@diy-accounting-uk/diya-gl 1.2.39 → 1.2.40

package/dist/app/bin/export.js

@@ -149,6 +149,7 @@ export function buildFileReportDocument(book, lines, packageName, productMod) {
     results,
     productMod,
     scenario: mergedScenario,
+    taxData,
     checks,
     scenarioName: book.documentInfo?.entriesComment,
     yearEnd,

package/dist/app/bin/report.js

@@ -146,7 +146,7 @@ async function main() {
     const resolvedOutputDir = resolve(outputDir);
     mkdirSync(resolvedOutputDir, { recursive: true });
 
-    const sectionReports = generateSectionReports(results, productMod, mergedScenario, checks);
+    const sectionReports = generateSectionReports(results, productMod, mergedScenario, checks, taxData);
     for (const [filename, content] of Object.entries(sectionReports)) {
       writeFileSync(resolve(resolvedOutputDir, filename), content);
       console.log(`  Written: ${filename}`);
@@ -158,6 +158,7 @@ async function main() {
       results,
       productMod,
       scenario: mergedScenario,
+      taxData,
       checks,
       scenarioName: book.documentInfo?.entriesComment,
       yearEnd,
@@ -245,6 +246,7 @@ async function main() {
   // publishes the same compliance verdicts the JS run does, against the
   // sheet's own figures. Without it the report is the values alone.
   let excelScenario;
+  let excelTaxData;
   let excelChecks = [];
   if (dataDir) {
     const { book, lines } = loadDiyaGlData(resolve(dataDir), offset);
@@ -261,12 +263,13 @@ async function main() {
     } else {
       taxData = extractTaxDataFromBook(book, packageName);
     }
+    excelTaxData = taxData;
     if (typeof productMod.checkCompliance === "function") {
       excelChecks = productMod.checkCompliance({ ...results }, excelScenario, taxData, calculateExpectedTax, yearEnd);
     }
   }
 
-  const sectionReports = generateSectionReports(results, productMod, excelScenario, excelChecks);
+  const sectionReports = generateSectionReports(results, productMod, excelScenario, excelChecks, excelTaxData);
   for (const [filename, content] of Object.entries(sectionReports)) {
     writeFileSync(resolve(resolvedOutputDir, filename), content);
     console.log(`  Written: ${filename}`);
@@ -278,6 +281,7 @@ async function main() {
     results,
     productMod,
     scenario: excelScenario,
+    taxData: excelTaxData,
     checks: excelChecks,
     yearEnd,
   });

package/dist/app/data/ltd-2026.toml

@@ -44,9 +44,10 @@ fixtures_and_fittings = 0.20
 computer_equipment = 0.33
 motor_vehicles = 0.25
 
+# Approved mileage rates: gov.uk "Travel - mileage and fuel rates and allowances", cars and vans, tax year 2026 to 2027: 55p first 10,000 miles, 25p after.
 [mileage]
 higher_rate_limit = 10000
-higher_rate_pence = 0.45
+higher_rate_pence = 0.55
 lower_rate_start = 10001
 lower_rate_pence = 0.25
 

package/dist/app/data/ltd-2027.toml

@@ -42,9 +42,10 @@ fixtures_and_fittings = 0.20
 computer_equipment = 0.33
 motor_vehicles = 0.25
 
+# Approved mileage rates: gov.uk "Travel - mileage and fuel rates and allowances", cars and vans, tax year 2026 to 2027: 55p first 10,000 miles, 25p after.
 [mileage]
 higher_rate_limit = 10000
-higher_rate_pence = 0.45
+higher_rate_pence = 0.55
 lower_rate_start = 10001
 lower_rate_pence = 0.25
 

package/dist/app/data/releases.json

@@ -1247,6 +1247,32 @@
           "scorecard": "101605 passed, 0 warnings, 0 failed"
         }
       }
+    },
+    {
+      "tag": "diya-gl-v1.2.39",
+      "date": "2026-09-30",
+      "formatVersion": "diya-gl/1",
+      "engineVersion": "1.2.37+907683df0",
+      "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": "5bb7be9b6d97",
+          "scorecard": "101605 passed, 0 warnings, 0 failed"
+        }
+      }
     }
   ]
 }

