COMPANIES_CELL;
       return false;
     default:
       return false;

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

@@ -638,7 +638,7 @@ function computeLtd(book, lines, taxData, scenario) {
   const tabs = period.tabs;
   const results = {};
 
-  const admin = buildAdmin(taxData, period);
+  const admin = buildAdmin(taxData, period, scenario.business?.associated_companies ?? 0);
   results.Admin = admin;
   link("Admin", { ...linkOnlyCells(adminDateChain(period), admin), N11: admin.B32 });
 
@@ -872,7 +872,7 @@ export function calculateLtdCells(book, lines, taxData, scenario) {
 // dates the whole book hangs off. The corporation tax rows split the period
 // at 31 March: L6 is the period start, N6 the earlier of the first financial
 // year's end and the period end, L7 the day after and N7 the period end.
-function buildAdmin(taxData, period) {
+function buildAdmin(taxData, period, associatedCompanies) {
   const corporationTax = taxData.corporation_tax || {};
   const capitalAllowances = taxData.capital_allowances || {};
   const depreciation = taxData.depreciation || {};
@@ -893,6 +893,7 @@ function buildAdmin(taxData, period) {
     P9: corporationTax.marginal_relief_fraction,
     P12: corporationTax.small_profits_limit,
     P13: corporationTax.main_rate_limit,
+    P14: associatedCompanies,
     G5: Math.round(capitalAllowances.annual_investment_allowance * 100),
     G6: Math.round(capitalAllowances.writing_down_allowance_main * 100),
     G7: Math.round(capitalAllowances.annual_investment_allowance * 100),
@@ -1791,6 +1792,7 @@ function buildCorporationTax({ admin, trialBalance, blocks, publishedPl }) {
     marginalReliefFraction: admin.P9,
     lowerLimit: admin.P12,
     upperLimit: admin.P13,
+    associatedCompanies: admin.P14,
   });
 
   sheet.A33 = financialYears.years[0].days;
@@ -1833,6 +1835,7 @@ function buildCt600(corporationTax, pl, admin) {
     AA126: corporationTax.G33,
     AJ126: corporationTax.J33,
     AJ128: corporationTax.J34,
+    Y118: admin.P14,
   };
   // The second financial year's row is stated only when the period reaches
   // into it.
@@ -1840,6 +1843,7 @@ function buildCt600(corporationTax, pl, admin) {
     sheet.C128 = corporationTax.E34;
     sheet.N128 = corporationTax.F34;
     sheet.AA128 = corporationTax.G34;
+    sheet.Y120 = admin.P14;
   }
   if (corporationTax.K22 > 0) sheet.Z70 = corporationTax.K22;
   if (corporationTax.K26 > 0) sheet.Z72 = corporationTax.K26;

