@diy-accounting-uk/diya-gl 1.2.3 → 1.2.5
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/dist/app/data/filing/ct600-v3.toml +1 -0
- package/dist/app/data/hmrc/form-layouts/ltd.json +377 -73
- package/dist/app/data/ltd-2020.toml +11 -0
- package/dist/app/data/ltd-2021.toml +11 -0
- package/dist/app/data/ltd-2022.toml +11 -0
- package/dist/app/data/ltd-2023.toml +11 -0
- package/dist/app/data/ltd-2024.toml +11 -0
- package/dist/app/data/ltd-2025.toml +11 -0
- package/dist/app/data/ltd-2026.toml +11 -0
- package/dist/app/data/ltd-2027.toml +11 -0
- package/dist/app/data/releases.json +52 -0
- package/dist/app/data/roundtrip-budget.json +1 -1
- package/dist/app/data/roundtrip-unrepresentable.json +5 -0
- package/dist/app/lib/anchors/ltd.js +14 -1
- package/dist/app/lib/calculators/ltd.js +38 -15
- package/dist/app/lib/calculators/se.js +37 -1
- package/dist/app/lib/diya-gl-loader.js +28 -4
- package/dist/app/lib/generator.js +20 -10
- package/dist/app/lib/provenance-data.js +19 -19
- package/dist/app/lib/scenario-extractor.js +13 -3
- package/dist/app/lib/tax/corporation-tax.js +120 -19
- package/dist/app/products/ltd.js +128 -38
- package/dist/app/products/se.js +29 -1
- package/dist/web/spreadsheets.diyaccounting.co.uk/public/schema/diya-gl-book-v2.schema.json +2 -1
- package/package.json +1 -1
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@@ -1363,6 +1363,7 @@ format = "whole"
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notes = "Guide notes franked investment income was repealed on 6 April 2016; enter exempt ABGH distributions per CTA 2010 s.1000(1), excluding certain intra-group distributions. Feeds augmented profits for marginal relief"
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element = "FrankedInvestmentIncome"
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xmlPath = "/IRenvelope/CompanyTaxReturn/IndicatorsAndInformation/FrankedInvestmentIncome"
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sheetCell = "Financialaccounts.xlsx!CT600!Z114"
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[[box]]
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number = 625
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"twoYear": true,
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"priorYearNote": "The prior-year column stays blank until the comparatives are entered on the opening balance sheet.",
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"rows": [
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"heading": "balance-sheet/1/A",
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"empty": true,
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"note": "The template carries no figure for this heading."
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"heading": "balance-sheet/1/B"
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"heading": "balance-sheet/1/C"
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"heading": "balance-sheet/1/D",
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"note": "The template carries no figure for this heading."
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"heading": "balance-sheet/1/E"
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"heading": "balance-sheet/1/F"
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"heading": "balance-sheet/1/G"
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"heading": "balance-sheet/1/H"
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"heading": "balance-sheet/1/I",
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"empty": true,
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"note": "The template carries no figure for this heading."
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"heading": "balance-sheet/1/J",
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"note": "The template carries no figure for this heading."
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"heading": "balance-sheet/1/K",
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"total": true
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"twoYear": true,
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"priorYearNote": "Only turnover carries a prior-year figure. The sheet's prior-year cost of sales holds the materials line alone and its subcontractors line is not read, so that column stays blank rather than showing a short total.",
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"rows": [
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"heading": "profit-and-loss/-/A",
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"priorCell": "Financialaccounts.xlsx!PubP&L!B9"
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"heading": "profit-and-loss/-/B",
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"rule": {
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"why": "other income is the gross bank interest; PubP&L!F48 holds the same figure but is not a read, and the working sheet's K24 is"
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"heading": "profit-and-loss/-/C"
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"heading": "profit-and-loss/-/D",
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"rule": {
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"why": "administrative expenses less the staff costs and the amounts written off assets already printed above; goodwill written off stays here"
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"heading": "profit-and-loss/-/G"
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"heading": "profit-and-loss/-/H",
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"total": true
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"sections": [
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"heading": "Profit before tax",
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"rows": [
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"rows": [
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"line": "1.1/Profit/(loss) before tax per statutory accounts"
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]
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"heading": "Income deducted that is not trading income",
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"rows": [
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"line": "1.2/Non-trading loan relationship credit",
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"deduct": true
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]
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},
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"heading": "Disallowable expenditure added back",
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"rows": [
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"line": "1.3/Depreciation"
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"line": "1.3/Trading debits in respect of intangible fixed assets"
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"line": "1.3/Donations",
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"outsideTotal": true,
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"heading": "Adjusted profit",
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"rows": [
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"rows": [
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"line": "1.1/Adjusted Profit/(Loss)",
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"total": true
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]
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"heading": "Capital allowances, main pool",
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"rows": [
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"line": "2.2d/AIA claimed",
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"cell": "Financialaccounts.xlsx!CorporationTax!I15"
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"line": "2.2d/WDA claimed",
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"rule": {
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"why": "below nil the same line is a balancing charge, carried as a negative allowance so the allowances total nets it off"
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"line": "2.1/Total Capital Allowances",
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"deduct": true,
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"total": true
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"group": "financial-year",
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"caption": "First financial year",
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"rows": [
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"label": "Financial year",
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"format": "year",
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"cell": "Financialaccounts.xlsx!CorporationTax!E33",
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"ct600Box": 330
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"label": "Profit",
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"cell": "Financialaccounts.xlsx!CorporationTax!F33",
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"ct600Box": 335
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"label": "Rate of tax",
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"format": "percent",
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"cell": "Financialaccounts.xlsx!CorporationTax!G33",
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"ct600Box": 340
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"label": "Tax",
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"cell": "Financialaccounts.xlsx!CorporationTax!J33",
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"ct600Box": 345
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"label": "Marginal relief",
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"cell": "Financialaccounts.xlsx!CorporationTax!L33"
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"label": "Tax after marginal relief",
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"cell": "Financialaccounts.xlsx!CorporationTax!I33"
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"blankWhen": "Financialaccounts.xlsx!CorporationTax!A34",
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"blankNote": "The period sits inside one financial year, so this group stays blank.",
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"rows": [
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"label": "Financial year",
