@diy-accounting-uk/diya-gl 1.2.4 → 1.2.5

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

@@ -485,7 +485,7 @@
                   {
                     "cell": "Financialaccounts.xlsx!CT600!AA126",
                     "test": "lt",
-                    "against": "Financialaccounts.xlsx!Admin!P8"
+                    "against": "Financialaccounts.xlsx!Admin!R6"
                   }
                 ],
                 "why": "the form ticks 329 for marginal relief or the small profits rate; the sheet prints neither tick"

package/dist/app/data/ltd-2020.toml

@@ -17,10 +17,15 @@ main_rate_limit = 0
 marginal_relief_fraction = 0
 
 # Financial year 2019, the year before this one. An accounting period that
-# reaches back over 1 April charges its earlier days at that year's small
-# profits rate, which the working sheet's first tax row carries in Admin P6.
+# reaches back over 1 April charges its earlier days at that year's own rates,
+# limits and relief fraction, which the working sheet's first tax row carries
+# in Admin P6, R6, S6, T6 and U6.
 [corporation_tax_previous_financial_year]
+main_rate = 0.19
 small_profits_rate = 0.19
+small_profits_limit = 0
+main_rate_limit = 0
+marginal_relief_fraction = 0
 
 [capital_allowances]
 annual_investment_allowance = 1.00

package/dist/app/data/ltd-2021.toml

@@ -17,10 +17,15 @@ main_rate_limit = 0
 marginal_relief_fraction = 0
 
 # Financial year 2020, the year before this one. An accounting period that
-# reaches back over 1 April charges its earlier days at that year's small
-# profits rate, which the working sheet's first tax row carries in Admin P6.
+# reaches back over 1 April charges its earlier days at that year's own rates,
+# limits and relief fraction, which the working sheet's first tax row carries
+# in Admin P6, R6, S6, T6 and U6.
 [corporation_tax_previous_financial_year]
+main_rate = 0.19
 small_profits_rate = 0.19
+small_profits_limit = 0
+main_rate_limit = 0
+marginal_relief_fraction = 0
 
 [capital_allowances]
 annual_investment_allowance = 1.00

package/dist/app/data/ltd-2022.toml

@@ -17,10 +17,15 @@ main_rate_limit = 0
 marginal_relief_fraction = 0
 
 # Financial year 2021, the year before this one. An accounting period that
-# reaches back over 1 April charges its earlier days at that year's small
-# profits rate, which the working sheet's first tax row carries in Admin P6.
+# reaches back over 1 April charges its earlier days at that year's own rates,
+# limits and relief fraction, which the working sheet's first tax row carries
+# in Admin P6, R6, S6, T6 and U6.
 [corporation_tax_previous_financial_year]
+main_rate = 0.19
 small_profits_rate = 0.19
+small_profits_limit = 0
+main_rate_limit = 0
+marginal_relief_fraction = 0
 
 [capital_allowances]
 annual_investment_allowance = 1.00

package/dist/app/data/ltd-2023.toml

@@ -17,10 +17,15 @@ main_rate_limit = 250000
 marginal_relief_fraction = 0.015
 
 # Financial year 2022, the year before this one. An accounting period that
-# reaches back over 1 April charges its earlier days at that year's small
-# profits rate, which the working sheet's first tax row carries in Admin P6.
+# reaches back over 1 April charges its earlier days at that year's own rates,
+# limits and relief fraction, which the working sheet's first tax row carries
+# in Admin P6, R6, S6, T6 and U6.
 [corporation_tax_previous_financial_year]
+main_rate = 0.19
 small_profits_rate = 0.19
+small_profits_limit = 0
+main_rate_limit = 0
+marginal_relief_fraction = 0
 
 [capital_allowances]
 annual_investment_allowance = 1.00

package/dist/app/data/ltd-2024.toml

@@ -17,10 +17,15 @@ main_rate_limit = 250000
 marginal_relief_fraction = 0.015
 
 # Financial year 2023, the year before this one. An accounting period that
-# reaches back over 1 April charges its earlier days at that year's small
-# profits rate, which the working sheet's first tax row carries in Admin P6.
+# reaches back over 1 April charges its earlier days at that year's own rates,
+# limits and relief fraction, which the working sheet's first tax row carries
+# in Admin P6, R6, S6, T6 and U6.
 [corporation_tax_previous_financial_year]
+main_rate = 0.25
 small_profits_rate = 0.19
+small_profits_limit = 50000
+main_rate_limit = 250000
+marginal_relief_fraction = 0.015
 
