// ════════════════════════════════════════════════════════════════════════ // PropMystro · M4 · pm-d-tax.jsx (faithful port of pm-tax*.jsx) // Tax: per-owner MTD-ITSA quarterly tracker (calendar-quarter election) + // SA105 annual, the s24 residential-finance-cost split (mortgage interest out // of boxes 24–29 into box 44 + 20% basic-rate reducer), joint-ownership // splits, the four submission hard-locks, accountant row-queries, and the // approval chain — accountant → owner → submit — enforced by the Phase B // RPCs (flag_tax_row / resolve_tax_row / tax_accountant_approve / // tax_owner_approve / submit_tax). Table: tax_submissions ('tax' feature). // → window.PMTaxHub // ════════════════════════════════════════════════════════════════════════ (function () { const { useState, useEffect, useCallback } = React; const todayISO = () => new Date().toISOString().slice(0, 10); const fmt = (d) => d ? new Date(d).toLocaleDateString('en-GB', { day: 'numeric', month: 'short', year: 'numeric' }) : '—'; const money = (v) => '£' + (Number(v) || 0).toLocaleString('en-GB'); const daysUntil = (iso) => iso ? Math.round((new Date(iso + 'T00:00:00Z') - new Date(todayISO() + 'T00:00:00Z')) / 864e5) : null; function Spin() { return ; } // ── tax years + calendar-quarter election (verbatim) ──────────────────── function currentTaxYear() { const t = todayISO(); const y = Number(t.slice(0, 4)); return (t >= y + '-04-06') ? y + '-' + String(y + 1).slice(2) : (y - 1) + '-' + String(y).slice(2); } function priorTaxYear(ty) { const y = Number(ty.slice(0, 4)); return (y - 1) + '-' + String(y).slice(2); } const tyShort = (ty) => ty.replace('-', '–'); function yearBounds(ty) { const y = Number(ty.slice(0, 4)); return { start: y + '-04-06', end: (y + 1) + '-04-05', filingDeadline: (y + 2) + '-01-31' }; } function quartersFor(ty) { const y = Number(ty.slice(0, 4)); return [ { key: 'Q1', label: 'Quarter 1', start: y + '-04-06', end: y + '-06-30', deadline: y + '-08-07' }, { key: 'Q2', label: 'Quarter 2', start: y + '-07-01', end: y + '-09-30', deadline: y + '-11-07' }, { key: 'Q3', label: 'Quarter 3', start: y + '-10-01', end: y + '-12-31', deadline: (y + 1) + '-02-07' }, { key: 'Q4', label: 'Quarter 4', start: (y + 1) + '-01-01', end: (y + 1) + '-03-31', deadline: (y + 1) + '-05-07' }, ].map(d => ({ ...d, taxYear: ty, kind: 'mtd_quarter' })); } const finalDeclFor = (ty) => { const b = yearBounds(ty); return { key: 'final', label: 'Final declaration', start: b.start, end: b.end, deadline: b.filingDeadline, taxYear: ty, kind: 'final' }; }; const sa105For = (ty) => { const b = yearBounds(ty); return { key: 'sa105', label: 'SA105 · UK property', start: b.start, end: b.end, deadline: b.filingDeadline, taxYear: ty, kind: 'sa105' }; }; function timing(period) { const t = todayISO(); if (t < period.start) return 'upcoming'; if (t <= period.end) return 'open'; if (t <= period.deadline) return 'due'; return 'overdue'; } const TIMING = { open: ['none', 'Open'], due: ['warn', 'Due'], overdue: ['bad', 'Overdue'], upcoming: ['none', 'Upcoming'] }; const STAGES = { open: { label: 'In progress', tone: 'none' }, draft: { label: 'Draft', tone: 'none' }, accountant_review: { label: 'Accountant review', tone: 'warn' }, owner_approved: { label: 'Owner approved', tone: 'warn' }, submitted: { label: 'Submitted to HMRC', tone: 'ok' }, }; const stageMeta = (s) => STAGES[s] || STAGES.draft; const SA_BOXES = [ { box: 24, label: 'Rent, rates, insurance, ground rents' }, { box: 25, label: 'Property repairs and maintenance' }, { box: 26, label: 'Loan interest & other financial costs', note: 'non-residential only' }, { box: 27, label: 'Legal, management & professional fees' }, { box: 28, label: 'Costs of services, incl. wages' }, { box: 29, label: 'Other allowable property expenses' }, ]; // regime: owners.mtd_enrolled → MTD-ITSA; else UTR on file → SA105 annual; else none const regimeOf = (o) => o.mtd_enrolled ? 'mtd' : (o.utr ? 