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"format": "year",
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"cell": "Financialaccounts.xlsx!CorporationTax!E34",
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"ct600Box": 380
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"label": "Profit",
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"cell": "Financialaccounts.xlsx!CorporationTax!F34",
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"ct600Box": 385
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"label": "Rate of tax",
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"format": "percent",
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"cell": "Financialaccounts.xlsx!CorporationTax!G34",
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"ct600Box": 390
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"label": "Tax",
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"cell": "Financialaccounts.xlsx!CorporationTax!J34",
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"ct600Box": 395
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"label": "Marginal relief",
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"cell": "Financialaccounts.xlsx!CorporationTax!L34"
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"label": "Tax after marginal relief",
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"cell": "Financialaccounts.xlsx!CorporationTax!I34"
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"heading": "Company information",
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"from": "book",
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"path": "entityInformation.organizationIdentifier"
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"box": 2,
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"from": "book",
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"path": "entityInformation.diya-gl:companyNumber"
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"from": "book",
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"path": "entityInformation.taxRegistrationNumber"
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"rows": [
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{
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"box": 235,
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"total": true
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}
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{
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"heading": "Deductions and reliefs",
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{
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"box": 295,
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"empty": true,
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"note": "The sheet carries no deductions or reliefs."
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},
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{
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"box": 300,
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"empty": true,
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"note": "The sheet carries no deductions or reliefs."
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},
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{
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"box": 305,
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"empty": true,
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"note": "The sheet carries no qualifying donations."
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},
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{
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"box": 315,
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"total": true
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{
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@@ -295,15 +467,26 @@
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"why": "the sheet reports associated companies by financial year in boxes 327 and 328, not as a whole-period count"
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}
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},
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{
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"box": 327
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},
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{
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"box": 328
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},
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{
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"box": 329,
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"rule": {
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"op": "tickIfAny",
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"tests": [
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-
{
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-
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{
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"cell": "Financialaccounts.xlsx!CT600!Y133",
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"test": "gt0"
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+
},
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{
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"cell": "Financialaccounts.xlsx!CT600!AA126",
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"test": "lt",
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"against": "Financialaccounts.xlsx!Admin!R6"
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+
}
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],
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"why": "the form ticks 329 for marginal relief or the small profits rate; the sheet prints neither tick"
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}
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@@ -311,29 +494,83 @@
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{
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"group": "financial-year",
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"caption": "First financial year",
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-
"rows": [
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+
"rows": [
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{
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"box": 330
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+
},
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{
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"box": 335
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+
},
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{
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"box": 340
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+
},
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+
{
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"box": 345
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+
}
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+
]
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},
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{
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"group": "financial-year",
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"caption": "Second financial year",
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"blankWhen": "Financialaccounts.xlsx!CorporationTax!A34",
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"blankNote": "The period sits inside one financial year, so this group stays blank.",
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"rows": [
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+
"rows": [
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+
{
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"box": 380
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+
},
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{
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"box": 385
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+
},
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+
{
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|
+
"box": 390
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+
},
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+
{
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"box": 395
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+
}
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+
]
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},
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-
{
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|
-
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-
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|
+
{
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+
"box": 430
|
|
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|
+
},
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|
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|
+
{
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|
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|
+
"box": 435
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"box": 440,
|
|
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|
+
"total": true
|
|
541
|
+
}
|
|
326
542
|
]
|
|
327
543
|
},
|
|
328
544
|
{
|
|
329
545
|
"heading": "Tax outstanding or overpaid",
|
|
330
|
-
"rows": [
|
|
546
|
+
"rows": [
|
|
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|
+
{
|
|
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|
+
"box": 475
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"box": 510
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"box": 515
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"box": 525
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"box": 528
|
|
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|
+
}
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|
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|
+
]
|
|
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|
},
|
|
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|
{
|
|
333
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|
"heading": "Tax reconciliation",
|
|
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|
"rows": [
|
|
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|
-
{
|
|
336
|
-
|
|
567
|
+
{
|
|
568
|
+
"box": 595,
|
|
569
|
+
"note": "The sheet leaves this an input. Enter what you have already paid."