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

@@ -416,7 +416,8 @@ export function buildSelfEmploymentQuarterlyUpdates(book, lines, taxData, option
   const box24 = boxEntry(boxes, "24");
   warnings.push({
     field: fieldsOf(box24)[1],
-    reason: "SA103F box 24 combines advertising and business entertainment in one Profit & Loss Account row; the template cannot separate them.",
+    reason:
+      "SA103F box 24 combines advertising and business entertainment in one Profit & Loss Account row; the template cannot separate them.",
   });
   warnings.push({
     field: "periodExpenses.consolidatedExpenses",
@@ -425,7 +426,7 @@ export function buildSelfEmploymentQuarterlyUpdates(book, lines, taxData, option
   warnings.push({
     field: disallowableField,
     reason:
-      'SA103F box 44 is Profit & Loss Account row 34 alone; a loss on disposal (row 33) stays inside box 29\'s allowable total, ' +
+      "SA103F box 44 is Profit & Loss Account row 34 alone; a loss on disposal (row 33) stays inside box 29's allowable total, " +
       "which is not an allowable deduction, with nothing moved to a disallowable box.",
     handComputed: round2(pl.B33 || 0),
   });
@@ -452,22 +453,53 @@ export function buildSelfEmploymentQuarterlyUpdates(book, lines, taxData, option
 // Every annual field this book can source, and a warning naming the box for
 // every one it cannot -- section 8 of the design records why each is out of
 // reach today: no cell in the template, a cell the customer fills by hand,
-// or a box the schema has no field for.
+// or a box the schema has no field for. Three of these boxes (52, 54, 69)
+// carry a field that also moves in and out of HMRC's own schema by tax
+// year -- annualFieldsUnavailableForYear() below is what keeps a year that
+// no longer accepts a field from warning about it as if it still did.
 const NO_SOURCE_ANNUAL_BOXES = [
   { box: "51", pick: 0 }, // allowances.capitalAllowanceSpecialRatePool
   { box: "51", pick: 1 }, // allowances.capitalAllowanceSingleAssetPool (shared with box 50)
+  { box: "52", pick: 0 }, // allowances.zeroEmissionsGoodsVehicleAllowance -- gone from 2025-26
   { box: "52.1", pick: 0 }, // allowances.zeroEmissionsCarAllowance
   { box: "53", pick: 0 }, // allowances.structuredBuildingAllowance
   { box: "53.1", pick: 0 }, // allowances.enhancedStructuredBuildingAllowance
+  { box: "54", pick: 1 }, // allowances.electricChargePointAllowance -- gone from 2025-26 (shared with box 55's enhancedCapitalAllowance)
   { box: "55", pick: 1 }, // allowances.businessPremisesRenovationAllowance (shared with enhancedCapitalAllowance)
   { box: "59", pick: 1 }, // adjustments.balancingChargeBpra (shared with balancingChargeOther)
   { box: "62", pick: 0 }, // adjustments.includedNonTaxableProfits
   { box: "68", pick: 0 }, // adjustments.basisAdjustment
+  { box: "69", pick: 0 }, // adjustments.overlapReliefUsed -- gone from 2026-27
   { box: "71", pick: 0 }, // adjustments.accountingAdjustment
-  { box: "73.3", pick: 0 }, // adjustments.transitionProfitAmount
-  { box: "73.3", pick: 1 }, // adjustments.transitionProfitAccelerationAmount
+  { 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
+// HMRC's schema accepts in a given tax year: a field named in an earlier
+// year's own fieldsAdded is not yet live before that year, and a field
+// named in that year's or an earlier year's fieldsGone is no longer live
+// from that year on. A fieldsAdded entry that carries a "status" (the two
+// 2026-27 additions, gated behind HMRC test flags) is not treated as a
+// live field here -- neither has a cell in this template regardless, so
+// the payload does not change, only whether the gap is worth warning about.
+function annualFieldsUnavailableForYear(taxYear) {
+  const years = loadMapping().api.years;
+  const order = Object.keys(years);
+  const index = order.indexOf(taxYear);
+  if (index === -1) throw new Error(`sa103-mtd-mapping.json's api.years carries no entry for tax year "${taxYear}"`);
+  const unavailable = new Set();
+  for (let i = index + 1; i < order.length; i++) {
+    for (const added of years[order[i]].fieldsAdded || []) {
+      if (typeof added === "string") unavailable.add(added);
+    }
+  }
+  for (let i = 0; i <= index; i++) {
+    for (const gone of years[order[i]].fieldsGone || []) unavailable.add(gone);
+  }
+  return unavailable;
+}
+
 /**
  * The annual submission that closes the year, built off the same engine the
  * reconciliation runs.
@@ -485,6 +517,8 @@ export function buildSelfEmploymentAnnualSubmission(book, lines, taxData, option
   const rawResults = calculateSeCells(book, lines, taxData, scenario);
   const seFull = rawResults["SE Full"];
   const boxes = sa103fBoxes();
+  const taxYear = taxYearLabel(taxData, book);
+  const unavailableFields = annualFieldsUnavailableForYear(taxYear);
 
   // Each mapping field name already carries its own top-level branch
   // ("allowances.annualInvestmentAllowance", "adjustments.balancingChargeOther",
@@ -518,13 +552,15 @@ export function buildSelfEmploymentAnnualSubmission(book, lines, taxData, option
   ];
   for (const { box: boxNumber, pick } of NO_SOURCE_ANNUAL_BOXES) {
     const entry = boxEntry(boxes, boxNumber);
+    const field = fieldsOf(entry)[pick];
+    if (unavailableFields.has(field)) continue;
     warnings.push({
-      field: fieldsOf(entry)[pick],
+      field,
       reason: `SA103F box ${boxNumber} has no cell the template computes; the customer fills it in by hand.`,
     });
   }
 