 [capital_allowances]
 annual_investment_allowance = 1.00

package/dist/app/data/ltd-2025.toml

@@ -17,10 +17,15 @@ main_rate_limit = 250000
 marginal_relief_fraction = 0.015
 
 # Financial year 2024, the year before this one. An accounting period that
-# reaches back over 1 April charges its earlier days at that year's small
-# profits rate, which the working sheet's first tax row carries in Admin P6.
+# reaches back over 1 April charges its earlier days at that year's own rates,
+# limits and relief fraction, which the working sheet's first tax row carries
+# in Admin P6, R6, S6, T6 and U6.
 [corporation_tax_previous_financial_year]
+main_rate = 0.25
 small_profits_rate = 0.19
+small_profits_limit = 50000
+main_rate_limit = 250000
+marginal_relief_fraction = 0.015
 
 [capital_allowances]
 annual_investment_allowance = 1.00

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

@@ -21,10 +21,15 @@ main_rate_limit = 250000
 marginal_relief_fraction = 0.015   # 3/200
 
 # Financial year 2025, the year before this one. An accounting period that
-# reaches back over 1 April charges its earlier days at that year's small
-# profits rate, which the working sheet's first tax row carries in Admin P6.
+# reaches back over 1 April charges its earlier days at that year's own rates,
+# limits and relief fraction, which the working sheet's first tax row carries
+# in Admin P6, R6, S6, T6 and U6.
 [corporation_tax_previous_financial_year]
+main_rate = 0.25
 small_profits_rate = 0.19
+small_profits_limit = 50000
+main_rate_limit = 250000
+marginal_relief_fraction = 0.015
 
 [capital_allowances]
 annual_investment_allowance = 1.00

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

@@ -19,10 +19,15 @@ main_rate_limit = 250000
 marginal_relief_fraction = 0.015   # 3/200
 
 # Financial year 2026, the year before this one. An accounting period that
-# reaches back over 1 April charges its earlier days at that year's small
-# profits rate, which the working sheet's first tax row carries in Admin P6.
+# reaches back over 1 April charges its earlier days at that year's own rates,
+# limits and relief fraction, which the working sheet's first tax row carries
+# in Admin P6, R6, S6, T6 and U6.
 [corporation_tax_previous_financial_year]
+main_rate = 0.25
 small_profits_rate = 0.19
+small_profits_limit = 50000
+main_rate_limit = 250000
+marginal_relief_fraction = 0.015
 
 [capital_allowances]
 annual_investment_allowance = 1.00

package/dist/app/data/releases.json

@@ -337,6 +337,32 @@
           "scorecard": "101279 passed, 0 warnings, 0 failed"
         }
       }
+    },
+    {
+      "tag": "diya-gl-v1.2.4",
+      "date": "2026-09-11",
+      "formatVersion": "diya-gl/1",
+      "engineVersion": "1.2.4+f5483192",
+      "taxDataHash": "9b8294b452fb",
+      "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": "e78c4aab0660",
+          "scorecard": "7679 passed, 0 warnings, 0 failed"
+        },
+        "ltd": {
+          "hash": "4dc8932fa566",
+          "scorecard": "101279 passed, 0 warnings, 0 failed"
+        }
+      }
     }
   ]
 }

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

@@ -25,12 +25,7 @@
 
 import { toExcelSerial } from "../spreadsheet-runner.js";
 import { BANK_ACCOUNT_FILES, BANK_LAYOUTS, OPENING_FIXED_ASSET_COLUMNS, isLtdOpeningBankLine } from "../ltd-layout.js";
-import {
-  apportionCorporationTax,
-  financialYearsInPeriod,
-  financialYearNumber,
-  smallProfitsRatePercentFor,
-} from "../tax/corporation-tax.js";
+import { apportionCorporationTax, financialYearsInPeriod, financialYearNumber, financialYearRatesFor } from "../tax/corporation-tax.js";
 import { calculateCapitalAllowances } from "../tax/capital-allowances.js";
 import {
   monthlyPayrollBlockRow,
@@ -878,7 +873,6 @@ export function calculateLtdCells(book, lines, taxData, scenario) {
 // 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, associatedCompanies) {
-  const corporationTax = taxData.corporation_tax || {};
   const capitalAllowances = taxData.capital_allowances || {};
   const depreciation = taxData.depreciation || {};
   const mileage = taxData.mileage || {};
@@ -889,19 +883,27 @@ function buildAdmin(taxData, period, associatedCompanies) {
   const financialYears = financialYearsInPeriod(period.start, period.yearEnd);
   const fileFinancialYear = financialYearNumber(period.yearEnd);
 
