@diy-accounting-uk/diya-gl 1.2.6 → 1.2.7

package/dist/app/data/releases.json

@@ -389,6 +389,32 @@
           "scorecard": "101279 passed, 0 warnings, 0 failed"
         }
       }
+    },
+    {
+      "tag": "diya-gl-v1.2.6",
+      "date": "2026-09-12",
+      "formatVersion": "diya-gl/1",
+      "engineVersion": "1.2.6+8f36b1c6",
+      "taxDataHash": "84585062cad8",
+      "reconciledCommit": "1839cf9537c130410e2a180626e7729aca82ffc9",
+      "templates": {
+        "bst": {
+          "hash": "0d003e10e00c",
+          "scorecard": "812 passed, 0 warnings, 0 failed"
+        },
+        "taxi": {
+          "hash": "1ff69654d64d",
+          "scorecard": "686 passed, 0 warnings, 0 failed"
+        },
+        "se": {
+          "hash": "185e5ad6b61d",
+          "scorecard": "7692 passed, 0 warnings, 0 failed"
+        },
+        "ltd": {
+          "hash": "81ffdc956e5a",
+          "scorecard": "101537 passed, 0 warnings, 0 failed"
+        }
+      }
     }
   ]
 }

package/dist/app/data/render-unrepresentable/se.json

@@ -353,11 +353,11 @@
   "section/fixed-asset-schedule/net-book-value-at-the-year-end-schedule-k1": "The report's own Fixed Asset Schedule note. Its rows are the note's arithmetic -- cost carried forward with the disposals removed, the net book value of the assets sold -- not cells, and the Schedule totals they read are already on the Fixed assets view under their own cell keys.",
   "section/fixed-asset-schedule/net-book-value-of-the-assets-sold-at-the-date-of-sale": "The report's own Fixed Asset Schedule note. Its rows are the note's arithmetic -- cost carried forward with the disposals removed, the net book value of the assets sold -- not cells, and the Schedule totals they read are already on the Fixed assets view under their own cell keys.",
   "section/fixed-asset-schedule/sale-proceeds-of-the-assets-sold-net-of-vat-schedule-v1": "The report's own Fixed Asset Schedule note. Its rows are the note's arithmetic -- cost carried forward with the disposals removed, the net book value of the assets sold -- not cells, and the Schedule totals they read are already on the Fixed assets view under their own cell keys.",
-  "section/journal-category-vat-netting/advertising-promotion-purchases-a/downstream": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/se.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
-  "section/journal-category-vat-netting/advertising-promotion-purchases-a/gross": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/se.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
-  "section/journal-category-vat-netting/advertising-promotion-purchases-a/net": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/se.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
-  "section/journal-category-vat-netting/advertising-promotion-purchases-a/residue": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/se.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
-  "section/journal-category-vat-netting/advertising-promotion-purchases-a/vat": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/se.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
+  "section/journal-category-vat-netting/advertising-promotion-entertainment-purchases-a/downstream": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/se.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
+  "section/journal-category-vat-netting/advertising-promotion-entertainment-purchases-a/gross": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/se.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
+  "section/journal-category-vat-netting/advertising-promotion-entertainment-purchases-a/net": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/se.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
+  "section/journal-category-vat-netting/advertising-promotion-entertainment-purchases-a/residue": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/se.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
+  "section/journal-category-vat-netting/advertising-promotion-entertainment-purchases-a/vat": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/se.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
   "section/journal-category-vat-netting/bad-debts-written-off-sales-o/downstream": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/se.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
   "section/journal-category-vat-netting/bad-debts-written-off-sales-o/gross": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/se.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
   "section/journal-category-vat-netting/bad-debts-written-off-sales-o/net": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/se.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
@@ -451,5 +451,24 @@
   "section/journal-category-vat-netting/travel-hotel-subsistence-purchases-h/vat": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/se.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
   "section/self-assessment-sa103s/accounting-date": "SE Short's own accounting-date caption (Q2 and V2, echoing Admin!B4 and B17); the form header prints it, the box table does not.",
   "section/self-assessment-sa103s/business-name": "SE Short's own business-name caption (C8); the Book details view names the business from the book itself, so no box on the SA103S view carries this row.",
-  "section/self-assessment-sa103s/turnover-note": "SE Short's turnover-note caption (A33), which changes wording at the VAT threshold; a caption, not a numbered box."
+  "section/self-assessment-sa103s/turnover-note": "SE Short's turnover-note caption (A33), which changes wording at the VAT threshold; a caption, not a numbered box.",
+  "section/journal-category-vat-netting/business-entertainment-memo-purchases-e/downstream": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/se.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
+  "section/journal-category-vat-netting/business-entertainment-memo-purchases-e/gross": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/se.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
+  "section/journal-category-vat-netting/business-entertainment-memo-purchases-e/net": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/se.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
+  "section/journal-category-vat-netting/business-entertainment-memo-purchases-e/residue": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/se.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
+  "section/journal-category-vat-netting/business-entertainment-memo-purchases-e/vat": "The journal-category-vat-netting report is a reconciliation table (categoryNettingLines, products/se.js) explaining how a gross journal figure nets into a statement cell; no page view is this table.",
+  "section/accounting-profit-to-tax-profit-bridge/add-disallowable-expenses-added-back-box-46": "The page has no profit-bridge view; the bridge from accounting profit to tax profit is not printed anywhere on the books page.",
+  "cell/Financialaccounts.xlsx!Profit & Loss Account!B49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
+  "cell/Financialaccounts.xlsx!Profit & Loss Account!C49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
+  "cell/Financialaccounts.xlsx!Profit & Loss Account!D49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
+  "cell/Financialaccounts.xlsx!Profit & Loss Account!E49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
+  "cell/Financialaccounts.xlsx!Profit & Loss Account!F49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
+  "cell/Financialaccounts.xlsx!Profit & Loss Account!G49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
+  "cell/Financialaccounts.xlsx!Profit & Loss Account!H49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
+  "cell/Financialaccounts.xlsx!Profit & Loss Account!I49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
+  "cell/Financialaccounts.xlsx!Profit & Loss Account!J49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
+  "cell/Financialaccounts.xlsx!Profit & Loss Account!K49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
+  "cell/Financialaccounts.xlsx!Profit & Loss Account!L49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
+  "cell/Financialaccounts.xlsx!Profit & Loss Account!M49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it.",
+  "cell/Financialaccounts.xlsx!Profit & Loss Account!N49": "The Profit & Loss view renders the statement itself, B5 to B39. Row 49 sits below it as the memo the sheet keeps for disallowable entertainment, so the add-back has a figure to read; it is not a statement line and no page view prints it."
 }

