Research and review

Lifecycle

discovered → acquired → parsed → proposed → reviewed → published → superseded

An acquisition is hashed and retained with its retrieval time. Parsing can propose an assertion, but never publishes it. Material changes require review, preserve history and identify affected answers.

Prior research assessed

The source-universe review incorporated the earlier Follow the Money actor-graph findings, HMRC API assessment, Companies House API assessment and Sterling VAT wiki foundation research. Useful source identities, provenance and access constraints were retained; no prior conclusion was promoted without current publisher evidence.

Current review

VAT registration was checked against VATA 1994 Schedules 1 and 1A and SI 2024/307. The owner-director branch was checked against Companies Act 2006 Part 23, Corporation Tax Act 2010 sections 455–458, Income Tax Act 2007, Finance Acts 2022, 2023 and 2026, and separately labelled GOV.UK and HMRC manual guidance. The Profit and Loss report boundary was checked against the current revised Companies Act 2006 section 396.

Corporation Tax rates and marginal relief were checked provision by provision against Corporation Tax Acts 2009 and 2010, the annual Finance Acts for FY2022 through enacted FY2027, and separately labelled GOV.UK and HMRC manuals. Exact fictitious calculations covered lower and upper boundaries, augmented profits, associated companies, short periods, leap years and the 1 April 2023 transition.

Accruals and prepayments were checked against both UK company-accounting Regulations and the January 2022 and September 2024 editions of FRS 102 and FRS 105. The FRC editions are link-and-cite sources; reviewed explanations and exact day or whole-month examples are Sterling-authored. The latest review completed on 11 September 2026.

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Companies House deadline review

Companies House filing deadlines were checked against Companies Act 2006 sections 441–443 and 853A, their commencement and transition instruments, the temporary 2020 filing modifications, Companies House guidance, and the public-data API field definitions. Exact fictitious examples cover month ends, first long periods, early confirmation dates, registered-date conflicts, and stale observations.

Capital-allowance review

Sterling reconciles its established ledger-derived computation against provision-level Capital Allowances Act 2001 sources, Finance Act amendments and identified HMRC manual examples. Claim elections and customer facts stay separate from public law. Source changes can propose a reviewed update but cannot silently alter an earlier calculation or customer outcome.

Class 1 National Insurance review

Category A rates, limits and exact-percentage arithmetic were checked provision by provision across the corresponding Great Britain and Northern Ireland Acts, the Social Security (Contributions) Regulations 2001, the 2024 and 2025 rate-changing Acts, annual threshold instruments, HMRC's multi-year and year-specific tables, NIM11002, CA38 and CWG2. Exact fixtures cover every threshold and adjacent penny for all six weekly or monthly year combinations. A detected source change proposes review and never publishes reviewed knowledge silently.

Personal Income Tax review

The Personal Allowance and non-savings, non-dividend Income Tax branch was checked provision by provision against Income Tax Act 2007, annual Finance Acts, the Scotland Act 1998, the Government of Wales Act 2006, four agreed Scottish Parliament motions and four Senedd resolutions. Official guidance was retained as separately labelled interpretation. Exact examples cover allowance taper rounding, every annual band set and the England and Northern Ireland, Welsh, and Scottish regimes.

Savings Income Tax review

The starting rate, savings nil rate, statutory income ordering and savings-income definition were checked provision by provision against Income Tax Act 2007 sections 12, 12A, 12B, 16, 18 and 25, Finance Act 2016 and the annual Finance Acts. HMRC SAIM1080, SAIM1090, PAYE130025 and GOV.UK operational guidance remain separately labelled official interpretation. Exact fixtures cover adjacent-penny starting and main-band boundaries, allowance tapering, and Scottish interaction.