@diy-accounting-uk/diya-gl 1.2.5 → 1.2.6

package/dist/app/data/releases.json

@@ -363,6 +363,32 @@
           "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/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) },

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

@@ -12,25 +12,25 @@
 
 export const PROVENANCE_DATA = {
   formatVersion: "diya-gl/1",
-  engineVersion: "1.2.5+adcbb86f",
+  engineVersion: "1.2.6+8f36b1c6",
   taxDataHash: "84585062cad8",
-  reconciledCommit: "320b4b8a1585e16fa170c2d312c14df38d0bcf5b",
+  reconciledCommit: "08ad8a551c51a0f9a7bdb24a381b06a810b7c15e",
   templates: {
     bst: {
       hash: "0d003e10e00c",
-      scorecard: "810 passed, 0 warnings, 0 failed",
+      scorecard: "812 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",
+      hash: "185e5ad6b61d",
+      scorecard: "7692 passed, 0 warnings, 0 failed",
     },
     ltd: {
       hash: "81ffdc956e5a",
-      scorecard: "101279 passed, 0 warnings, 0 failed",
+      scorecard: "101289 passed, 0 warnings, 0 failed",
     },
   },
 };

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

@@ -37,6 +37,7 @@ export const LTD_PURCHASE_CODE_MAP = {
   5401: "u",
   5500: "a",
   5501: "g",
+  5502: "a", // business entertainment -> Advertising, the same category Ltd's own book.toml column folds it into
   5600: "h",
   5601: "v",
   5700: "n",
@@ -74,7 +75,7 @@ export const BST_PURCHASE_CODE_MAP = {
   5900: "f", // Fixed assets
 };
 
-// SE purchases: accountMainID -> SE code letter (21 codes)
+// SE purchases: accountMainID -> SE code letter (22 codes)
 export const SE_PURCHASE_CODE_MAP = {
   5000: "s",
   5001: "c",
@@ -88,6 +89,7 @@ export const SE_PURCHASE_CODE_MAP = {
   5401: "y", // general shopping -> Other Expenses
   5500: "a",
   5501: "g",
+  5502: "e", // business entertainment -> its own Purchases analysis column
   5600: "h",
   5601: "v",
   5700: "y", // insurance -> Other Expenses (no insurance column)
@@ -1135,6 +1137,15 @@ export function formatScenarioToml(metadata, grouped, expected) {
     parts.push("");
   }
 
+  // The share of each SA103F expense category (32 to 45) that is private use
+  // or otherwise disallowable, as a fraction (0.1 = 10%). A book setting, not
+  // a transaction: no journal line carries it.
+  if (expected.disallowable) {
+    parts.push("[disallowable]");
+    for (const [key, percent] of Object.entries(expected.disallowable)) parts.push(`${key} = ${percent}`);
+    parts.push("");
+  }
+
   // Charges and debentures registered over the company's assets (Ltd). Each
   // one secures a creditor falling due after more than one year.
   if (expected.charges) {

package/dist/app/products/se.js

@@ -206,6 +206,27 @@ export const BUSINESS_DESCRIPTION_CELL = "C17";
 export const STOCK_OPENING_COUNT_CELL = "AB6";
 export const STOCK_CLOSING_COUNT_CELL = "AB30";
 
