@diy-accounting-uk/diya-gl 1.2.4 → 1.2.6

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 +337,58 @@
           "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"
+        }
+      }
+    },
+    {
+      "tag": "diya-gl-v1.2.5",
+      "date": "2026-09-11",
+      "formatVersion": "diya-gl/1",
+      "engineVersion": "1.2.5+adcbb86f",
+      "taxDataHash": "84585062cad8",
+      "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": "81ffdc956e5a",
+          "scorecard": "101279 passed, 0 warnings, 0 failed"
+        }
+      }
     }
   ]
 }

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

@@ -26,6 +26,7 @@ import {
   STOCK_OPENING_COUNT_CELL,
   STOCK_CLOSING_COUNT_CELL,
   BUSINESS_DESCRIPTION_CELL,
+  DISALLOWABLE_PERCENT_CELLS,
   SALESINVOICE_VAT_REG_CELL,
   SALESINVOICE_TELEPHONE_CELL,
   SALESINVOICE_PRODUCT_DETAILS_COLUMNS,
@@ -392,6 +393,7 @@ function isVatInputCell(sheet, cellRef) {
 function isHubInputCell(sheet, cellRef) {
   if (sheet === "Business Details") return cellRef === "C5" || cellRef === BUSINESS_DESCRIPTION_CELL;
   if (sheet === "StockControl") return cellRef === STOCK_OPENING_COUNT_CELL || cellRef === STOCK_CLOSING_COUNT_CELL;
+  if (sheet === "VitalTax") return Object.values(DISALLOWABLE_PERCENT_CELLS).includes(cellRef);
   return false;
 }
 

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/calculators/se-derivations.js

@@ -205,7 +205,9 @@ function quarterlyFromMonthlyGrid(pl) {
 // adjustment mixed in, read off app/lib/scenario-extractor.js's own account
 // maps by way of the code letters scenario transactions already carry.
 const SALES_QUARTERLY_ROW = { a: 5, b: 6, c: 7, d: 8 };
-const PURCHASES_QUARTERLY_ROW = { s: 14, c: 15, o: 16, w: 21, p: 22, m: 23, g: 24, v: 25, h: 26, a: 27, l: 28, y: 32 };
+// Codes a (advertising) and e (business entertainment) both feed row 27 --
+// box 24's own combined figure -- so both land on it here too.
+const PURCHASES_QUARTERLY_ROW = { s: 14, c: 15, o: 16, w: 21, p: 22, m: 23, g: 24, v: 25, h: 26, a: 27, e: 27, l: 28, y: 32 };
 
 const MONTH_KEYS = ["apr", "may", "jun", "jul", "aug", "sep", "oct", "nov", "dec", "jan", "feb", "mar"];
 const MONTH_SHEET_NAMES = {

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

@@ -83,6 +83,7 @@ export const PURCHASES_ANALYSIS_COLUMNS = {
   l: "Z",
   y: "AA",
   fa: "AB",
+  e: "AC",
 };
 