+  // What each tax row's own financial year charges by. The two rows differ
+  // whenever the period reaches back over 1 April into a year that charged
+  // differently.
+  const rowRates = financialYears.years.map((financialYear) =>
+    financialYearRatesFor(taxData, financialYear.year, fileFinancialYear, financialYear.days),
+  );
+
   return {
     B9: periodStartSerial,
     B32: yearEndSerial,
     F21: yearEndSerial,
-    // Each tax row's own financial year's small profits rate. The two differ
-    // whenever the period reaches back over 1 April into a year that charged
-    // a different rate.
-    P6: smallProfitsRatePercentFor(taxData, financialYears.years[0].year, fileFinancialYear, financialYears.years[0].days),
-    P7: smallProfitsRatePercentFor(taxData, financialYears.years[1].year, fileFinancialYear, financialYears.years[1].days),
-    P8: Math.round(corporationTax.main_rate * 100),
-    P9: corporationTax.marginal_relief_fraction,
-    P12: corporationTax.small_profits_limit,
-    P13: corporationTax.main_rate_limit,
+    P6: rowRates[0].smallProfitsRatePercent,
+    R6: rowRates[0].mainRatePercent,
+    S6: rowRates[0].marginalReliefFraction,
+    T6: rowRates[0].lowerLimit,
+    U6: rowRates[0].upperLimit,
+    P7: rowRates[1].smallProfitsRatePercent,
+    R7: rowRates[1].mainRatePercent,
+    S7: rowRates[1].marginalReliefFraction,
+    T7: rowRates[1].lowerLimit,
+    U7: rowRates[1].upperLimit,
     P14: associatedCompanies,
     G5: Math.round(capitalAllowances.annual_investment_allowance * 100),
     G6: Math.round(capitalAllowances.writing_down_allowance_main * 100),
@@ -1804,11 +1806,13 @@ function buildCorporationTax({ admin, trialBalance, blocks, publishedPl, openAcc
 
   const financialYears = financialYearsInPeriod(fromSerial(admin.L6), fromSerial(admin.N7));
   const charge = apportionCorporationTax(sheet.K28, financialYears.years, financialYears.totalDays, {
-    smallProfitsRatePercent: [admin.P6, admin.P7],
-    mainRatePercent: admin.P8,
-    marginalReliefFraction: admin.P9,
-    lowerLimit: admin.P12,
-    upperLimit: admin.P13,
+    perYear: [6, 7].map((adminRow) => ({
+      smallProfitsRatePercent: admin[`P${adminRow}`],
+      mainRatePercent: admin[`R${adminRow}`],
+      marginalReliefFraction: admin[`S${adminRow}`],
+      lowerLimit: admin[`T${adminRow}`],
+      upperLimit: admin[`U${adminRow}`],
+    })),
     associatedCompanies: admin.P14,
     frankedInvestmentIncome: sheet.K29,
   });

package/dist/app/lib/generator.js

@@ -21,7 +21,7 @@ import {
   payrollYearStart,
 } from "./payslips-layout.js";
 import { rollPayslipsCachedDateChain } from "./payslips-date-chain.js";
-import { smallProfitsRatePercentFor, financialYearNumber } from "./tax/corporation-tax.js";
+import { financialYearRatesFor, financialYearNumber } from "./tax/corporation-tax.js";
 
 // ── Deterministic zip output ───────────────────────────────────────────────
 //
@@ -499,37 +499,31 @@ export function buildLtdCellEdits(taxData, yearEndSerial) {
   const ca = taxData.capital_allowances;
   const dep = taxData.depreciation;
   const mil = taxData.mileage;
-  const ct = taxData.corporation_tax;
 
   const numericEdits = {};
 
   // Year-end date — the ONE date cell. All others are formula-driven from F21.
   numericEdits.F21 = yearEndSerial;
 