-  const result = { taxYear: taxYearLabel(taxData, book) };
+  const result = { taxYear };
   if (Object.keys(allowances).length > 0) result.allowances = allowances;
   if (Object.keys(adjustments).length > 0) result.adjustments = adjustments;
   result.warnings = warnings;

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

@@ -12,7 +12,7 @@
 
 export const PROVENANCE_DATA = {
   "formatVersion": "diya-gl/1",
-  "engineVersion": "1.2.2+f31df0f7451c",
+  "engineVersion": "1.2.3+894e8ba15123",
   "taxDataHash": "6a9c036b5f9c",
   "reconciledCommit": "320b4b8a1585e16fa170c2d312c14df38d0bcf5b",
   "templates": {
@@ -29,7 +29,7 @@ export const PROVENANCE_DATA = {
       "scorecard": "7679 passed, 0 warnings, 0 failed"
     },
     "ltd": {
-      "hash": "0c18ceeaced4",
+      "hash": "d95b3df1e439",
       "scorecard": "101279 passed, 0 warnings, 0 failed"
     }
   }

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

@@ -1002,7 +1002,7 @@ export function formatScenarioToml(metadata, grouped, expected) {
   if (metadata.business) {
     parts.push("[business]");
     for (const [k, v] of Object.entries(metadata.business)) {
-      parts.push(`${k} = "${escapeTomlString(String(v))}"`);
+      parts.push(typeof v === "number" ? `${k} = ${v}` : `${k} = "${escapeTomlString(String(v))}"`);
     }
     parts.push("");
   }

package/dist/app/lib/tax/corporation-tax.js

@@ -13,15 +13,20 @@
  * limit because there was one rate and no relief, and defaulting either of
  * those away invents a relief those years never had.
  *
+ * Both limits are divided by one plus the number of associated companies
+ * (`ctRates.associated_companies`, default 0 -- a company with no associates
+ * keeps the full limits).
+ *
  * @param {number} profit - profit chargeable to CT
- * @param {Object} ctRates - { small_profits_rate, main_rate, small_profits_limit, main_rate_limit, marginal_relief_fraction }
+ * @param {Object} ctRates - { small_profits_rate, main_rate, small_profits_limit, main_rate_limit, marginal_relief_fraction, associated_companies }
  * @returns {{ profitChargeable, smallProfitsRate, mainRate, corporationTax, marginalRelief }}
  */
 export function calculateCorporationTax(profit, ctRates) {
   const spr = ctRates.small_profits_rate;
   const mr = ctRates.main_rate;
-  const spl = ctRates.small_profits_limit;
-  const splu = ctRates.main_rate_limit ?? ctRates.small_profits_limit_upper ?? 250000;
+  const associatedDivisor = 1 + (ctRates.associated_companies ?? 0);
+  const spl = ctRates.small_profits_limit / associatedDivisor;
+  const splu = (ctRates.main_rate_limit ?? ctRates.small_profits_limit_upper ?? 250000) / associatedDivisor;
   const mrf = ctRates.marginal_relief_fraction ?? 0.015;
 
   if (profit <= 0) {
@@ -82,7 +87,8 @@ export function financialYearsInPeriod(periodStart, periodEnd) {
  * working sheet charges it: the chargeable profit is split across the two
  * years by day count, each share meets its own year's rate, and marginal
  * relief applies to a share that sits between the two limits, with both
- * limits apportioned by the same day count.
+ * limits apportioned by the same day count and then divided by one plus the
+ * number of associated companies.
  *
  * @param {number} profitChargeable
  * @param {Array<{ year: number, days: number }>} financialYears - two entries, the second possibly nil
@@ -93,14 +99,16 @@ export function financialYearsInPeriod(periodStart, periodEnd) {
  * @param {number} rates.marginalReliefFraction
  * @param {number} rates.lowerLimit
  * @param {number} rates.upperLimit
+ * @param {number} [rates.associatedCompanies] - default 0
  * @returns {{ rows: Array<{ year, days, profitShare, ratePercent, taxBeforeRelief, marginalRelief, tax }>, tax: number, marginalRelief: number, taxBeforeRelief: number }}
  */
 export function apportionCorporationTax(profitChargeable, financialYears, totalDays, rates) {
+  const associatedDivisor = 1 + (rates.associatedCompanies ?? 0);
   const rows = financialYears.map((financialYear, index) => {
     const share = totalDays > 0 ? financialYear.days / totalDays : 0;
     const profitShare = profitChargeable > 0 ? profitChargeable * share : 0;
-    const lowerLimit = rates.lowerLimit * share;
-    const upperLimit = rates.upperLimit * share;
+    const lowerLimit = (rates.lowerLimit * share) / associatedDivisor;
+    const upperLimit = (rates.upperLimit * share) / associatedDivisor;
     const ratePercent = profitShare <= lowerLimit ? rates.smallProfitsRatePercent[index] : rates.mainRatePercent;
     const taxBeforeRelief = (profitShare * ratePercent) / 100;
     const marginalRelief =