|
|
570
|
+
},
|
|
571
|
+
{
|
|
572
|
+
"box": 600
|
|
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|
+
},
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|
{
|
|
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|
"box": 605,
|
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|
"rule": {
|
|
@@ -344,12 +581,31 @@
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|
}
|
|
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|
]
|
|
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|
},
|
|
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|
+
{
|
|
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|
+
"heading": "Indicators and information",
|
|
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|
+
"rows": [
|
|
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|
+
{
|
|
588
|
+
"box": 620
|
|
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|
+
}
|
|
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|
+
]
|
|
591
|
+
},
|
|
347
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|
{
|
|
348
593
|
"heading": "Capital allowances and balancing charges",
|
|
349
594
|
"rows": [
|
|
350
|
-
{
|
|
351
|
-
|
|
352
|
-
|
|
595
|
+
{
|
|
596
|
+
"box": 690,
|
|
597
|
+
"cell": "Financialaccounts.xlsx!CorporationTax!I15"
|
|
598
|
+
},
|
|
599
|
+
{
|
|
600
|
+
"box": 695,
|
|
601
|
+
"empty": true,
|
|
602
|
+
"note": "The working sheet has no special rate pool."
|
|
603
|
+
},
|
|
604
|
+
{
|
|
605
|
+
"box": 700,
|
|
606
|
+
"empty": true,
|
|
607
|
+
"note": "The working sheet has no special rate pool."
|
|
608
|
+
},
|
|
353
609
|
{
|
|
354
610
|
"box": 705,
|
|
355
611
|
"rule": {
|
|
@@ -382,11 +638,22 @@
|
|
|
382
638
|
{
|
|
383
639
|
"heading": "Declaration",
|
|
384
640
|
"rows": [
|
|
385
|
-
{
|
|
386
|
-
|
|
641
|
+
{
|
|
642
|
+
"box": 975,
|
|
643
|
+
"cell": "Financialaccounts.xlsx!OpenAccounts!E5"
|
|
644
|
+
},
|
|
645
|
+
{
|
|
646
|
+
"box": 980,
|
|
647
|
+
"empty": true,
|
|
648
|
+
"note": "Enter the date you sign the return."
|
|
649
|
+
},
|
|
387
650
|
{
|
|
388
651
|
"box": 985,
|
|
389
|
-
"rule": {
|
|
652
|
+
"rule": {
|
|
653
|
+
"op": "fixed",
|
|
654
|
+
"value": "Director",
|
|
655
|
+
"why": "the CT600 sheet prints DIRECTOR as the signing status"
|
|
656
|
+
}
|
|
390
657
|
}
|
|
391
658
|
]
|
|
392
659
|
}
|
|
@@ -399,8 +666,14 @@
|
|
|
399
666
|
"sheetPrefix": "VATQtr",
|
|
400
667
|
"quarters": [1, 2, 3, 4, 5],
|
|
401
668
|
"lastQuarterNote": "the quarter after the year end",
|
|
402
|
-
"period": {
|
|
403
|
-
|
|
669
|
+
"period": {
|
|
670
|
+
"endCell": "G5",
|
|
671
|
+
"dueCell": "G7"
|
|
672
|
+
},
|
|
673
|
+
"flatRate": {
|
|
674
|
+
"sheet": "Vatreturns.xlsx!Vatinterface",
|
|
675
|
+
"column": "M"
|
|
676
|
+
},
|
|
404
677
|
"coverage": {
|
|
405
678
|
"sheet": "Vatreturns.xlsx!Vatinterface",
|
|
406
679
|
"endColumn": "B",
|
|
@@ -411,17 +684,43 @@
|
|
|
411
684
|
"firstAccountingRow": 6
|
|
412
685
|
},
|
|
413
686
|
"boxes": [
|
|
414
|
-
{
|
|
687
|
+
{
|
|
688
|
+
"box": 1,
|
|
689
|
+
"label": "VAT due in this period on sales and other outputs",
|
|
690
|
+
"cell": "G9",
|
|
691
|
+
"format": "pence"
|
|
692
|
+
},
|
|
415
693
|
{
|
|
416
694
|
"box": 2,
|
|
417
695
|
"label": "VAT due in this period on acquisitions from Northern Ireland from EU member states",
|
|
418
696
|
"format": "pence",
|
|
419
|
-
"rule": {
|
|
697
|
+
"rule": {
|
|
698
|
+
"op": "fixed",
|
|
699
|
+
"value": 0,
|
|
700
|
+
"why": "the sheet fixes G11 at nil and never reads it, so there is no cell behind box 2"
|
|
701
|
+
},
|
|
420
702
|
"note": "The sheet sets box 2 to zero. Work out any amount due and enter it yourself."
