juaristi22 · Nov 10, 2026 · Nov 10, 2026 · Nov 10, 2026 · Nov 10, 2026 · Nov 10, 2026
diff --git a/changelog.d/uk-incumbent-unresolvable-trading-allowance.changed.md b/changelog.d/uk-incumbent-unresolvable-trading-allowance.changed.md
@@ -0,0 +1 @@
+The reviewed incumbent-unresolvable register (`uk/incumbent_unresolvable_measures.json`) signs `person.trading_allowance_full_relief` (approved by juaristi22 on 2026-11-10, expiring 2027-02-10). The pinned enhanced FRS leaves the trading allowance claim status at the engine's UNKNOWN and carries no full-relief group (microcosm#1439), so the 5 HMRC SPI rows that read the carrier refused the national rule-1 evaluation (microcosm#578, microcosm#823) of a candidate built after microcosm#1439. Those rows are now pruned from both arms of the evaluation, as the other unresolvable families are; they stay bound in the national solve.
diff --git a/changelog.d/uk-policyengine-uk-2-177-7.changed.md b/changelog.d/uk-policyengine-uk-2-177-7.changed.md
@@ -0,0 +1 @@
+The UK lock moves from policyengine-uk 2.174.1 to 2.177.7 (microcosm#1095), the newest release, and the UK side's policyengine-core from 3.33.3 to 3.34.10, since policyengine-uk requires 3.34.9 or later from 2.177.4; the US side stays on 3.32.5. Three new inputs stay at their defaults and are signed in `UK_ENGINE_DEFAULT_INPUTS`, each with the error it can make: `legacy_prescribed_accommodation_capital_exception` (2.174.8) and `esa_income_appointee_saving` (2.175.3) at false, and `cares_for_severely_disabled_person` (2.177.3) at true, which moves no figure. `is_before_universal_credit_qualifying_young_person_terminal_date` now has a formula from the date of birth (2.176.1); `frs_education` still writes it, and Universal Credit reads it only for a 19-year-old alongside the education condition, so the result is the engine's own. What the build's engine reads return changes at 2024 and 2025: Council Tax Reduction for pensioners' children, Scotland's and Wales's working-age schemes and non-dependant deductions (2.175.5, 2.175.8, 2.176.2 and 2.177.2); rent-a-room relief and the board-and-lodging disregards on the boarders' and lodgers' rent the build writes (2.176.0); Universal Credit's LHA bedrooms, its renter exemption and a benefit cap that counts no Housing Benefit (2.176.2); VAT's survey coverage, from 0.67 to 0.69 (2.177.0); Marriage Allowance as the recipient's tax reduction and Scottish taxpayers' tax bands (2.177.2); no Plan 5 repayment before 6 April 2026 (2.177.3); no income-related ESA at pensionable age or beside Pension Credit (2.177.5); the legacy enhanced disability premium for enhanced PIP daily living and armed forces independence payment, so the `is_enhanced_disabled_for_benefits` the build stores now reaches only Kingston upon Thames's working-age Council Tax Reduction and two deprecated counts (2.177.6); and the allowances and reliefs set against income in the way that gives the least tax (2.177.7). The build keeps the FRS sub-letting rent in `property_income`, and `obr.vat` stays held, until their own changes (microcosm#1095). The tax-band measure test now asserts HMRC's classification of a Scottish taxpayer's savings and dividends, which 2.177.2 adopts, and the frozen eFRS candidate receipt measures the terminal-date column against its new default. No economic pin moves: the vendored uprating pins and the bonus-sacrifice anchor change only their version stamps, and the CGT projection path keeps its values. The concept coverage (376 to 378 inputs), the texts that describe the engine, the take-up stage's note on the education condition, the cited versions, the coverage manifest, the H2 fixture and `APPROVED_UV_LOCK_SHA256` follow.
diff --git a/docs/concept-coverage/policyengine-uk.md b/docs/concept-coverage/policyengine-uk.md
diff --git a/docs/uk-isa-subscriptions-1415.md b/docs/uk-isa-subscriptions-1415.md
@@ -16,7 +16,7 @@ nothing in the spine reads its outputs.
 The `was_lisa` stage also anchors Lifetime ISA holders to HMRC's payers (below,
 and [the LISA notes](uk-lisa-1003.md)).
 