'annual' : 'none'); const RegimeBadge = ({ r }) => r === 'mtd' ? MTD-ITSA : r === 'annual' ? SA105 annual : No obligation; // joint-split fraction for an owner on a property function shareFrac(p, ownerId, poByProp) { const rows = poByProp[p.id] || []; if (rows.length) { const mine = rows.find(r => r.owner_id === ownerId); return mine ? (Number(mine.split_pct) || (100 / rows.length)) / 100 : 0; } return p.primary_owner_id === ownerId ? 1 : 0; } // ── the figures engine (cash basis: payments received / expenses dated) ── function taxFigures(data, ownerId, startIso, endIso) { const { properties, payments, expenses, tenancies, poByProp } = data; const props = properties.filter(p => ownerId === 'all' ? true : shareFrac(p, ownerId, poByProp) > 0); const tyByProp = {}; tenancies.forEach(t => { (tyByProp[t.property_id] = tyByProp[t.property_id] || []).push(t.id); }); let rentIncome = 0, financeCosts = 0; const boxes = { 24: 0, 25: 0, 26: 0, 27: 0, 28: 0, 29: 0 }; const propRows = [], expenseRows = []; for (const p of props) { const frac = ownerId === 'all' ? 1 : shareFrac(p, ownerId, poByProp); const tids = tyByProp[p.id] || []; let pRent = 0; payments.forEach(x => { if (tids.includes(x.tenancy_id) && x.date >= startIso && x.date <= endIso) pRent += Number(x.amount) || 0; }); rentIncome += pRent * frac; let pAllow = 0, pFin = 0; expenses.forEach(e => { if (e.property_id !== p.id || e.date < startIso || e.date > endIso) return; const amt = (Number(e.amount) || 0) * frac; const isFin = e.category === 'mortgage_interest'; if (isFin) { financeCosts += amt; pFin += amt; } else { const b = [24, 25, 26, 27, 28, 29].includes(e.sa105_box) ? e.sa105_box : 29; boxes[b] += amt; pAllow += amt; } expenseRows.push({ ...e, frac, share: Math.round(amt), isFin }); }); propRows.push({ property: p, frac, rent: Math.round(pRent * frac), allowable: Math.round(pAllow), finance: Math.round(pFin) }); } Object.keys(boxes).forEach(k => boxes[k] = Math.round(boxes[k])); rentIncome = Math.round(rentIncome); financeCosts = Math.round(financeCosts); const allowableTotal = Object.values(boxes).reduce((s, v) => s + v, 0); const netProfit = rentIncome - allowableTotal; const taxableProfit = Math.max(0, netProfit); const financeReducer = Math.round(0.20 * Math.min(financeCosts, taxableProfit)); return { rentIncome, boxes, allowableTotal, financeCosts, box44: financeCosts, netProfit, taxableProfit, financeReducer, propRows, expenseRows }; } // simulated HMRC receipt (structured so a real MTD response drops in) function makeReceipt(sub) { const seed = ((sub.id || 'x') + todayISO()).split('').reduce((a, c) => (a * 31 + c.charCodeAt(0)) >>> 0, 7); const hex = (n) => (seed * (n + 3) >>> 0).toString(16).toUpperCase().padStart(8, '0').slice(0, 8); return { status: 'accepted', correlationId: hex(1) + '-' + hex(2), irMark: hex(3) + hex(4), receivedAt: new Date().toISOString(), channel: 'MTD-ITSA (simulated)' }; } // ── SA105 official form replica + exports ────────────────────────── function sa105Payload(owner, ty, fig) { return { form: 'SA105', version: '2026', taxYear: ty, basis: 'cash', taxpayer: { name: owner.name, utr: owner.utr || null }, boxes: { '20': fig.rentIncome, '24': fig.boxes[24], '25': fig.boxes[25], '26': fig.boxes[26], '27': fig.boxes[27], '28': fig.boxes[28], '29': fig.boxes[29], '36': fig.netProfit, '39': fig.taxableProfit, '44': fig.box44 }, financeReducer20pct: fig.financeReducer, properties: fig.propRows.map(r => ({ address: r.property.address, sharePct: Math.round(r.frac * 100), rent: r.rent, allowable: r.allowable, finance: r.finance })), generatedAt: new Date().toISOString(), generator: 'PropMystro', }; } function downloadJson(owner, ty, fig) { const blob = new Blob([JSON.stringify(sa105Payload(owner, ty, fig), null, 2)], { type: 'application/json' }); const a = document.createElement('a'); a.href = URL.createObjectURL(blob); a.download = 'SA105-' + (owner.name || 'owner').replace(/\s+/g, '-') + '-' + ty + '.json'; a.click(); setTimeout(() => URL.revokeObjectURL(a.href), 5000); } function sa105FormHtml(owner, ty, fig) { const bx = (n, v, label, shade) => '' + label + '' + n + '£ ' + (Number(v) || 0).toLocaleString('en-GB') + ''; return 'SA105 · ' + owner.name + ' · ' + tyShort(ty) + '' + '
HM Revenue & Customs