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

@@ -45,9 +45,10 @@ fixtures_and_fittings = 0.20
 computer_equipment = 0.33
 motor_vehicles = 0.25
 
+# Approved mileage rates: gov.uk "Travel - mileage and fuel rates and allowances", cars and vans, tax year 2026 to 2027: 55p first 10,000 miles, 25p after.
 [mileage]
 higher_rate_limit = 10000
-higher_rate_pence = 0.45
+higher_rate_pence = 0.55
 lower_rate_start = 10001
 lower_rate_pence = 0.25
 

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

@@ -33,7 +33,7 @@ import {
   deriveStraddlingEntries,
   signedAmount,
 } from "./scenario-extractor.js";
-import { totalBusinessMiles, calculateMileageAllowance, HMRC_CAR_MILEAGE_RATES } from "./tax/mileage.js";
+import { totalBusinessMiles, calculateMileageAllowance, FIXTURE_CAR_MILEAGE_RATES } from "./tax/mileage.js";
 import { compareLines } from "./diya-gl-canonical.js";
 
 // The Taxi Driver masters keep their own chart of accounts (fuel at 5100,
@@ -385,7 +385,7 @@ export function diyaGlToScenario(book, lines, product) {
         const code = purchaseCodeMap[l.accountMainID];
         if (code) bstByCode[code] = (bstByCode[code] || 0) + signedAmount(l);
       });
-    if (businessMiles) bstByCode.m = (bstByCode.m || 0) + calculateMileageAllowance(businessMiles, HMRC_CAR_MILEAGE_RATES);
+    if (businessMiles) bstByCode.m = (bstByCode.m || 0) + calculateMileageAllowance(businessMiles, FIXTURE_CAR_MILEAGE_RATES);
 
     const stockPurchases = bstByCode.s || 0;
     const openingStock = book.stock?.openingValue ?? 0;
@@ -417,7 +417,7 @@ export function diyaGlToScenario(book, lines, product) {
       .filter((l) => !(product === "se" && l.measurableUnitOfMeasure === "miles" && typeof l.measurableQuantity === "number"))
       .filter((l) => purchaseCodeMap[l.accountMainID] === "v")
       .reduce((sum, l) => sum + signedAmount(l), 0);
-    const mileageClaim = product === "se" ? calculateMileageAllowance(businessMiles, HMRC_CAR_MILEAGE_RATES) : 0;
+    const mileageClaim = product === "se" ? calculateMileageAllowance(businessMiles, FIXTURE_CAR_MILEAGE_RATES) : 0;
     expected.total_motor_net = Math.round(cashMotor / vatDivisor + mileageClaim);
     expected.total_legal_net = Math.round((byCode.l || 0) / vatDivisor);
     if (product === "ltd") {

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

@@ -12,8 +12,8 @@
 
 export const PROVENANCE_DATA = {
   formatVersion: "diya-gl/1",
-  engineVersion: "1.2.37+907683df0",
-  taxDataHash: "3221a7c2f39c",
+  engineVersion: "1.2.40+57de8f55b",
+  taxDataHash: "89424bd36c0d",
   reconciledCommit: "54e8731a91279975e61b1a232fbb67fda89515f0",
   templates: {
     bst: {
@@ -22,11 +22,11 @@ export const PROVENANCE_DATA = {
     },
     taxi: {
       hash: "1ff69654d64d",
-      scorecard: "686 passed, 0 warnings, 0 failed",
+      scorecard: "700 passed, 0 warnings, 0 failed",
     },
     se: {
       hash: "064605ae76ed",
-      scorecard: "7982 passed, 0 warnings, 0 failed",
+      scorecard: "8014 passed, 0 warnings, 0 failed",
     },
     ltd: {
       hash: "5bb7be9b6d97",

package/dist/app/lib/report-generator.js

@@ -219,7 +219,7 @@ export function complianceChecksLines(checks) {
   return lines;
 }
 