+// VitalTax column I, rows 36 to 50: the customer's own percentage of each
+// expense category that is private use or otherwise disallowable, the input
+// behind SE Full's boxes 32 to 45. Verified against the template -- row 44
+// (business entertainment) and row 49 (depreciation) take no percentage, so
+// they carry no key here. See PLAN_SE_TEMPLATE_GAPS.md section 3.1.
+export const DISALLOWABLE_PERCENT_CELLS = {
+  costOfGoods: "I36",
+  paymentsToSubcontractors: "I37",
+  wagesAndStaffCosts: "I38",
+  carVanTravelExpenses: "I39",
+  premisesRunningCosts: "I40",
+  maintenanceCosts: "I41",
+  adminCosts: "I42",
+  advertisingCosts: "I43",
+  interestOnBankOtherLoans: "I45",
+  financeCharges: "I46",
+  irrecoverableDebts: "I47",
+  professionalFees: "I48",
+  otherExpenses: "I50",
+};
+
 // Fixedassets.xlsx Schedule sheet -- verified against the template:
 //   Existing assets (bought before the year start): rows 8-10 land,
 //   14-18 plant, 22-26 fixtures, 30-34 computers, 38-54 motor. Each row:
@@ -472,6 +493,14 @@ function composeWrites(scenario, targetStartYear) {
     if (scenario.stock.opening !== undefined) hubWrites.StockControl[STOCK_OPENING_COUNT_CELL] = scenario.stock.opening;
     if (scenario.stock.closing !== undefined) hubWrites.StockControl[STOCK_CLOSING_COUNT_CELL] = scenario.stock.closing;
   }
+  // VitalTax's disallowable percentages: a book setting per category, not a
+  // transaction, so nothing here moves the trial balance.
+  if (scenario.disallowable) {
+    hubWrites.VitalTax = {};
+    for (const [key, cell] of Object.entries(DISALLOWABLE_PERCENT_CELLS)) {
+      if (scenario.disallowable[key] !== undefined) hubWrites.VitalTax[cell] = scenario.disallowable[key];
+    }
+  }
   if (scenario.business || scenario.metadata) {
     hubWrites["Business Details"] = {};
     const bd = hubWrites["Business Details"];
@@ -1250,7 +1279,11 @@ const SALES_MONTHLY_TIE_ROWS = { a: 5, b: 6, c: 7, d: 8, g: 11 };
 // negated -- a template quirk, not a naming error; verified against the
 // formula (`C29 = -[2]Apr!$U$1`).
 const SALES_BAD_DEBT_ROW = 29;
-const PURCHASES_MONTHLY_TIE_ROWS = { c: 15, o: 16, p: 22, m: 23, g: 24, v: 25, h: 26, a: 27, l: 28, y: 32 };
+// Row 27 combines codes a (advertising) and e (business entertainment) -- box
+// 24's own caption -- so both places below that read this map special-case
+// code a to add code e's figure, rather than the map carrying two codes on
+// one row.
+const PURCHASES_MONTHLY_TIE_ROWS = { c: 15, o: 16, p: 22, m: 23, g: 24, v: 25, h: 26, a: 27, l: 28, y: 32, e: 49 };
 
 // The P&L's own caption for each tied row, taken from column A of the
 // template. The netting table names a category the way the statement it
@@ -1269,10 +1302,11 @@ const PL_ROW_CAPTIONS = {
   24: "General Administrative Expenses",
   25: "Motor Expenses",
   26: "Travel Hotel & Subsistence",
-  27: "Advertising & Promotion",
+  27: "Advertising Promotion & Entertainment",
   28: "Legal & Professional Fees",
   29: "Bad Debts written off",
   32: "Other Expenses",
+  49: "Business Entertainment (memo)",
 };
 
 // Wagesinterface and Payslips!Payment both hold one row per month, Apr at
@@ -1720,7 +1754,11 @@ export function profitBridge(results) {
   // figures free to diverge from it if one of them is wrong.
   const rows = [
     { label: "Profit before tax per the profit and loss account", cell: "Profit & Loss Account!B39", value: num(pl.B39) },
-    { label: "Add depreciation charged in the accounts", cell: "Profit & Loss Account!B34", value: num(pl.B34) },
+    // Depreciation was the only disallowable expense while every other
+    // category's percentage sat at nil; now the whole of box 46 (boxes 32
+    // to 45, disallowable percentages included) is added back, not
+    // depreciation alone.
+    { label: "Add disallowable expenses added back (box 46)", cell: "SE Full!O122", value: num(seFull?.O122) },
     { label: "Less grants, taxed as other business income below", cell: "Profit & Loss Account!B11", value: -num(pl.B11) },
     { label: "Less annual investment allowance (box 23)", cell: "SE Short!D80", value: -num(seShort.D80) },
     { label: "Less small-balance allowance (box 24)", cell: "SE Short!D85", value: -num(seShort.D85) },
@@ -1850,7 +1888,14 @@ export function categoryNetting(results, scenario) {
 
   for (const [code, row] of Object.entries(SALES_MONTHLY_TIE_ROWS)) plRow("sales", sales, code, row);
   plRow("sales", sales, "o", SALES_BAD_DEBT_ROW, -1);
-  for (const [code, row] of Object.entries(PURCHASES_MONTHLY_TIE_ROWS)) plRow("purchases", purchases, code, row);
+  // Box 24 combines advertising and business entertainment in one row, so
+  // the "a" netting row carries both codes' combined gross and net.
+  const purchasesRow27 = {
+    gross: { a: (purchases.gross.a || 0) + (purchases.gross.e || 0) },
+    net: { a: (purchases.net.a || 0) + (purchases.net.e || 0) },
+  };
+  for (const [code, row] of Object.entries(PURCHASES_MONTHLY_TIE_ROWS))
+    plRow("purchases", code === "a" ? purchasesRow27 : purchases, code, row);
 