-  // Corporation Tax rates (stored as whole-number percentages in the
-  // spreadsheet). P6 and P7 are the two tax rows' own financial years, which
-  // carry different small profits rates whenever the period reaches back over
-  // 1 April into a year that charged a different one.
+  // Corporation Tax rates. Rows 6 and 7 are the two tax rows' own financial
+  // years, and each carries every figure its year charges by: the small
+  // profits rate and the main rate as whole-number percentages, the marginal
+  // relief fraction, and the two limits the relief tapers between. The rows
+  // differ whenever the period reaches back over 1 April into a year that
+  // charged differently.
   const financialYearRows = ltdAdminFinancialYearRows(yearEndSerial);
   const fileFinancialYear = financialYearNumber(fromExcelSerial(yearEndSerial));
-  numericEdits.P6 = smallProfitsRatePercentFor(
-    taxData,
-    financialYearRows.K6,
-    fileFinancialYear,
-    financialYearRows.N6 - financialYearRows.L6 + 1,
-  );
-  numericEdits.P7 = smallProfitsRatePercentFor(
-    taxData,
-    financialYearRows.K7,
-    fileFinancialYear,
-    financialYearRows.N7 - financialYearRows.L7 + 1,
-  );
-  numericEdits.P8 = Math.round(ct.main_rate * 100);
-
-  // Marginal relief: the fraction and the two profit limits it tapers between
-  numericEdits.P9 = ct.marginal_relief_fraction;
-  numericEdits.P12 = ct.small_profits_limit;
-  numericEdits.P13 = ct.main_rate_limit;
+  const rowRates = [
+    financialYearRatesFor(taxData, financialYearRows.K6, fileFinancialYear, financialYearRows.N6 - financialYearRows.L6 + 1),
+    financialYearRatesFor(taxData, financialYearRows.K7, fileFinancialYear, financialYearRows.N7 - financialYearRows.L7 + 1),
+  ];
+  for (const [index, row] of [6, 7].entries()) {
+    numericEdits[`P${row}`] = rowRates[index].smallProfitsRatePercent;
+    numericEdits[`R${row}`] = rowRates[index].mainRatePercent;
+    numericEdits[`S${row}`] = rowRates[index].marginalReliefFraction;
+    numericEdits[`T${row}`] = rowRates[index].lowerLimit;
+    numericEdits[`U${row}`] = rowRates[index].upperLimit;
+  }
 
   // Capital allowances (stored as whole-number percentages)
   numericEdits.G5 = Math.round(ca.annual_investment_allowance * 100);

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

@@ -12,8 +12,8 @@
 
 export const PROVENANCE_DATA = {
   formatVersion: "diya-gl/1",
-  engineVersion: "1.2.4+f5483192",
-  taxDataHash: "9b8294b452fb",
+  engineVersion: "1.2.5+adcbb86f",
+  taxDataHash: "84585062cad8",
   reconciledCommit: "320b4b8a1585e16fa170c2d312c14df38d0bcf5b",
   templates: {
     bst: {
@@ -29,7 +29,7 @@ export const PROVENANCE_DATA = {
       scorecard: "7679 passed, 0 warnings, 0 failed",
     },
     ltd: {
-      hash: "4dc8932fa566",
+      hash: "81ffdc956e5a",
       scorecard: "101279 passed, 0 warnings, 0 failed",
     },
   },

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

@@ -92,56 +92,87 @@ export function financialYearsInPeriod(periodStart, periodEnd) {
 }
 