-export function generateReport(packageName, scenarioName, results, checks, productMod, scenario) {
+export function generateReport(packageName, scenarioName, results, checks, productMod, scenario, taxData) {
   const hasFail = checks.some((c) => !c.pass && c.severity !== "warning");
   const hasWarning = checks.some((c) => !c.pass && c.severity === "warning");
   const status = hasFail ? "ANOMALYDETECTED" : hasWarning ? "RECONCILES (with warnings)" : "RECONCILES";
@@ -242,7 +242,7 @@ export function generateReport(packageName, scenarioName, results, checks, produ
   // Then the netting, which explains the other difference the checks only
   // prove correct: a journal figure and the statement figure it becomes.
   if (typeof productMod.categoryNetting === "function") {
-    lines.push(...categoryNettingLines(productMod.categoryNetting(results, scenario)));
+    lines.push(...categoryNettingLines(productMod.categoryNetting(results, scenario, taxData)));
   }
 
   // Formatted accounting statements (if product module provides them)
@@ -299,7 +299,7 @@ export function generateReport(packageName, scenarioName, results, checks, produ
  * Generate individual report files, one per reportSections() section.
  * Returns { "filename.md": content } map.
  */
-export function generateSectionReports(results, productMod, scenario, checks) {
+export function generateSectionReports(results, productMod, scenario, checks, taxData) {
   const reports = {};
 
   if (typeof productMod.reportSections !== "function") return reports;
@@ -341,7 +341,7 @@ export function generateSectionReports(results, productMod, scenario, checks) {
   }
 
   if (typeof productMod.categoryNetting === "function") {
-    const nettingLines = categoryNettingLines(productMod.categoryNetting(results, scenario));
+    const nettingLines = categoryNettingLines(productMod.categoryNetting(results, scenario, taxData));
     if (nettingLines.length > 0) {
       reports["journal-category-vat-netting.md"] = [`# ${CATEGORY_NETTING_TITLE}`, ...nettingLines.slice(2), ""].join("\n");
     }

package/dist/app/lib/report-serializer.js

@@ -323,12 +323,13 @@ function checkEntries(checks) {
  * @param {Object} options.results - the cell read map, sheet -> cell -> value
  * @param {Object} options.productMod - the product module (app/products/<name>.js)
  * @param {Object} [options.scenario] - the merged scenario, where the run has one
+ * @param {Object} [options.taxData] - the tax year's data, where the run has it
  * @param {Array} [options.checks] - checkCompliance() output, where the run has one
  * @param {string} [options.scenarioName]
  * @param {string} [options.yearEnd] - YYYY-MM-DD
  * @returns {Object} the R document, entries sorted by key
  */
-export function buildReportDocument({ packageName, engine, results, productMod, scenario, checks, scenarioName, yearEnd }) {
+export function buildReportDocument({ packageName, engine, results, productMod, scenario, taxData, checks, scenarioName, yearEnd }) {
   const multiFile = Boolean(productMod.MULTI_FILE);
   const labels = typeof productMod.cellLabels === "function" ? productMod.cellLabels() : {};
   const cellEntries = collectCellEntries(results, multiFile);
@@ -349,7 +350,7 @@ export function buildReportDocument({ packageName, engine, results, productMod,
     values.push(...bridgeEntries(productMod.profitBridge(results), multiFile));
   }
   if (typeof productMod.categoryNetting === "function") {
-    values.push(...nettingEntries(productMod.categoryNetting(results, scenario), multiFile));
+    values.push(...nettingEntries(productMod.categoryNetting(results, scenario, taxData), multiFile));
   }
   values.push(...checkEntries(checks));
 

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

@@ -4,7 +4,7 @@
 // scenario-extractor.js — Pure functions for extracting test scenario data
 // from Precision Code Ltd master data.
 
-import { totalBusinessMiles, calculateMileageAllowance, HMRC_CAR_MILEAGE_RATES } from "./tax/mileage.js";
+import { totalBusinessMiles, calculateMileageAllowance, FIXTURE_CAR_MILEAGE_RATES } from "./tax/mileage.js";
 import { generateTaxYearWeeks, groupWeeksIntoMonths } from "./generator.js";
 