package/dist/app/products/ltd.js

@@ -250,6 +250,11 @@ const STOCK_FINAL_ADJUSTMENT_CELL = "Z30";
 // N4 and T4 are all zero.
 export const STOCK_MATERIALS_PERCENT_CELL = "H4";
 
+// The number of companies associated with this one, entered beside the
+// corporation tax rates it divides. The only Admin cell cellWrites() fills;
+// the rates beside it come from the tax data, not the book.
+export const ADMIN_ASSOCIATED_COMPANIES_CELL = "P14";
+
 // ── OpenAccounts layout ────────────────────────────────────────────────────
 // Row 13 takes fixed assets as original cost (G:K) and accumulated
 // depreciation (M:Q), one column per asset class, with net book value in E13.
@@ -561,6 +566,15 @@ export function cellWrites(scenario, targetStartYear, yearEndMonth) {
     const directors = (scenario.employees || []).filter((e) => e.isDirector);
     if (directors[0]?.name) bd.E5 = directors[0].name;
     if (directors[1]?.name) bd.E6 = directors[1].name;
+
+    // The number of companies associated with this one, which divides both
+    // marginal relief limits. Written even when it is none: a blank cell and a
+    // stated zero mean the same to the sheet's arithmetic, but only the stated
+    // zero comes back when the package is read, and the JS engine states it
+    // either way. Leaving it blank makes the two halves of the roundtrip
+    // disagree about a cell they agree on the value of.
+    if (!hubWrites.Admin) hubWrites.Admin = {};
+    hubWrites.Admin.P14 = biz.associated_companies ?? 0;
   }
 
   // Opening balance sheet (OpenAccounts)
@@ -1185,6 +1199,8 @@ export const CELL_MAP = [
   ["CT600", "AJ131", "**Box 430: corporation tax**", "gl-cor:taxAmount (ct600.box430)",  "CT600 as filed", 0],
   ["CT600", "Y133",  "Box 435: marginal rate relief","gl-cor:taxAmount (ct600.box435)",  "CT600 as filed", 1],
   ["CT600", "Y135",  "**Box 440: corporation tax net of marginal rate relief**", "gl-cor:taxAmount (ct600.box440)", "CT600 as filed", 0],
+  ["CT600", "Y118",  "Box 327: associated companies, first financial year",  "gl-cor:count (ct600.box327)", "CT600 as filed", 1],
+  ["CT600", "Y120",  "Box 328: associated companies, second financial year", "gl-cor:count (ct600.box328)", "CT600 as filed", 1],
   // ── Published P&L (column B is last year, column F this year) ──
   ["PubP&L", "F7",  "Sales Turnover",              "gl-cor:amount (pubPL.salesTurnover)","Published P&L", 1],
   ["PubP&L", "F8",  "Investment Grants",           "gl-cor:amount (pubPL.grants)",    "Published P&L", 1],
@@ -1606,6 +1622,7 @@ export function standardReads() {
   for (const cell of CT600_CELLS) add("CT600", cell);
 
   for (const [cell] of ADMIN_TAX_DATA_CELLS) add("Admin", cell);
+  add("Admin", "P14");
   add("Admin", "F21");
   add("Admin", "B9");
   add("Admin", "B32");
@@ -2043,9 +2060,9 @@ const RATE_CELLS = {
 // Cells that hold a whole number of something: days, years, miles, shares, a
 // week number or a flag.
 const COUNT_CELLS = {
-  Admin: ["K6", "K7", "N16", "N17"],
+  Admin: ["K6", "K7", "N16", "N17", "P14"],
   CorporationTax: ["A33", "A34", "A35", "E33", "E34"],
-  CT600: ["C126"],
+  CT600: ["C126", "Y118", "Y120"],
   Report: ["I95", "F97", "F98"],
 };
 