 /**
- * The small profits rate one of the working sheet's two tax rows charges, as
- * the whole-number percentage Admin P6 and P7 carry.
+ * The five figures a financial year charges corporation tax by, as the
+ * working sheet's rate rows carry them: whole-number percentages for the two
+ * rates, a fraction for the relief and pounds for the two limits.
+ *
+ * @param {Object} table - a corporation_tax table out of an ltd-<FY>.toml
+ * @returns {{ smallProfitsRatePercent: number, mainRatePercent: number, marginalReliefFraction: number, lowerLimit: number, upperLimit: number }}
+ */
+function ratesFromTable(table) {
+  return {
+    smallProfitsRatePercent: Math.round(table.small_profits_rate * 100),
+    mainRatePercent: Math.round(table.main_rate * 100),
+    marginalReliefFraction: table.marginal_relief_fraction,
+    lowerLimit: table.small_profits_limit,
+    upperLimit: table.main_rate_limit,
+  };
+}
+
+// The fields a tax year file's previous financial year table has to state, so
+// a row charging that year has every figure it needs from the one file.
+const PREVIOUS_FINANCIAL_YEAR_FIELDS = [
+  "small_profits_rate",
+  "main_rate",
+  "marginal_relief_fraction",
+  "small_profits_limit",
+  "main_rate_limit",
+];
+
+/**
+ * What one of the working sheet's two tax rows charges: its own financial
+ * year's small profits rate, main rate, relief fraction and two limits, the
+ * figures Admin rows 6 and 7 carry a cell each for.
  *
  * A package is generated from one app/data/ltd-<FY>.toml, named for the
  * financial year its own year end falls in. An accounting period that reaches
- * back over 1 April charges its earlier days at the year before's rate, and
- * that file states it as corporation_tax_previous_financial_year. A row with
- * no days charges nothing, so it takes the file's own rate rather than a rate
- * no file has.
- *
- * Only the small profits rate has a cell per financial year. The main rate,
- * the relief fraction and the two limits are one figure each for the whole
- * period, so a period straddling a change in those still charges both rows at
- * the year end's figures.
+ * back over 1 April charges its earlier days at the year before's figures,
+ * and that file states them as corporation_tax_previous_financial_year. A row
+ * with no days charges nothing, so it takes the file's own figures rather
+ * than figures no file has.
  *
  * @param {Object} taxData - the parsed ltd-<FY>.toml
  * @param {number} rowFinancialYear - the financial year this row charges
  * @param {number} fileFinancialYear - the financial year taxData is named for
  * @param {number} rowDays - days the row charges
- * @returns {number} whole-number percentage
+ * @returns {{ smallProfitsRatePercent: number, mainRatePercent: number, marginalReliefFraction: number, lowerLimit: number, upperLimit: number }}
  */
-export function smallProfitsRatePercentFor(taxData, rowFinancialYear, fileFinancialYear, rowDays) {
+export function financialYearRatesFor(taxData, rowFinancialYear, fileFinancialYear, rowDays) {
   // Tax data with no corporation tax table at all reaches here from callers
   // that want the period dates off the Admin sheet and nothing else. Every
-  // other rate cell comes out NaN for them, so this one does too rather than
-  // demanding a rate the caller never had.
-  if (!taxData.corporation_tax) return NaN;
-  const own = Math.round(taxData.corporation_tax.small_profits_rate * 100);
-  if (rowDays <= 0 || rowFinancialYear === fileFinancialYear) return own;
+  // other rate cell comes out NaN for them, so these do too rather than
+  // demanding rates the caller never had.
+  if (!taxData.corporation_tax) {
+    return { smallProfitsRatePercent: NaN, mainRatePercent: NaN, marginalReliefFraction: NaN, lowerLimit: NaN, upperLimit: NaN };
+  }
+  if (rowDays <= 0 || rowFinancialYear === fileFinancialYear) return ratesFromTable(taxData.corporation_tax);
   if (rowFinancialYear !== fileFinancialYear - 1) {
     throw new Error(
-      `financial year ${rowFinancialYear} is neither ${fileFinancialYear} nor the year before it, so no tax year file states its small profits rate`,
+      `financial year ${rowFinancialYear} is neither ${fileFinancialYear} nor the year before it, so no tax year file states what it charged`,
     );
   }
   const previous = taxData.corporation_tax_previous_financial_year;
-  if (previous?.small_profits_rate === undefined) {
+  const missing = PREVIOUS_FINANCIAL_YEAR_FIELDS.filter((field) => previous?.[field] === undefined);
+  if (missing.length > 0) {
     throw new Error(
-      `the financial year ${fileFinancialYear} tax data states no corporation_tax_previous_financial_year.small_profits_rate, so the ${rowDays} days in financial year ${rowFinancialYear} have no rate of their own`,
+      `the financial year ${fileFinancialYear} tax data states no corporation_tax_previous_financial_year.${missing.join(", no corporation_tax_previous_financial_year.")}, so the ${rowDays} days in financial year ${rowFinancialYear} have no figures of their own`,
     );
   }
-  return Math.round(previous.small_profits_rate * 100);
+  return ratesFromTable(previous);
 }
 