 // Bank.xlsx and Cash.xlsx analyse a receipt and a payment under different code
@@ -803,7 +804,9 @@ export function calculateSeCells(book, lines, taxData, scenario = {}) {
     pl[`${col}24`] = purchasesCode(index, "g");
     pl[`${col}25`] = purchasesCode(index, "v");
     pl[`${col}26`] = purchasesCode(index, "h");
-    pl[`${col}27`] = purchasesCode(index, "a");
+    // Advertising and business entertainment share one Purchases analysis
+    // column each, but the same Purchases row: box 24 is the combined figure.
+    pl[`${col}27`] = purchasesCode(index, "a") + purchasesCode(index, "e");
     pl[`${col}28`] = purchasesCode(index, "l");
     pl[`${col}29`] = -salesCode(index, "o");
     pl[`${col}30`] = bankPayments(bank, index, "J");
@@ -815,9 +818,12 @@ export function calculateSeCells(book, lines, taxData, scenario = {}) {
     pl[`${col}37`] = pl[`${col}19`] - pl[`${col}35`];
     pl[`${col}38`] = bankReceipts(bank, index, "K");
     pl[`${col}39`] = pl[`${col}37`] + pl[`${col}38`];
+    // Row 49: a memo of the entertainment share of row 27, outside the B35
+    // administrative-expenses total the way the template's own row 49 is.
+    pl[`${col}49`] = purchasesCode(index, "e");
   });
   const yearTotal = (row) => sheetSum(MONTH_COLS.map((col) => pl[`${col}${row}`]));
-  for (const row of [5, 6, 7, 8, 11, 14, 15, 16, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 38]) {
+  for (const row of [5, 6, 7, 8, 11, 14, 15, 16, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 38, 49]) {
     pl[`B${row}`] = yearTotal(row);
   }
   pl.B9 = pl.B5 + pl.B6 + pl.B7 + pl.B8;
@@ -827,6 +833,119 @@ export function calculateSeCells(book, lines, taxData, scenario = {}) {
   pl.B37 = pl.B19 - pl.B35;
   pl.B39 = pl.B37 + pl.B38;
 