UK property

Tax year 6 April ' + ty.slice(0, 4) + ' to 5 April 20' + ty.slice(5) + ' · SA105
' + '
Complete these pages if you received income from UK land and property. Generated by PropMystro from your records — cash basis, joint shares applied.
' + '
Your name
' + owner.name + '
Unique Taxpayer Reference (UTR)
' + (owner.utr || '—') + '
' + '

Property income

' + bx(20, fig.rentIncome, 'Total rents and other income from property', true) + '
' + '

Property expenses

' + bx(24, fig.boxes[24], 'Rent, rates, insurance, ground rents etc.') + bx(25, fig.boxes[25], 'Property repairs and maintenance') + bx(26, fig.boxes[26], 'Loan interest and other financial costs (non-residential only)') + bx(27, fig.boxes[27], 'Legal, management and other professional fees') + bx(28, fig.boxes[28], 'Costs of services provided, including wages') + bx(29, fig.boxes[29], 'Other allowable property expenses') + '
' + '

Calculating your taxable profit or loss

' + bx(36, fig.netProfit, 'Adjusted profit for the year', true) + bx(39, fig.taxableProfit, 'Taxable profit for the year', true) + bx(44, fig.box44, 'Residential property finance costs (20% tax reducer)') + '
' + '
Box 44: residential mortgage interest is not deducted in boxes 24–29; relief is given as a 20% basic-rate reducer — ' + '£' + fig.financeReducer.toLocaleString('en-GB') + ' off the bill (s.24 Finance (No.2) Act 2015).
' + '
SA105 ' + tyShort(ty) + ' · ' + owner.name + 'Generated ' + new Date().toLocaleDateString('en-GB') + ' · PropMystro
' + 'window.onload=function(){window.print()}'; } function openForm(owner, ty, fig) { const w = window.open('', '_blank'); if (!w) return; w.document.write(sa105FormHtml(owner, ty, fig)); w.document.close(); } // ── MTD provider handoff — submission-ready files for common providers ── // API access to HMRC is held by recognised software; until PropMystro is a // recognised vendor we generate a clean, submission-ready figures pack each // bridging tool can ingest, plus provider-specific import guidance. The box // values and the HMRC MTD quarterly-update categories are computed from the // same engine as the on-screen SA105. const MTD_PROVIDERS = [ { id: 'generic', name: 'Generic / any bridging tool', hint: 'A clean box-by-box figures CSV every bridging spreadsheet accepts. Open your provider’s SA105 / UK-property template and paste the Amount column into the matching boxes.' }, { id: '123sheets', name: '123 Sheets', hint: 'Open your 123 Sheets Income-Tax template, go to the UK-property page, and enter the SA105 box figures below. For quarterly updates, use the HMRC-category totals.' }, { id: 'freeagent', name: 'FreeAgent', hint: 'Hand this pack to your FreeAgent-connected accountant, or post the category totals as a manual journal against your property tracking categories.' }, { id: 'xero', name: 'Xero', hint: 'Import as a manual journal / account summary against your UK-property tracking categories, then file through your MTD-connected adviser.' }, { id: 'quickbooks', name: 'QuickBooks', hint: 'Map each HMRC category below to your QuickBooks property chart-of-accounts, or share the pack with your QuickBooks ProAdvisor.' }, { id: 'sage', name: 'Sage', hint: 'Bring in as a nominal-code summary for the property business; the SA105 boxes map to the UK-property pages.' }, { id: 'taxcalc', name: 'TaxCalc / BTCSoftware', hint: 'Enter these SA105 box values directly on the UK-property (SA105) pages, then submit through the software.' }, { id: 'accountant', name: 'My accountant (any software)', hint: 'Email this pack to your accountant — it has the SA105 boxes, the HMRC MTD quarterly categories, the s24 split and the per-property breakdown they need to file.' }, ]; function mtdCategories(fig) { return { income: { periodAmount: fig.rentIncome }, expenses: { premisesRunningCosts: fig.boxes[24], repairsAndMaintenance: fig.boxes[25], financialCosts: fig.boxes[26], professionalFees: fig.boxes[27], costOfServices: fig.boxes[28], other: fig.boxes[29], residentialFinancialCost: fig.box44, }, }; } function csvEsc(v) { let s = v == null ? '' : String(v); if (/^[=+\-@\t\r]/.test(s) && !