 /**
  * Corporation tax charged financial year by financial year, the way the
  * 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 and then divided by one plus the
- * number of associated companies.
+ * years by day count, each share meets its own year's rates, and marginal
+ * relief applies to a share that sits between that year's two limits, with
+ * both limits apportioned by the same day count and then divided by one plus
+ * the number of associated companies.
+ *
+ * Every figure the charge turns on belongs to the row's own financial year,
+ * so a period straddling 1 April into a year that charged differently -- as
+ * FY2022 and FY2023 did, 19% flat against 25% with relief between 50,000 and
+ * 250,000 -- charges each part at what that part's year charged.
  *
  * Which band a row falls in is decided on its share of augmented profits --
  * the chargeable profit plus the exempt distributions received
@@ -154,11 +185,7 @@ export function smallProfitsRatePercentFor(taxData, rowFinancialYear, fileFinanc
  * @param {Array<{ year: number, days: number }>} financialYears - two entries, the second possibly nil
  * @param {number} totalDays
  * @param {Object} rates
- * @param {number[]} rates.smallProfitsRatePercent - one whole-number rate per financial year
- * @param {number} rates.mainRatePercent
- * @param {number} rates.marginalReliefFraction
- * @param {number} rates.lowerLimit
- * @param {number} rates.upperLimit
+ * @param {Array<{ smallProfitsRatePercent: number, mainRatePercent: number, marginalReliefFraction: number, lowerLimit: number, upperLimit: number }>} rates.perYear - what each financial year charges, in the same order as financialYears
  * @param {number} [rates.associatedCompanies] - default 0
  * @param {number} [rates.frankedInvestmentIncome] - default 0
  * @returns {{ rows: Array<{ year, days, profitShare, augmentedShare, ratePercent, taxBeforeRelief, marginalRelief, tax }>, tax: number, marginalRelief: number, taxBeforeRelief: number, augmentedProfits: number }}
@@ -167,16 +194,17 @@ export function apportionCorporationTax(profitChargeable, financialYears, totalD
   const associatedDivisor = 1 + (rates.associatedCompanies ?? 0);
   const augmentedProfits = profitChargeable + (rates.frankedInvestmentIncome ?? 0);
   const rows = financialYears.map((financialYear, index) => {
+    const yearRates = rates.perYear[index];
     const share = totalDays > 0 ? financialYear.days / totalDays : 0;
     const profitShare = profitChargeable > 0 ? profitChargeable * share : 0;
     const augmentedShare = augmentedProfits * share;
-    const lowerLimit = (rates.lowerLimit * share) / associatedDivisor;
-    const upperLimit = (rates.upperLimit * share) / associatedDivisor;
-    const ratePercent = augmentedShare <= lowerLimit ? rates.smallProfitsRatePercent[index] : rates.mainRatePercent;
+    const lowerLimit = (yearRates.lowerLimit * share) / associatedDivisor;
+    const upperLimit = (yearRates.upperLimit * share) / associatedDivisor;
+    const ratePercent = augmentedShare <= lowerLimit ? yearRates.smallProfitsRatePercent : yearRates.mainRatePercent;
     const taxBeforeRelief = (profitShare * ratePercent) / 100;
     const marginalRelief =
       augmentedShare > lowerLimit && augmentedShare < upperLimit
-        ? ((upperLimit - augmentedShare) * profitShare * rates.marginalReliefFraction) / augmentedShare
+        ? ((upperLimit - augmentedShare) * profitShare * yearRates.marginalReliefFraction) / augmentedShare
         : 0;
     return {
       year: financialYear.year,

package/dist/app/products/ltd.js

@@ -35,7 +35,7 @@ import {
   payslipsWagesPaidCell,
 } from "../lib/payslips-layout.js";
 import { BANK_ACCOUNT_FILES, BANK_LAYOUTS, OPENING_FIXED_ASSET_COLUMNS, isLtdOpeningBankLine } from "../lib/ltd-layout.js";
-import { calculateCorporationTax, smallProfitsRatePercentFor } from "../lib/tax/corporation-tax.js";
+import { apportionCorporationTax, financialYearRatesFor } from "../lib/tax/corporation-tax.js";
 import {
   buildCategoryNetting,
   buildProfitBridge,
@@ -1475,14 +1475,21 @@ const PL_ROW_CAPTIONS = {
 // Admin cells the generator injects from the tax-year TOML, and the TOML
 // path each one carries. Whole-number percentages where the sheet holds a
 // percentage, fractions where it holds a fraction.
-// P6 and P7, the two tax rows' small profits rates, are not here: each row
-// takes the rate of the financial year it names, so they are checked against
-// their own year rather than against one figure from the file.
+// Rows 6 and 7 of the Admin rate table are not here: every corporation tax
+// figure on them belongs to the financial year that row names, so each is
+// checked against its own year rather than against one figure from the file.
+// Row 6 is the working sheet's first tax row and row 7 its second; each
+// column holds one of the five figures its financial year charges by.
+const ADMIN_FINANCIAL_YEAR_ROWS = [6, 7];
+const ADMIN_RATE_COLUMNS = {
+  smallProfitsRatePercent: "P",
+  mainRatePercent: "R",
+  marginalReliefFraction: "S",
+  lowerLimit: "T",
+  upperLimit: "U",
+};
+
 const ADMIN_TAX_DATA_CELLS = [
-  ["P8", "corporation tax main rate", (t) => Math.round(t.corporation_tax.main_rate * 100)],
-  ["P9", "marginal relief fraction", (t) => t.corporation_tax.marginal_relief_fraction],
-  ["P12", "marginal relief lower limit", (t) => t.corporation_tax.small_profits_limit],
-  ["P13", "marginal relief upper limit", (t) => t.corporation_tax.main_rate_limit],
   ["G5", "annual investment allowance", (t) => Math.round(t.capital_allowances.annual_investment_allowance * 100)],
   ["G7", "annual investment allowance (new assets)", (t) => Math.round(t.capital_allowances.annual_investment_allowance * 100)],
   ["G6", "writing down allowance", (t) => Math.round(t.capital_allowances.writing_down_allowance_main * 100)],
@@ -1638,10 +1645,11 @@ export function standardReads() {
   for (const cell of CT600_CELLS) add("CT600", cell);
 