@@ -3957,6 +3974,11 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
       check(`Admin ${cell}: ${label}`, num(admin[cell]), fromTaxData(taxData), 0.0001);
     }
 
+    // The associated companies count is a business fact, not a tax-year
+    // one, so it is not in ADMIN_TAX_DATA_CELLS -- it comes from the
+    // scenario's own business block, defaulting to none.
+    check("Admin P14: number of associated companies", num(admin.P14), expected.business?.associated_companies ?? 0, 0);
+
     // F21 is the year-end seed every other date in the package cascades
     // from. Its own anchor row and the three published documents that quote
     // the year end all have to land on it. The seed itself is measured
@@ -4094,6 +4116,15 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
       check("CT600: second financial year profit = second tax row profit", num(ct600.N128), num(corporationTax.F34));
       check("CT600: second financial year rate = second tax row rate", num(ct600.AA128), num(corporationTax.G34), 0);
     }
+    // Boxes 327 and 328 carry the associated companies count for each
+    // financial year row. The product tracks one count for the whole
+    // period, so both boxes carry the same figure; box 328 follows box 385
+    // and the rest of the second row blank when the period does not
+    // straddle two financial years.
+    check("CT600: associated companies, first financial year = Admin P14", num(ct600.Y118), num(admin.P14));
+    if (num(corporationTax.A34) > 0) {
+      check("CT600: associated companies, second financial year = Admin P14", num(ct600.Y120), num(admin.P14));
+    }
     check("CT600: tax payable = tax chargeable", num(ct600.AJ131), num(ct600.AJ126) + num(ct600.AJ128));
     check("CT600: marginal rate relief = the working sheet's relief", num(ct600.Y133), num(corporationTax.L33) + num(corporationTax.L34));
     check("CT600: tax net of marginal relief = the working sheet's charge", num(ct600.Y135), num(corporationTax.K35));
@@ -4142,11 +4173,13 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
       // Each row's share of the profit is charged at the small profits rate
       // up to its share of the lower limit and at the main rate above it,
       // with marginal relief tapering the gap up to the upper limit. Both
-      // limits are shared out over the period the same way the profit is.
+      // limits are shared out over the period the same way the profit is,
+      // then divided by one plus the number of associated companies.
       const admin = results.Admin;
       if (admin && days > 0) {
-        const lowerLimit = (rowDays) => (num(admin.P12) * rowDays) / days;
-        const upperLimit = (rowDays) => (num(admin.P13) * rowDays) / days;
+        const associatedDivisor = 1 + num(admin.P14);
+        const lowerLimit = (rowDays) => (num(admin.P12) * rowDays) / days / associatedDivisor;
+        const upperLimit = (rowDays) => (num(admin.P13) * rowDays) / days / associatedDivisor;
         const reliefFor = (rowProfit, rowDays) =>
           rowProfit > lowerLimit(rowDays) && rowProfit < upperLimit(rowDays) ? (upperLimit(rowDays) - rowProfit) * num(admin.P9) : 0;
         const rateFor = (rowProfit, rowDays, smallProfitsRate) => (rowProfit <= lowerLimit(rowDays) ? smallProfitsRate : num(admin.P8));
@@ -4186,7 +4219,10 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
 
       // The charge the period's profit actually bears, against the statutory
       // computation worked independently of the sheet.
-      const statutory = calculateCorporationTax(profit, taxData.corporation_tax).corporationTax;
+      const statutory = calculateCorporationTax(profit, {
+        ...taxData.corporation_tax,
+        associated_companies: expected.business?.associated_companies ?? 0,
+      }).corporationTax;
       check("CT: charge for the year = the statutory computation with marginal relief", num(ct.K35), statutory, 1);
     }
   }

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@diy-accounting-uk/diya-gl",
-  "version": "1.2.2",
+  "version": "1.2.3",
   "type": "module",
   "description": "Recalculate, read and write DIYA-GL books from the command line",
   "license": "Apache-2.0",