/^-?\d*\.?\d+$/.test(s)) s = "'" + s; // formula-injection guard return /[",\n]/.test(s) ? '"' + s.replace(/"/g, '""') + '"' : s; } function handoffCsv(owner, ty, fig, period, provider) { const cats = mtdCategories(fig); const rows = []; rows.push(['PropMystro — MTD submission pack']); rows.push(['Prepared for', (MTD_PROVIDERS.find(p => p.id === provider) || {}).name || 'bridging software']); rows.push(['Taxpayer', owner.name]); rows.push(['UTR', owner.utr || '(not on file)']); rows.push(['Tax year', tyShort(ty)]); rows.push(['Period', period.label + ' (' + period.start + ' to ' + period.end + ')']); rows.push(['Basis', 'Cash basis']); rows.push(['Generated', new Date().toISOString().slice(0, 10)]); rows.push([]); rows.push(['SA105 BOXES — annual Self Assessment (UK property)']); rows.push(['Box', 'Description', 'Amount (GBP)']); rows.push(['20', 'Total rents and other income from property', fig.rentIncome]); SA_BOXES.forEach(b => rows.push([String(b.box), b.label + (b.note ? ' (' + b.note + ')' : ''), fig.boxes[b.box]])); rows.push(['36', 'Adjusted profit for the year', fig.netProfit]); rows.push(['39', 'Taxable profit for the year', fig.taxableProfit]); rows.push(['44', 'Residential property finance costs (20% reducer)', fig.box44]); rows.push(['—', '20% finance-cost tax reducer (information)', fig.financeReducer]); rows.push([]); rows.push(['HMRC MTD QUARTERLY-UPDATE CATEGORIES']); rows.push(['Category', 'Type', 'Amount (GBP)']); rows.push(['periodAmount', 'income', cats.income.periodAmount]); rows.push(['premisesRunningCosts', 'expense', cats.expenses.premisesRunningCosts]); rows.push(['repairsAndMaintenance', 'expense', cats.expenses.repairsAndMaintenance]); rows.push(['financialCosts', 'expense', cats.expenses.financialCosts]); rows.push(['professionalFees', 'expense', cats.expenses.professionalFees]); rows.push(['costOfServices', 'expense', cats.expenses.costOfServices]); rows.push(['other', 'expense', cats.expenses.other]); rows.push(['residentialFinancialCost', 'expense', cats.expenses.residentialFinancialCost]); rows.push([]); rows.push(['BY PROPERTY — ' + owner.name + "'s share"]); rows.push(['Property', 'Share %', 'Rent', 'Allowable', 'Finance']); fig.propRows.forEach(r => rows.push([r.property.address, Math.round(r.frac * 100), r.rent, r.allowable, r.finance])); return rows.map(r => r.map(csvEsc).join(',')).join('\r\n'); } function downloadHandoff(owner, ty, fig, period, provider) { const blob = new Blob(['\ufeff' + handoffCsv(owner, ty, fig, period, provider)], { type: 'text/csv;charset=utf-8' }); const a = document.createElement('a'); a.href = URL.createObjectURL(blob); a.download = 'MTD-' + provider + '-' + (owner.name || 'owner').replace(/\s+/g, '-') + '-' + ty + '-' + period.key + '.csv'; a.click(); setTimeout(() => URL.revokeObjectURL(a.href), 5000); } function openHandoffCover(owner, ty, fig, period, provider) { const prov = MTD_PROVIDERS.find(p => p.id === provider) || {}; const cats = mtdCategories(fig); const r = (n, l, v, sh) => '' + n + '' + l + '£' + (Number(v) || 0).toLocaleString('en-GB') + ''; const html = 'MTD pack · ' + owner.name + ' · ' + tyShort(ty) + '' + '
Making Tax Digital · submission pack