   for (const [cell] of ADMIN_TAX_DATA_CELLS) add("Admin", cell);
-  // The two tax rows' small profits rates, which are not in that table
-  // because each row takes its own financial year's rate.
-  add("Admin", "P6");
-  add("Admin", "P7");
+  // The two tax rows' own rates, limits and relief fraction, which are not in
+  // that table because each row takes its own financial year's figures.
+  for (const row of ADMIN_FINANCIAL_YEAR_ROWS) {
+    for (const column of Object.values(ADMIN_RATE_COLUMNS)) add("Admin", `${column}${row}`);
+  }
   add("Admin", "P14");
   add("Admin", "F21");
   add("Admin", "B9");
@@ -2070,7 +2078,7 @@ const DATE_CELLS = {
 
 // Cells that hold a rate or a percentage, whichever way the sheet writes it.
 const RATE_CELLS = {
-  Admin: ["P6", "P7", "P8", "P9", "M19", "M21", "G5", "G6", "G7", "G8", "G15", "G16", "G17", "G18", "G19", "O16", "O17"],
+  Admin: ["P6", "P7", "R6", "R7", "S6", "S7", "M19", "M21", "G5", "G6", "G7", "G8", "G15", "G16", "G17", "G18", "G19", "O16", "O17"],
   CorporationTax: ["G33", "G34"],
   CT600: ["AA126", "W137"],
   PubNotes: ["B27", "B28", "B29", "B30", "B31"],
@@ -4206,83 +4214,106 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
       check("CT: charge for the year = the two tax rows", num(ct.K35), num(ct.I33) + num(ct.I34));
 
       // Which band a row falls in is decided on augmented profits: the
-      // chargeable profit plus the exempt distributions received. Both limits
-      // are shared out over the period the same way the profit is, then
-      // divided by one plus the number of associated companies. Relief
-      // tapers the gap up to the upper limit and is then scaled by the row's
+      // chargeable profit plus the exempt distributions received. The row's
+      // own financial year states both limits, which are shared out over the
+      // period the same way the profit is and then divided by one plus the
+      // number of associated companies. Relief tapers the gap up to the upper
+      // limit at that year's own fraction and is then scaled by the row's
       // taxable share over its augmented share, so distributions take relief
       // away without ever being taxed.
       const admin = results.Admin;
       if (admin && days > 0) {
         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 sheetRates = (adminRow) =>
+          Object.fromEntries(Object.entries(ADMIN_RATE_COLUMNS).map(([figure, column]) => [figure, num(admin[`${column}${adminRow}`])]));
+        const lowerLimit = (rates, rowDays) => (rates.lowerLimit * rowDays) / days / associatedDivisor;
+        const upperLimit = (rates, rowDays) => (rates.upperLimit * rowDays) / days / associatedDivisor;
         const augmentedShare = (rowDays) => (num(ct.K30) * rowDays) / days;
-        const reliefFor = (rowProfit, rowDays) => {
+        const reliefFor = (rates, rowProfit, rowDays) => {
           const augmented = augmentedShare(rowDays);
-          if (!(augmented > lowerLimit(rowDays) && augmented < upperLimit(rowDays))) return 0;
-          return ((upperLimit(rowDays) - augmented) * rowProfit * num(admin.P9)) / augmented;
+          if (!(augmented > lowerLimit(rates, rowDays) && augmented < upperLimit(rates, rowDays))) return 0;
+          return ((upperLimit(rates, rowDays) - augmented) * rowProfit * rates.marginalReliefFraction) / augmented;
         };
-        const rateFor = (rowDays, smallProfitsRate) => (augmentedShare(rowDays) <= lowerLimit(rowDays) ? smallProfitsRate : num(admin.P8));
+        const rateFor = (rates, rowDays) =>
+          augmentedShare(rowDays) <= lowerLimit(rates, rowDays) ? rates.smallProfitsRatePercent : rates.mainRatePercent;
 