+  // ── VitalTax ──
+  // The summary quotes the three product sales rows and the two direct cost
+  // rows, then a quarterly grid of fifteen expense categories: an allowable
+  // row read straight off the P&L beside a disallowable row that is a
+  // customer-set percentage of that same allowable row -- the source boxes
+  // 32 to 45 (SE Full's O66 to O118) read. Built ahead of the two self
+  // assessment returns because both read it.
+  const quarterSum = (row, quarter) => sheetSum(MONTH_COLS.slice(quarter * 3, quarter * 3 + 3).map((col) => pl[`${col}${row}`]));
+  const quarterSumRows = (rows, quarter) => sheetSum(rows.map((row) => quarterSum(row, quarter)));
+  const productSales = (quarter) => quarterSum(5, quarter) + quarterSum(6, quarter) + quarterSum(7, quarter);
+  const directCosts = (quarter) => quarterSum(14, quarter) + quarterSum(16, quarter);
+  const vitalTax = {
+    C5: productSales(0),
+    D5: productSales(1),
+    E5: productSales(2),
+    F5: productSales(3),
+    C7: directCosts(0),
+    D7: directCosts(1),
+    E7: directCosts(2),
+    F7: directCosts(3),
+  };
+  vitalTax.G5 = vitalTax.C5 + vitalTax.D5 + vitalTax.E5 + vitalTax.F5;
+  vitalTax.G7 = vitalTax.C7 + vitalTax.D7 + vitalTax.E7 + vitalTax.F7;
+
+  const QUARTER_COLS = [
+    ["C", 0],
+    ["D", 1],
+    ["E", 2],
+    ["F", 3],
+  ];
+
+  // Every allowable row the disallowable percentages multiply, keyed by its
+  // own row number, reading the P&L row (or rows) its caption names.
+  const ALLOWABLE_PL_ROWS = {
+    12: [21], // Wages and staff costs
+    13: [22], // Premises running costs
+    14: [23], // Repairs and renewals
+    15: [24], // General administrative expenses
+    16: [31], // Finance charges (HP interest, lease, bank charges)
+    17: [25, 26], // Car, van and travel expenses
+    18: [27], // Advertising (now the combined advertising + entertainment row)
+    19: [28], // Professional fees
+    20: [29], // Bad debts
+    21: [30], // Interest on bank and other loans
+    22: [32], // Other expenses
+    24: [15], // Payments to subcontractors
+    25: [49], // Business entertainment (the memo row)
+    26: [33, 34], // Loss on disposal + depreciation
+  };
+  for (const [row, plRows] of Object.entries(ALLOWABLE_PL_ROWS)) {
+    for (const [col, quarter] of QUARTER_COLS) vitalTax[`${col}${row}`] = quarterSumRows(plRows, quarter);
+    vitalTax[`G${row}`] = vitalTax[`C${row}`] + vitalTax[`D${row}`] + vitalTax[`E${row}`] + vitalTax[`F${row}`];
+  }
+
+  // The fifteen disallowable rows behind boxes 32 to 45. Thirteen are a
+  // customer-set percentage of the allowable row beside them; business
+  // entertainment (row 44) is wholly disallowable, so it echoes row 25
+  // outright, and depreciation (row 49) already has its own source on SE
+  // Full (O114 = P&L row 34), so it echoes that P&L row rather than taking a
+  // percentage of anything.
+  const DISALLOWABLE_ROWS = {
+    36: { allowableRow: 7, key: "costOfGoods" },
+    37: { allowableRow: 24, key: "paymentsToSubcontractors" },
+    38: { allowableRow: 12, key: "wagesAndStaffCosts" },
+    39: { allowableRow: 17, key: "carVanTravelExpenses" },
+    40: { allowableRow: 13, key: "premisesRunningCosts" },
+    41: { allowableRow: 14, key: "maintenanceCosts" },
+    42: { allowableRow: 15, key: "adminCosts" },
+    43: { allowableRow: 18, key: "advertisingCosts" },
+    45: { allowableRow: 21, key: "interestOnBankOtherLoans" },
+    46: { allowableRow: 16, key: "financeCharges" },
+    47: { allowableRow: 20, key: "irrecoverableDebts" },
+    48: { allowableRow: 19, key: "professionalFees" },
+    50: { allowableRow: 22, key: "otherExpenses" },
+  };
+  const disallowablePercent = scenario.disallowable || {};
+  for (const [row, { allowableRow, key }] of Object.entries(DISALLOWABLE_ROWS)) {
+    const percent = disallowablePercent[key] || 0;
+    for (const [col] of QUARTER_COLS) vitalTax[`${col}${row}`] = vitalTax[`${col}${allowableRow}`] * percent;