UK property — ' + prov.name + '

' + '
Taxpayer
' + owner.name + '
UTR
' + (owner.utr || '—') + '
Tax year
' + tyShort(ty) + '
Period
' + period.label + '
' + '
How to file with ' + prov.name + ':
' + prov.hint + '
' + '

SA105 boxes (annual)

' + r(20, 'Total rents and other income from property', fig.rentIncome, true) + r(24, 'Rent, rates, insurance, ground rents', fig.boxes[24]) + r(25, 'Property repairs and maintenance', fig.boxes[25]) + r(26, 'Loan interest & other financial costs (non-resi)', fig.boxes[26]) + r(27, 'Legal, management & professional fees', fig.boxes[27]) + r(28, 'Costs of services, incl. wages', fig.boxes[28]) + r(29, 'Other allowable property expenses', fig.boxes[29]) + r(36, 'Adjusted profit for the year', fig.netProfit, true) + r(39, 'Taxable profit for the year', fig.taxableProfit, true) + r(44, 'Residential finance costs (20% reducer)', fig.box44) + '
' + '
Box 44: residential mortgage interest is not deducted in boxes 24–29; relief is a 20% basic-rate reducer of £' + fig.financeReducer.toLocaleString('en-GB') + '.
' + '

HMRC MTD quarterly-update categories

' + r('inc', 'periodAmount (rental income)', cats.income.periodAmount, true) + r('exp', 'premisesRunningCosts', cats.expenses.premisesRunningCosts) + r('exp', 'repairsAndMaintenance', cats.expenses.repairsAndMaintenance) + r('exp', 'financialCosts (non-residential)', cats.expenses.financialCosts) + r('exp', 'professionalFees', cats.expenses.professionalFees) + r('exp', 'costOfServices', cats.expenses.costOfServices) + r('exp', 'other', cats.expenses.other) + r('exp', 'residentialFinancialCost', cats.expenses.residentialFinancialCost) + '
' + '
MTD pack · ' + tyShort(ty) + ' · ' + owner.name + 'Generated ' + new Date().toLocaleDateString('en-GB') + ' · PropMystro
' + 'window.onload=function(){window.print()}'; const w = window.open('', '_blank'); if (!w) return; w.document.write(html); w.document.close(); } function MtdHandoffModal({ data, owner, ty, onClose }) { const periodOpts = [{ key: 'year', label: 'Full tax year (SA105 / final declaration)', start: yearBounds(ty).start, end: yearBounds(ty).end }] .concat(quartersFor(ty).map(q => ({ key: q.key, label: q.label, start: q.start, end: q.end }))); const [provider, setProvider] = useState('generic'); const [periodKey, setPeriodKey] = useState('year'); const period = periodOpts.find(p => p.key === periodKey) || periodOpts[0]; const fig = taxFigures(data, owner.id, period.start, period.end); const prov = MTD_PROVIDERS.find(p => p.id === provider) || {}; const totalExp = fig.allowableTotal + fig.box44; return
e.stopPropagation()}>
MTD SUBMISSION HANDOFF

Generate a submission-ready pack

Your figures, box-mapped and ready for your MTD software or accountant. Direct submission to HMRC is coming as PropMystro becomes recognised — for now this pack drops straight into any bridging tool.

