From e9e993c32e63c7cd169082e0f52aeab8ba967ed9 Mon Sep 17 00:00:00 2001 From: Nikhil Woodruff Date: Sun, 5 Apr 2026 18:25:44 +0100 Subject: [PATCH] Add changelog fragments for EFRS/VAT and SP income tax fix Co-Authored-By: Claude --- changelog.d/added/efrs-vat.md | 1 + changelog.d/fixed/sp-income-tax.md | 1 + 2 files changed, 2 insertions(+) create mode 100644 changelog.d/added/efrs-vat.md create mode 100644 changelog.d/fixed/sp-income-tax.md diff --git a/changelog.d/added/efrs-vat.md b/changelog.d/added/efrs-vat.md new file mode 100644 index 0000000..967bcf4 --- /dev/null +++ b/changelog.d/added/efrs-vat.md @@ -0,0 +1 @@ +Enhanced FRS (EFRS) with wealth imputation from WAS and consumption imputation from LCFS via random forests, plus household VAT estimated from consumption data. diff --git a/changelog.d/fixed/sp-income-tax.md b/changelog.d/fixed/sp-income-tax.md new file mode 100644 index 0000000..ab27203 --- /dev/null +++ b/changelog.d/fixed/sp-income-tax.md @@ -0,0 +1 @@ +State pension reforms now flow through to income tax correctly. Previously income tax used reported SP amounts regardless of reform parameters, causing zero revenue change for SP reforms.