package/dist/app/data/roundtrip-unrepresentable.json

@@ -282,16 +282,6 @@
       "products": ["bst", "taxi", "se"],
       "reason": "The self-employment year files declare one writing_down_allowance rate. The special rate pool is a Company distinction their capital allowance block does not draw."
     },
-    {
-      "path": "tax.corporationTax.associatedCompanies",
-      "products": ["ltd"],
-      "reason": "No app/data year file carries a count of associated companies: it is a fact about the group a company sits in, not a rate the generator applied."
-    },
-    {
-      "path": "tax.corporationTax.frankedInvestmentIncome",
-      "products": ["ltd"],
-      "reason": "No app/data year file carries the exempt distributions a company received: it is a figure from the company's own year, not a rate the generator applied."
-    },
     {
       "path": "tax.incomeTax.additionalRate",
       "products": ["ltd"],

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

@@ -448,6 +448,10 @@ export function diyaGlToScenario(book, lines, product) {
     scenario.stock = { opening: book.stock.openingValue, closing: book.stock.closingValue };
     if (book.stock.materialsPercent !== undefined) scenario.stock.materials_percent = book.stock.materialsPercent;
   }
+  // The disallowable proportions the SA103F boxes are computed from. Without
+  // them the calculator adds back only the wholly disallowable pair and
+  // charges tax on a larger profit than the package's own sheet does.
+  if (book.tax?.selfEmployment) scenario.disallowable = { ...book.tax.selfEmployment };
   if (book.debtors) {
     scenario.opening_debtors = ledgerListing(book.debtors, "opening", "customer");
     scenario.closing_debtors = ledgerListing(book.debtors, "closing", "customer");

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

@@ -12,9 +12,9 @@
 
 export const PROVENANCE_DATA = {
   formatVersion: "diya-gl/1",
-  engineVersion: "1.2.6+8f36b1c6",
+  engineVersion: "1.2.7+2c047a2a",
   taxDataHash: "84585062cad8",
-  reconciledCommit: "08ad8a551c51a0f9a7bdb24a381b06a810b7c15e",
+  reconciledCommit: "1839cf9537c130410e2a180626e7729aca82ffc9",
   templates: {
     bst: {
       hash: "0d003e10e00c",
@@ -30,7 +30,7 @@ export const PROVENANCE_DATA = {
     },
     ltd: {
       hash: "81ffdc956e5a",
-      scorecard: "101289 passed, 0 warnings, 0 failed",
+      scorecard: "101565 passed, 0 warnings, 0 failed",
     },
   },
 };

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

@@ -1392,7 +1392,12 @@ export function buildSubsetBook(
     entityInformation: entity,
     accounts: accountFilter(book.accounts),
     tax: Object.fromEntries(
-      taxSections.filter((section) => book.tax[section]).map((section) => [section, { ...book.tax[section], ...taxOverrides[section] }]),
+      // A section the master book has none of still belongs to the subset when
+      // the override carries the whole of it: the trader's own disallowable
+      // proportions are a fact about the subset, not a rate the master states.
+      taxSections
+        .filter((section) => book.tax[section] || taxOverrides[section])
+        .map((section) => [section, { ...book.tax[section], ...taxOverrides[section] }]),
     ),
   };
   if (directors) subsetBook.directors = directors;