INCOME{money(fig.rentIncome)}
EXPENSES{money(totalExp)}
TAXABLE{money(fig.taxableProfit)}
PERIOD{period.start} → {period.end}
ℹ
{prov.hint}
; } // ── SA105 box summary (the on-screen form) ────────────────────────────── function SA105Summary({ fig }) { const Row = ({ box, label, val, strong, note }) =>
BOX {box}{label}{note ? · {note} : null} {val}
; return
{SA_BOXES.map(b => )}
s24Finance-cost tax reducer (20% of box 44, capped at profit) −{money(fig.financeReducer)} off the bill
; } // ── submit modal — the four hard locks, then send ──────────────────────── function SubmitModal({ sb, sub, fig, bankRows, role, onClose, onDone, toast }) { const [phase, setPhase] = useState('review'); const unmatched = bankRows.filter(r => r.status === 'unmatched' && r.date >= sub.period_start && r.date <= sub.period_end); const openQ = (sub.queries || []).filter(q => q.status === 'open'); const locks = [ { ok: unmatched.length === 0, label: 'Bank lines in this period reconciled', detail: unmatched.length ? unmatched.length + ' unmatched — clear them in Bank' : 'all matched' }, { ok: openQ.length === 0, label: 'No open accountant queries', detail: openQ.length ? openQ.length + ' open' : 'none open' }, { ok: !!sub.accountant_approved, label: 'Accountant approved', detail: sub.accountant_approved ? 'by ' + (sub.accountant_by || 'accountant') : 'awaiting' }, { ok: !!sub.owner_approved, label: 'Owner approved', detail: sub.owner_approved ? 'by ' + (sub.owner_by || 'owner') : 'awaiting' }, ]; const ready = locks.every(l => l.ok); const send = async () => { setPhase('sending'); const { error } = await sb.rpc('submit_tax', { submission_id: sub.id, receipt: makeReceipt(sub) }); if (error) { setPhase('review'); return toast(error.message); } setPhase('done'); }; return
e.stopPropagation()}>
SUBMIT TO HMRC · {sub.period_label || sub.period_key} · {tyShort(sub.tax_year)}

{phase === 'done' ? 'Accepted ✓' : 'Ready to send?'}

{phase !== 'sending' && }
{phase === 'review' &&
INCOME{money(fig.rentIncome)}
ALLOWABLE{money(fig.allowableTotal)}
FINANCE COSTS{money(fig.financeCosts)}
NET{money(fig.netProfit)}
{locks.map((l, i) =>
{l.ok ? '✓' : '🔒'}
{l.label}
{l.detail}
)} {!ready &&

Every lock must be green — they're also enforced by the database on submit.