         check(
           "CT: first tax row rate = the rate its share of the augmented profits falls in",
           num(ct.G33),
-          rateFor(num(ct.A33), num(admin.P6)),
+          rateFor(sheetRates(6), num(ct.A33)),
           0,
         );
         check(
           "CT: second tax row rate = the rate its share of the augmented profits falls in",
           num(ct.G34),
-          rateFor(num(ct.A34), num(admin.P7)),
+          rateFor(sheetRates(7), num(ct.A34)),
           0,
         );
         check(
           "CT: first tax row marginal relief = its share of the augmented profits against its share of the limits",
           num(ct.L33),
-          reliefFor(num(ct.F33), num(ct.A33)),
+          reliefFor(sheetRates(6), num(ct.F33), num(ct.A33)),
         );
         check(
           "CT: second tax row marginal relief = its share of the augmented profits against its share of the limits",
           num(ct.L34),
-          reliefFor(num(ct.F34), num(ct.A34)),
+          reliefFor(sheetRates(7), num(ct.F34), num(ct.A34)),
         );
 
-        // Each row's small profits rate is its own financial year's. The
-        // year the package was generated for supplies its own; a row whose
-        // year is the one before it takes that year's rate from the same
-        // file, and a row with no days charges nothing either way.
+        // Every figure a row charges by is its own financial year's. The year
+        // the package was generated for supplies its own; a row whose year is
+        // the one before it takes that year's figures from the same file, and
+        // a row with no days charges nothing either way.
         // The package is generated from the tax year file named for the
         // financial year its year end falls in: the second row's year when
         // the period straddles 1 April, and the first row's when the year
         // ends on 31 March and the period lies wholly inside one.
         const packageFinancialYear = num(ct.A34) > 0 ? num(admin.K7) : num(admin.K6);
-        check(
-          "CT: first tax row small profits rate = the rate its own financial year charged",
-          num(admin.P6),
-          smallProfitsRatePercentFor(taxData, num(admin.K6), packageFinancialYear, num(ct.A33)),
-          0,
-        );
-        check(
-          "CT: second tax row small profits rate = the rate its own financial year charged",
-          num(admin.P7),
-          smallProfitsRatePercentFor(taxData, num(admin.K7), packageFinancialYear, num(ct.A34)),
-          0,
+        const ROW_NAMES = { 6: "first", 7: "second" };
+        const FIGURE_NAMES = {
+          smallProfitsRatePercent: "small profits rate",
+          mainRatePercent: "main rate",
+          marginalReliefFraction: "marginal relief fraction",
+          lowerLimit: "marginal relief lower limit",
+          upperLimit: "marginal relief upper limit",
+        };
+        const statedRates = ADMIN_FINANCIAL_YEAR_ROWS.map((adminRow, index) =>
+          financialYearRatesFor(taxData, num(admin[`K${adminRow}`]), packageFinancialYear, num(index === 0 ? ct.A33 : ct.A34)),
         );
+        for (const [index, adminRow] of ADMIN_FINANCIAL_YEAR_ROWS.entries()) {
+          for (const [figure, column] of Object.entries(ADMIN_RATE_COLUMNS)) {
+            check(
+              `CT: ${ROW_NAMES[adminRow]} tax row ${FIGURE_NAMES[figure]} = what its own financial year charged`,
+              num(admin[`${column}${adminRow}`]),
+              statedRates[index][figure],
+              0,
+            );
+          }
+        }
+
+        // The charge the period's profit actually bears, against the
+        // statutory computation worked from the tax year file rather than
+        // from the rate cells the sheet charged by: each financial year's
+        // share of the profit at the figures that year's own table states.
+        const statutory = apportionCorporationTax(
+          profit,
+          [
+            { year: num(admin.K6), days: num(ct.A33) },
+            { year: num(admin.K7), days: num(ct.A34) },
+          ],
+          days,
+          {
+            perYear: statedRates,
+            associatedCompanies: expected.business?.associated_companies ?? 0,
+            frankedInvestmentIncome: expected.business?.franked_investment_income ?? 0,
+          },
+        ).tax;
+        check("CT: charge for the year = the statutory computation with marginal relief", num(ct.K35), statutory, 1);
       }
 
       // Tax outstanding is the charge less any income tax already deducted
       // at source from bank interest received.
       check("CT: Tax outstanding = CT less tax deducted at source", num(ct.K39), num(ct.K35) - num(ct.K37));
-
-      // The charge the period's profit actually bears, against the statutory
-      // computation worked independently of the sheet.
-      const statutory = calculateCorporationTax(profit, {
-        ...taxData.corporation_tax,
-        associated_companies: expected.business?.associated_companies ?? 0,
-        franked_investment_income: expected.business?.franked_investment_income ?? 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": "1.2.4",
+  "version": "1.2.5",
   "type": "module",
   "description": "Recalculate, read and write DIYA-GL books from the command line",
   "license": "Apache-2.0",