   // Stock-coded purchases reach the materials line together with the year's
   // stock movement, so the movement comes off the line before the two sides
@@ -2127,11 +2172,15 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
       // the whole of the difference between the two profits. Both are exact
       // identities; the profit was previously compared to a rebuilt figure
       // with a one per cent tolerance.
-      const plDepreciation = MONTH_COLS.reduce((s, col) => s + (pl[`${col}34`] || 0), 0);
+      // Box 20 (O64) reads 'SE Full'!O122 now, boxes 32 to 45 summed -- the
+      // depreciation charge plus every other disallowable category's own
+      // percentage. Depreciation alone was the whole of that total before
+      // any category had a percentage.
+      const sa103fBoxesTotal = num(results["SE Full"]?.O122);
       check(
         "SA103S: total expenses = cost of sales + admin expenses less depreciation",
         num(seShort.O64),
-        num(pl.B17) + num(pl.B35) - plDepreciation,
+        num(pl.B17) + num(pl.B35) - sa103fBoxesTotal,
       );
       // D71 only ever carries a profit (verified against the template: D71 =
       // IF((D38+O38-O64)>=0,D38+O38-O64,0)) -- a loss-making year floors it
@@ -2417,12 +2466,6 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
       const sa103fCounterparts = [
         ["D55", "D38", "box 15 turnover"],
         ["O55", "O38", "box 16 other business income"],
-        ["D74", "D55", "box 19 wages, salaries and staff costs"],
-        ["D78", "D51", "box 20 car, van and travel expenses"],
-        ["D82", "D60", "box 21 rent, rates, power and insurance"],
-        ["D86", "D64", "box 22 repairs and maintenance"],
-        ["D90", "O55", "box 23 phone, stationery and office costs"],
-        ["D110", "O46", "box 28 accountancy, legal and professional fees"],
         ["O129", "O71", "box 48 net loss"],
         ["D139", "D80", "box 49 annual investment allowance"],
         ["O144", "D85", "box 55 100% and other enhanced capital allowances"],
@@ -2445,6 +2488,26 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
         check(`SA103F ${caption}: full return (${fullCell}) = short return (${shortCell})`, num(seFull[fullCell]), num(sa103s[shortCell]));
       }
 
+      // Boxes 19 to 23 and 28: SA103S has no disallowable column, so each of
+      // these six drops its own share of boxes 32 to 45 before it reaches
+      // the short return.
+      const sa103fNetOfDisallowable = [
+        ["D74", "D55", "O74", "box 19 wages, salaries and staff costs"],
+        ["D78", "D51", "O78", "box 20 car, van and travel expenses"],
+        ["D82", "D60", "O82", "box 21 rent, rates, power and insurance"],
+        ["D86", "D64", "O86", "box 22 repairs and maintenance"],
+        ["D90", "O55", "O90", "box 23 phone, stationery and office costs"],
+        ["D110", "O46", "O110", "box 28 accountancy, legal and professional fees"],
+      ];
+      for (const [fullCell, shortCell, disallowableCell, caption] of sa103fNetOfDisallowable) {
+        if (!shortAnalysisShown) continue;
+        check(
+          `SA103F ${caption}: short return (${shortCell}) = full return (${fullCell}) less its own disallowable share (${disallowableCell})`,
+          num(sa103s[shortCell]),
+          num(seFull[fullCell]) - num(seFull[disallowableCell]),
+        );
+      }
+
       // Where the two forms differ by design. The full return has a
       // disallowable column, so it totals expenses before the add-back and
       // carries a net profit that much lower; the short return has no such
@@ -2695,7 +2758,9 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
       }
 
       for (const [code, row] of Object.entries(PURCHASES_MONTHLY_TIE_ROWS)) {
-        const net = netOfVat(byCode[code] || 0, rate) + (code === "v" ? monthlyMileageClaims[MONTH_KEYS[i]] || 0 : 0);
+        let net = netOfVat(byCode[code] || 0, rate) + (code === "v" ? monthlyMileageClaims[MONTH_KEYS[i]] || 0 : 0);
+        // Box 24 combines advertising and business entertainment in one row.
+        if (code === "a") net += netOfVat(byCode.e || 0, rate);
         check(`P&L ${MONTH_KEYS[i]} col ${col}${row} = Purchases.xlsx ${code}-coded net`, pl[`${col}${row}`] || 0, net);
       }
     }

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@diy-accounting-uk/diya-gl",
-  "version": "1.2.5",
+  "version": "1.2.6",
   "type": "module",
   "description": "Recalculate, read and write DIYA-GL books from the command line",
   "license": "Apache-2.0",