}
} {phase === 'sending' &&
Transmitting via MTD-ITSA…
} {phase === 'done' &&
✓
HMRC accepted the submission. The receipt is filed against this obligation.
}
; } // ── owner workspace ────────────────────────────────────────────────────── function OwnerWorkspace({ sb, account, owner, data, role, onBack, reload, toast }) { const regime = regimeOf(owner); const curTY = currentTaxYear(); const [ty, setTy] = useState(priorTaxYear(curTY)); const [submitFor, setSubmitFor] = useState(null); const [handoff, setHandoff] = useState(false); const [busy, setBusy] = useState(''); const subs = data.subs.filter(s => s.owner_id === owner.id && s.tax_year === ty); const periods = regime === 'mtd' ? [...quartersFor(ty), finalDeclFor(ty)] : regime === 'annual' ? [sa105For(ty)] : []; const bounds = yearBounds(ty); const yearFig = taxFigures(data, owner.id, bounds.start, bounds.end); const subFor = (p) => subs.find(s => s.period_key === p.key); const ensureSub = async (p) => { const existing = subFor(p); if (existing) return existing; const { data: row, error } = await sb.from('tax_submissions').insert({ owner_id: owner.id, tax_year: ty, kind: p.kind, period_key: p.key, period_label: p.label, period_start: p.start, period_end: p.end, deadline: p.deadline, stage: 'draft', queries: [], }).select('*').single(); if (error) { toast(/tax|feature/.test(error.message) ? 'Tax needs the Portfolio plan.' : error.message); return null; } return row; }; const act = async (p, fn) => { setBusy(p.key); try { const s = await ensureSub(p); if (s) await fn(s); } finally { setBusy(''); reload(); } }; const accountantApprove = (s) => sb.rpc('tax_accountant_approve', { submission_id: s.id }).then(({ error }) => { if (error) toast(error.message); }); const ownerApprove = (s) => sb.rpc('tax_owner_approve', { submission_id: s.id }).then(({ error }) => { if (error) toast(error.message); }); const flagQuery = async (s) => { const note = prompt('Query for the owner (e.g. "Is the £450 refurb capital, not revenue?"):', ''); if (!note) return; const { error } = await sb.rpc('flag_tax_row', { submission_id: s.id, query: { note, by: 'accountant' } }); if (error) toast(error.message); }; const resolveQuery = async (s, q) => { const { error } = await sb.rpc('resolve_tax_row', { submission_id: s.id, query_id: q.id }); if (error) toast(error.message); else reload(); }; return

{owner.name}

{regime === 'mtd' ? 'MTD-ITSA — quarterly updates + final declaration (calendar-quarter election).' : regime === 'annual' ? 'Annual self-assessment — SA105 UK property pages.' : 'No filing obligation on record.'}{owner.utr ? ' · UTR ' + owner.utr : ''}

{[priorTaxYear(curTY), curTY].map(t => )}
{periods.length > 0 &&

Obligations · {tyShort(ty)}

{regime === 'mtd' ? '4 quarterly updates + final declaration' : 'one annual return'} · filing deadline {fmt(bounds.filingDeadline)}
{periods.map(p => { const s = subFor(p); const t = timing(p); const [tone, tlabel] = TIMING[t]; const st = s ? stageMeta(s.stage) : (t === 'open' || t === 'upcoming' ? STAGES.open : STAGES.draft); const fig = taxFigures(data, owner.id, p.start, p.end); const openQ = s ? (s.queries || []).filter(q => q.status === 'open') : []; const dleft = daysUntil(p.deadline); return
{p.label} {fmt(p.start)} – {fmt(p.end)}
deadline {fmt(p.deadline)}{dleft != null && dleft >= 0 && t !== 'upcoming' ? ' · ' + dleft + 'd' : ''} · income {money(fig.rentIncome)} · expenses {money(fig.allowableTotal)}{fig.financeCosts ? ' · finance ' + money(fig.financeCosts) : ''}
{openQ.length > 0 &&
{openQ.length} open quer{openQ.length === 1 ? 'y' : 'ies'}: {openQ.map(q => q.note).join(' · ')}
} {s && s.stage === 'submitted' && s.receipt &&
✓ {s.receipt.channel || 'HMRC'} · ref {s.receipt.correlationId} · {fmt(s.submitted_at)}
}
{s && s.stage === 'submitted' ? 'Submitted' : tlabel} {st.label} {s && s.stage !== 'submitted' &&
{(role === 'accountant' || role === 'owner') && openQ.length > 0 && openQ.map(q => )} {role === 'accountant' && {!s.accountant_approved && } } {role === 'owner' && {!s.accountant_approved && } {s.accountant_approved && !s.owner_approved && } {s.accountant_approved && s.owner_approved && } }
} {!s && t !== 'upcoming' && }
; })}
}