 // ============================================================================
@@ -948,7 +948,7 @@ export function bstExpectedFigures(lines, stock, purchaseCodeMap = BST_PURCHASE_
   const byCode = totalsByCode(cashPurchaseLines, purchaseCodeMap);
   const businessMiles = totalBusinessMiles(purchaseLines);
   if (businessMiles) {
-    byCode.m = Math.round(((byCode.m || 0) + calculateMileageAllowance(businessMiles, HMRC_CAR_MILEAGE_RATES)) * 100) / 100;
+    byCode.m = Math.round(((byCode.m || 0) + calculateMileageAllowance(businessMiles, FIXTURE_CAR_MILEAGE_RATES)) * 100) / 100;
   }
 
   const stockAdjustment = stock ? stock.openingValue - stock.closingValue : 0;

package/dist/app/lib/tax/mileage.js

@@ -4,13 +4,27 @@
 // mileage.js — the HMRC approved mileage allowance, shared by the Basic
 // Sole Trader and Taxi Driver engines.
 
-// HMRC's approved mileage rate for a car: 45p to the first 10,000 business
-// miles in the tax year, 25p beyond. It has held since 2011/12 and matches
-// every tax year this app's own data files carry (app/data/*.toml). A figure
-// worked out from it ahead of any one tax year's data -- an expected value at
-// fixture-extraction time, say -- does not go stale the way a rate that does
-// change year to year would.
-export const HMRC_CAR_MILEAGE_RATES = { higher_rate_limit: 10000, higher_rate_pence: 0.45, lower_rate_pence: 0.25 };
+// HMRC's approved mileage rate for a car in tax year 2025-26 and every year
+// back to 2011-12: 45p to the first 10,000 business miles, 25p beyond. The
+// committed scenario fixtures and example books are dated in 2025-26, so their
+// expected motoring figures are worked out at these rates. Tax year 2026-27
+// pays 55p (app/data/se-2026-2027.toml), so a check against a package built
+// for another year restates the fixture's claim at that year's rates.
+export const FIXTURE_CAR_MILEAGE_RATES = { higher_rate_limit: 10000, higher_rate_pence: 0.45, lower_rate_pence: 0.25 };
+
+/**
+ * How much more the mileage claim is at a tax year's rates than at the
+ * fixture's. A fixture figure that has the claim in it moves by this amount
+ * when the package under test was built for another year: added for a cost,
+ * taken off for a profit.
+ *
+ * @param {number} totalMiles - the business miles the fixture's claim was worked out from
+ * @param {Object} yearRates - the package's tax year [mileage] table
+ * @returns {number} the year's claim less the fixture's
+ */
+export function mileageClaimChangeFromFixture(totalMiles, yearRates) {
+  return calculateMileageAllowance(totalMiles, yearRates) - calculateMileageAllowance(totalMiles, FIXTURE_CAR_MILEAGE_RATES);
+}
 
 /**
  * The allowance a year's business miles claim: the first band of miles at

package/dist/app/products/bst.js

@@ -11,7 +11,7 @@ import { parseDate, MONTH_SHEETS, fixedAssetAdditions } from "../lib/scenario-lo
 import { shiftMonths, periodShiftMonths } from "../lib/period-shift.js";
 import { MONTH_ORDER } from "../lib/scenario-extractor.js";
 import { buildProfitBridge, PROFIT_BRIDGE_CHECK } from "../lib/report-generator.js";
-import { calculateMileageAllowance } from "../lib/tax/mileage.js";
+import { calculateMileageAllowance, mileageClaimChangeFromFixture } from "../lib/tax/mileage.js";
 import { canonicalForUnit } from "../lib/canonical-report-value.js";
 
 export const PRODUCT = {
@@ -450,7 +450,10 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
   const pl = results["Profit & Loss Acc"];
   if (expected.total_sales !== undefined) check("Total Sales", pl.C4, expected.total_sales);
   if (expected.gross_profit !== undefined) check("Gross Profit", pl.C9, expected.gross_profit);
-  if (expected.net_profit !== undefined) check("Net Profit", pl.C24, expected.net_profit);
+  if (expected.net_profit !== undefined) {
+    const mileageChange = taxData && expected.total_mileage ? mileageClaimChangeFromFixture(expected.total_mileage, taxData.mileage) : 0;
+    check("Net Profit", pl.C24, expected.net_profit - mileageChange);
+  }
   if (expected.total_premises !== undefined) check("Premises Costs", pl.C12, expected.total_premises);
   if (expected.total_gen_admin !== undefined) check("Gen Admin", pl.C14, expected.total_gen_admin);
   if (expected.total_legal !== undefined) check("Legal & Professional", pl.C18, expected.total_legal);