|
|
421
703
|
},
|
|
422
|
-
{
|
|
423
|
-
|
|
424
|
-
|
|
704
|
+
{
|
|
705
|
+
"box": 3,
|
|
706
|
+
"label": "Total VAT due",
|
|
707
|
+
"cell": "G13",
|
|
708
|
+
"format": "pence",
|
|
709
|
+
"total": true
|
|
710
|
+
},
|
|
711
|
+
{
|
|
712
|
+
"box": 4,
|
|
713
|
+
"label": "VAT reclaimed on purchases and other inputs",
|
|
714
|
+
"cell": "G15",
|
|
715
|
+
"format": "pence"
|
|
716
|
+
},
|
|
717
|
+
{
|
|
718
|
+
"box": 5,
|
|
719
|
+
"label": "Net VAT to pay or reclaim",
|
|
720
|
+
"cell": "G17",
|
|
721
|
+
"format": "pence",
|
|
722
|
+
"total": true
|
|
723
|
+
},
|
|
425
724
|
{
|
|
426
725
|
"box": 6,
|
|
427
726
|
"label": "Total value of sales excluding VAT",
|
|
@@ -429,7 +728,12 @@
|
|
|
429
728
|
"cell": "G21",
|
|
430
729
|
"format": "whole"
|
|
431
730
|
},
|
|
432
|
-
{
|
|
731
|
+
{
|
|
732
|
+
"box": 7,
|
|
733
|
+
"label": "Total value of purchases excluding VAT",
|
|
734
|
+
"cell": "G23",
|
|
735
|
+
"format": "whole"
|
|
736
|
+
},
|
|
433
737
|
{
|
|
434
738
|
"box": 8,
|
|
435
739
|
"label": "Total value of dispatches of goods to Northern Ireland",
|
|
@@ -16,6 +16,17 @@ small_profits_limit = 0
|
|
|
16
16
|
main_rate_limit = 0
|
|
17
17
|
marginal_relief_fraction = 0
|
|
18
18
|
|
|
19
|
+
# Financial year 2019, the year before this one. An accounting period that
|
|
20
|
+
# reaches back over 1 April charges its earlier days at that year's own rates,
|
|
21
|
+
# limits and relief fraction, which the working sheet's first tax row carries
|
|
22
|
+
# in Admin P6, R6, S6, T6 and U6.
|
|
23
|
+
[corporation_tax_previous_financial_year]
|
|
24
|
+
main_rate = 0.19
|
|
25
|
+
small_profits_rate = 0.19
|
|
26
|
+
small_profits_limit = 0
|
|
27
|
+
main_rate_limit = 0
|
|
28
|
+
marginal_relief_fraction = 0
|
|
29
|
+
|
|
19
30
|
[capital_allowances]
|
|
20
31
|
annual_investment_allowance = 1.00
|
|
21
32
|
writing_down_allowance_main = 0.18
|
|
@@ -16,6 +16,17 @@ small_profits_limit = 0
|
|
|
16
16
|
main_rate_limit = 0
|
|
17
17
|
marginal_relief_fraction = 0
|
|
18
18
|
|
|
19
|
+
# Financial year 2020, the year before this one. An accounting period that
|
|
20
|
+
# reaches back over 1 April charges its earlier days at that year's own rates,
|
|
21
|
+
# limits and relief fraction, which the working sheet's first tax row carries
|
|
22
|
+
# in Admin P6, R6, S6, T6 and U6.
|
|
23
|
+
[corporation_tax_previous_financial_year]
|
|
24
|
+
main_rate = 0.19
|
|
25
|
+
small_profits_rate = 0.19
|
|
26
|
+
small_profits_limit = 0
|
|
27
|
+
main_rate_limit = 0
|
|
28
|
+
marginal_relief_fraction = 0
|
|
29
|
+
|
|
19
30
|
[capital_allowances]
|
|
20
31
|
annual_investment_allowance = 1.00
|
|
21
32
|
writing_down_allowance_main = 0.18
|