SA105 · {tyShort(ty)}

cash basis · joint splits applied · s24 finance-cost split

By property

{owner.name}'s share
{yearFig.propRows.length === 0 ?
No properties linked to this owner.
: yearFig.propRows.map((r, i) =>
{r.property.address}
share {Math.round(r.frac * 100)}% · rent {money(r.rent)} · allowable {money(r.allowable)}{r.finance ? ' · finance ' + money(r.finance) : ''}
{money(r.rent - r.allowable)}
)}
{submitFor && setSubmitFor(null)} onDone={reload} toast={toast} />} {handoff && setHandoff(false)} />} ; } // ── tax hub (§12a) ─────────────────────────────────────────────────────── function TaxHub({ sb, account, toast, openBilling, membership }) { const entitled = account.features && account.features.tax === true; const [data, setData] = useState(null); const [openOwner, setOpenOwner] = useState(null); const role = membership && membership.role === 'accountant' ? 'accountant' : 'owner'; const load = useCallback(async () => { if (!entitled) return; const [o, p, po, ty, pay, exp, br, ts] = await Promise.all([ sb.from('owners').select('*').order('created_at', { ascending: true }), sb.from('properties').select('id,address,primary_owner_id'), sb.from('property_owners').select('property_id,owner_id,split_pct'), sb.from('tenancies').select('id,property_id'), sb.from('payments').select('tenancy_id,amount,date'), sb.from('expenses').select('id,property_id,date,category,sa105_box,amount,vendor,description'), sb.from('bank_rows').select('id,status,date'), sb.from('tax_submissions').select('*').order('created_at', { ascending: true }), ]); const poByProp = {}; (po.data || []).forEach(r => { (poByProp[r.property_id] = poByProp[r.property_id] || []).push(r); }); setData({ owners: o.data || [], properties: p.data || [], poByProp, tenancies: ty.data || [], payments: pay.data || [], expenses: exp.data || [], bankRows: br.data || [], subs: ts.data || [] }); }, [sb, entitled]); useEffect(() => { load(); }, [load]); if (!entitled) return

Tax

Making Tax Digital + SA105, per owner.

🧾

Tax is a Portfolio feature

Per-owner MTD quarterly updates, SA105 with the s24 finance-cost split, accountant review and the locked approval chain to HMRC.

Your data stays exactly as it is — upgrading just unlocks the module.
; if (data === null) return
; if (openOwner) { const owner = data.owners.find(o => o.id === openOwner); if (owner) return { setOpenOwner(null); load(); }} reload={load} toast={toast} />; } const curTY = currentTaxYear(); const focusTY = priorTaxYear(curTY); return

Tax

Every owner's position — MTD quarterly updates, SA105 and the approval chain. Focus year {tyShort(focusTY)} (filing deadline {fmt(yearBounds(focusTY).filingDeadline)}).

{data.owners.length === 0 ?
👤

No owners yet

Add owners (with UTR / MTD status) under People → Owners — each gets a tax workspace here.

:
{data.owners.map(o => { const regime = regimeOf(o); const fig = taxFigures(data, o.id, yearBounds(focusTY).start, yearBounds(focusTY).end); const subs = data.subs.filter(s => s.owner_id === o.id && s.tax_year === focusTY); const openQ = subs.reduce((n, s) => n + ((s.queries || []).filter(q => q.status === 'open').length), 0); const periods = regime === 'mtd' ? [...quartersFor(focusTY), finalDeclFor(focusTY)] : regime === 'annual' ? [sa105For(focusTY)] : []; const next = periods.map(p => ({ p, s: subs.find(x => x.period_key === p.key), t: timing(p) })).find(x => !(x.s && x.s.stage === 'submitted') && x.t !== 'upcoming'); return
{(o.name || '?').split(/\s+/).map(w => w[0]).slice(0, 2).join('').toUpperCase()}
{o.name}
{o.utr ? 'UTR ' + o.utr : 'No UTR on file'}
INCOME {tyShort(focusTY)} {money(fig.rentIncome)} NET {money(fig.netProfit)} {openQ > 0 && QUERIES {openQ} open}
{regime === 'none' ? No assessable property income on record. : next ? {next.p.label} · {next.s ? stageMeta(next.s.stage).label : TIMING[next.t][1]} · deadline {fmt(next.p.deadline)} : ✓ All {tyShort(focusTY)} obligations submitted}
; })}
} ; } window.PMTaxHub = TaxHub; })();