+    vitalTax[`G${row}`] = vitalTax[`C${row}`] + vitalTax[`D${row}`] + vitalTax[`E${row}`] + vitalTax[`F${row}`];
+  }
+  for (const [col] of QUARTER_COLS) vitalTax[`${col}44`] = vitalTax[`${col}25`];
+  vitalTax.G44 = vitalTax.C44 + vitalTax.D44 + vitalTax.E44 + vitalTax.F44;
+  for (const [col, quarter] of QUARTER_COLS) vitalTax[`${col}49`] = quarterSum(34, quarter);
+  vitalTax.G49 = vitalTax.C49 + vitalTax.D49 + vitalTax.E49 + vitalTax.F49;
+
+  // Row 29: the grand total of allowable expenses. Entertainment (row 25) is
+  // left out -- it is already inside row 18's P&L!C27:E27 read, which now
+  // carries the combined advertising-and-entertainment figure.
+  const ROW29_ROWS = [7, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 24, 26];
+  for (const [col] of QUARTER_COLS) vitalTax[`${col}29`] = sheetSum(ROW29_ROWS.map((row) => vitalTax[`${col}${row}`]));
+  vitalTax.G29 = sheetSum(ROW29_ROWS.map((row) => vitalTax[`G${row}`]));
+
+  // The thirteen SE Full disallowable boxes (32 to 45 minus 44, which shares
+  // box 39 with advertising) read straight off VitalTax's annual column.
+  const seFullDisallowable = {
+    O66: vitalTax.G36,
+    O70: vitalTax.G37,
+    O74: vitalTax.G38,
+    O78: vitalTax.G39,
+    O82: vitalTax.G40,
+    O86: vitalTax.G41,
+    O90: vitalTax.G42,
+    O94: vitalTax.G43 + vitalTax.G44,
+    O98: vitalTax.G45,
+    O102: vitalTax.G46,
+    O106: vitalTax.G47,
+    O110: vitalTax.G48,
+    O118: vitalTax.G50,
+  };
+  // Box 46, boxes 32 to 45 summed. seShort.O64 (box 20) reads the same total.
+  const boxes32to45Total = sheetSum(Object.values(seFullDisallowable)) + pl.B34;
+
   // ── The fixed asset workbook ──
   const scheduleCells = { E57: schedule.existing.E, E110: schedule.additions.E };
   for (const column of SCHEDULE_TOTAL_COLUMNS) scheduleCells[`${column}1`] = schedule.totals[column];
@@ -907,16 +1026,27 @@ export function calculateSeCells(book, lines, taxData, scenario = {}) {
     seShort.D38 > admin.F26
       ? `SELF-EMPLOYMENT FULL RETURN REQUIRED AS TURNOVER EXCEEDS £${admin.F26} VAT threshold`
       : `Business income - if your annual turnover was below £${admin.F26} VAT threshold`;
-  seShort.D46 = analysed(pl.B17);
-  seShort.O46 = analysed(pl.B28);
-  seShort.D51 = analysed(pl.B25 + pl.B26);
-  seShort.O51 = analysed(pl.B30 + pl.B31);
-  seShort.D55 = analysed(pl.B21);
-  seShort.O55 = analysed(pl.B24);
-  seShort.D60 = analysed(pl.B22);
-  seShort.O60 = analysed(pl.B27 + pl.B29 + pl.B32 + pl.B33);
-  seShort.D64 = analysed(pl.B23);
-  seShort.O64 = pl.B17 + pl.B35 - pl.B34;
+  // Boxes 11 to 19 go net of their own share of boxes 32 to 45: SA103S has no
+  // disallowable column of its own, so each allowable figure drops the
+  // matching SE Full box before it reaches the short return. Box 33
+  // (subcontractor payments) has no short-return box of its own -- SA103S
+  // folds it into box 11 -- so D46 drops both box 32's and box 33's shares.
+  seShort.D46 = analysed(pl.B17 - seFullDisallowable.O66 - seFullDisallowable.O70);
+  seShort.O46 = analysed(pl.B28 - seFullDisallowable.O110);
+  seShort.D51 = analysed(pl.B25 + pl.B26 - seFullDisallowable.O78);
+  seShort.O51 = analysed(pl.B30 + pl.B31 - seFullDisallowable.O98 - seFullDisallowable.O102);
+  seShort.D55 = analysed(pl.B21 - seFullDisallowable.O74);
+  seShort.O55 = analysed(pl.B24 - seFullDisallowable.O90);
+  seShort.D60 = analysed(pl.B22 - seFullDisallowable.O82);
+  // Box 19's base (B27+B29+B32+B33) never includes depreciation (P&L row 34
+  // sits outside it, in row 33's disposal loss instead), so nothing here
+  // reads box 44's O114 -- box 20 (O64) is where depreciation's disallowable
+  // share leaves the total. O94 already carries the whole of box 39's
+  // entertainment share (VitalTax row 44 echoes row 25, the entertainment
+  // memo's own annual total), so box 19 does not also subtract P&L!B49.