package/dist/app/products/se.js

@@ -39,7 +39,7 @@ import {
   vatCycleRows,
   vatReturnCoverage,
 } from "../lib/report-generator.js";
-import { calculateMileageAllowance, HMRC_CAR_MILEAGE_RATES } from "../lib/tax/mileage.js";
+import { calculateMileageAllowance, mileageClaimChangeFromFixture, FIXTURE_CAR_MILEAGE_RATES } from "../lib/tax/mileage.js";
 import { checkForecastTaxAndNi } from "../lib/tax/income-tax.js";
 import { canonicalForUnit } from "../lib/canonical-report-value.js";
 
@@ -2259,7 +2259,7 @@ function mileageClaimsByMonth(scenario, mileageRates) {
 
 // One row per journal category that crosses into another statement, so the
 // gross-to-net step is stated where it happens rather than only in total.
-export function categoryNetting(results, scenario) {
+export function categoryNetting(results, scenario, taxData) {
   // With no journal there is nothing to net: every row would compare a nil
   // against whatever the sheet holds and read as a category that lost its
   // whole value on the way.
@@ -2277,7 +2277,7 @@ export function categoryNetting(results, scenario) {
   // Motor Expenses because there was no VAT on it to strip.
   const businessMiles = journalMiles(scenario.sales) + journalMiles(scenario.purchases);
   if (businessMiles) {
-    const claim = calculateMileageAllowance(businessMiles, HMRC_CAR_MILEAGE_RATES);
+    const claim = calculateMileageAllowance(businessMiles, taxData?.mileage || FIXTURE_CAR_MILEAGE_RATES);
     purchases.gross.v = (purchases.gross.v || 0) + claim;
     purchases.net.v = (purchases.net.v || 0) + claim;
   }
@@ -2387,10 +2387,9 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
   const blank = (v) => String(v ?? "").trim();
 
   // The approved rates the generator injected into the Admin sheet, which is
-  // what the Purchases sheets band their running mileage total by. The rates
-  // have held since 2011/12, so a book checked without a tax year's data
-  // still has them.
-  const mileageRates = taxData?.mileage || HMRC_CAR_MILEAGE_RATES;
+  // what the Purchases sheets band their running mileage total by. A book
+  // checked without a tax year's data is priced at the fixture year's rates.
+  const mileageRates = taxData?.mileage || FIXTURE_CAR_MILEAGE_RATES;
   const monthlyMileageClaims = mileageClaimsByMonth(expected, mileageRates);
 
   // The rate cell itself, month by month on both journals. A non-registered
@@ -2452,7 +2451,14 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
   }
 
   // Expense line totals (6f)
-  if (expected.total_motor_net) check("Motor Expenses", pl.B25 || 0, expected.total_motor_net);
+  if (expected.total_motor_net) {
+    const fixtureMotorNet = expected.total_motor_net;
+    check(
+      "Motor Expenses",
+      pl.B25 || 0,
+      fixtureMotorNet + (expected.total_mileage ? mileageClaimChangeFromFixture(expected.total_mileage, mileageRates) : 0),
+    );
+  }
   if (expected.total_legal_net) check("Legal & Professional", pl.B28 || 0, expected.total_legal_net);
 
   // The mileage route. A mileage-log entry buys nothing: it states the miles
@@ -4264,7 +4270,7 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
   // monthly ties above prove each month landed in the right column; these
   // prove the year's gross figure reaches the statement with the VAT taken
   // off and nothing else lost on the way.
-  const netting = categoryNetting(results, expected);
+  const netting = categoryNetting(results, expected, taxData);
   for (const row of netting?.rows || []) check(categoryNettingCheckName(row), row.residue, 0, 0.01);
 
   // ── The customer-facing invoice against the tax year's own VAT rate ──────

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@diy-accounting-uk/diya-gl",
-  "version": "1.2.39",
+  "version": "1.2.40",
   "type": "module",
   "description": "Recalculate, read and write DIYA-GL books from the command line",
   "license": "Apache-2.0",