+  seShort.O60 = analysed(pl.B27 + pl.B29 + pl.B32 + pl.B33 - seFullDisallowable.O94 - seFullDisallowable.O106 - seFullDisallowable.O118);
+  seShort.D64 = analysed(pl.B23 - seFullDisallowable.O86);
+  seShort.O64 = pl.B17 + pl.B35 - boxes32to45Total;
   const shortNetProfit = seShort.D38 + seShort.O38 - seShort.O64;
   seShort.D71 = shortNetProfit >= 0 ? shortNetProfit : 0;
   seShort.O71 = shortNetProfit < 0 ? -shortNetProfit : 0;
@@ -969,43 +1099,23 @@ export function calculateSeCells(book, lines, taxData, scenario = {}) {
   seFull.D118 = pl.B32;
   seFull.D122 = pl.B17 + pl.B35;
   seFull.O114 = pl.B34;
-  // Boxes 32 to 45, the disallowable side of each expense category. None has
-  // a source yet -- a later change gives each one a book field -- so every
-  // cell but box 44's depreciation stays the blank the sheet prints today.
-  seFull.O66 = SHEET_BLANK;
-  seFull.O70 = SHEET_BLANK;
-  seFull.O74 = SHEET_BLANK;
-  seFull.O78 = SHEET_BLANK;
-  seFull.O82 = SHEET_BLANK;
-  seFull.O86 = SHEET_BLANK;
-  seFull.O90 = SHEET_BLANK;
-  seFull.O94 = SHEET_BLANK;
-  seFull.O98 = SHEET_BLANK;
-  seFull.O102 = SHEET_BLANK;
-  seFull.O106 = SHEET_BLANK;
-  seFull.O110 = SHEET_BLANK;
-  seFull.O118 = SHEET_BLANK;
-  // Box 46's own caption calls it the total of boxes 32 to 45, not a second
-  // read of the depreciation figure box 44 already carries. The sum stays
-  // equal to box 44 alone until the boxes above gain a source.
-  seFull.O122 = carry([seFull.O114], () =>
-    sheetSum([
-      seFull.O66,
-      seFull.O70,
-      seFull.O74,
-      seFull.O78,
-      seFull.O82,
-      seFull.O86,
-      seFull.O90,
-      seFull.O94,
-      seFull.O98,
-      seFull.O102,
-      seFull.O106,
-      seFull.O110,
-      seFull.O114,
-      seFull.O118,
-    ]),
-  );
+  // Boxes 32 to 45, the disallowable side of each expense category, sourced
+  // from the VitalTax percentages built earlier.
+  seFull.O66 = seFullDisallowable.O66;
+  seFull.O70 = seFullDisallowable.O70;
+  seFull.O74 = seFullDisallowable.O74;
+  seFull.O78 = seFullDisallowable.O78;
+  seFull.O82 = seFullDisallowable.O82;
+  seFull.O86 = seFullDisallowable.O86;
+  seFull.O90 = seFullDisallowable.O90;
+  seFull.O94 = seFullDisallowable.O94;
+  seFull.O98 = seFullDisallowable.O98;
+  seFull.O102 = seFullDisallowable.O102;
+  seFull.O106 = seFullDisallowable.O106;
+  seFull.O110 = seFullDisallowable.O110;
+  seFull.O118 = seFullDisallowable.O118;
+  // Box 46's own caption calls it the total of boxes 32 to 45.
+  seFull.O122 = carry([seFull.O114], () => boxes32to45Total);
   const fullNetProfit = seFull.D55 + seFull.O55 - seFull.D122;
   seFull.D129 = fullNetProfit >= 0 ? fullNetProfit : 0;
   seFull.O129 = fullNetProfit < 0 ? -fullNetProfit : 0;
@@ -1127,25 +1237,6 @@ export function calculateSeCells(book, lines, taxData, scenario = {}) {
     sheetSum([forecast.C42, forecast.C43, forecast.C44, forecast.C45]),
   );
 
-  // ── VitalTax ──
-  // The summary quotes the three product sales rows and the two direct cost
-  // rows, nothing else.
-  const quarterSum = (row, quarter) => sheetSum(MONTH_COLS.slice(quarter * 3, quarter * 3 + 3).map((col) => pl[`${col}${row}`]));
-  const productSales = (quarter) => quarterSum(5, quarter) + quarterSum(6, quarter) + quarterSum(7, quarter);
-  const directCosts = (quarter) => quarterSum(14, quarter) + quarterSum(16, quarter);
-  const vitalTax = {
-    C5: productSales(0),
-    D5: productSales(1),
-    E5: productSales(2),
-    F5: productSales(3),
-    C7: directCosts(0),
-    D7: directCosts(1),
-    E7: directCosts(2),
-    F7: directCosts(3),
-  };
-  vitalTax.G5 = vitalTax.C5 + vitalTax.D5 + vitalTax.E5 + vitalTax.F5;
-  vitalTax.G7 = vitalTax.C7 + vitalTax.D7 + vitalTax.E7 + vitalTax.F7;
-
   // ── The results, keyed the way the reconciliation reads them ──
   const results = {
     "Business Details": { C5: businessName(scenario) },