-The pinned policyengine-uk 2.174.1 reads all five:
+The pinned policyengine-uk 2.177.7 reads all five:
 
 - `lifetime_isa_payments`, whose 25% bonus is `lifetime_isa_bonus`;
 - the subscriptions, against the limits of policyengine-uk#2712
@@ -193,7 +193,7 @@ HMRC's national totals, so it is a population fact check.
 The fields support the subscriptions a limit leaves out: the overall £20,000
 limit and a separate cash limit (the £12,000 under-65 setting is a reform in
 policyengine-uk), through `isa_subscriptions_above_limit` and
-`cash_isa_subscriptions_above_limit`. policyengine-uk 2.174.1 reads neither in
+`cash_isa_subscriptions_above_limit`. policyengine-uk 2.177.7 reads neither in
 any tax or spending variable, so a limit reform changes those amounts but costs
 nothing until the engine models where the excess goes. The subscriptions are
 flows the engine does not uprate, so a later year reads 2024-25 amounts. In

diff --git a/docs/uk-lisa-1003.md b/docs/uk-lisa-1003.md
@@ -139,7 +139,7 @@ financial wealth. LISAs are not inside `savings` (savings accounts),
 `cash_isa`, `stocks_and_shares_isa` or `corporate_wealth`. The LISA columns are
 a detail of gross financial wealth: they must never be added to it, to
 `savings`, or to the ISA columns. The engine's `total_wealth` does not read
-`gross_financial_wealth`. On policyengine-uk 2.174.1 the means tests of
+`gross_financial_wealth`. On policyengine-uk 2.177.7 the means tests of
 Universal Credit, Housing Benefit, Pension Credit, income-based ESA and JSA and
 Income Support count a LISA at its surrender value
 (`lifetime_isa_countable_capital`: the balance less the withdrawal charge below

diff --git a/packages/microcosm-build/pyproject.toml b/packages/microcosm-build/pyproject.toml
@@ -51,7 +51,7 @@ us = [
 # The UK extra adds the rules engine for local metric generation from a
 # Microcosm UK H5. Target tables remain explicit inputs, and the base package
 # still does not import policyengine-uk at import time.
-uk = ["policyengine-uk>=2.174.1", "microcosm-data>=0.1,<0.2", "h5py>=3", "tables>=3", "openpyxl>=3.1"]
+uk = ["policyengine-uk>=2.177.7", "microcosm-data>=0.1,<0.2", "h5py>=3", "tables>=3", "openpyxl>=3.1"]
 
 [project.scripts]
 microcosm-build-uk = "microcosm.build.uk_runtime.full_build_cli:main"

diff --git a/packages/microcosm-build/src/microcosm/build/uk/bonus_sacrifice_anchor.json b/packages/microcosm-build/src/microcosm/build/uk/bonus_sacrifice_anchor.json
@@ -2,7 +2,7 @@
   "schema_version": 1,
   "engine": {
     "package": "policyengine-uk",
-    "version": "2.174.1"
+    "version": "2.177.7"
   },
   "written_by": "tools/pin_uk_bonus_sacrifice_anchor.py",
   "source": {

diff --git a/packages/microcosm-build/src/microcosm/build/uk/efrs_parity_known_gaps.json b/packages/microcosm-build/src/microcosm/build/uk/efrs_parity_known_gaps.json
@@ -221,7 +221,7 @@
    "housing_water_and_electricity_consumption": 0.999553238545,
    "iidb_reported": 0.001597494687,
    "income_support_reported": 0.004350394394,
-   "is_before_universal_credit_qualifying_young_person_terminal_date": 0.000478951899,
+   "is_before_universal_credit_qualifying_young_person_terminal_date": 0.999521048101,
    "is_benunit_head": 0.533965378952,
    "is_disabled_for_benefits": 0.070300252871,
    "is_enhanced_disabled_for_benefits": 0.034839037216,
@@ -388,7 +388,7 @@
    "housing_water_and_electricity_consumption": 0.999813,
    "iidb_reported": 0.004252,
    "income_support_reported": 0.002956,
-   "is_before_universal_credit_qualifying_young_person_terminal_date": 0.000847,
+   "is_before_universal_credit_qualifying_young_person_terminal_date": 0.999153,
    "is_benunit_head": 0.534941,
    "is_disabled_for_benefits": 0.070573,
    "is_enhanced_disabled_for_benefits": 0.035157,
@@ -646,13 +646,13 @@
   },
   "pip_dl_category": {
    "reason": "formula-owned in policyengine-uk and derived from persisted components; a persisted copy overrides the formula and is not uprated",
-   "tracking_note": "microcosm#1095 (P1 of the November event-data plan): policyengine-uk 2.174.1 derives pip_dl_category from pip_dl_points (8 points for the standard rate, 12 for the enhanced) where no category is supplied for the year; the pip_points stage stores the points within the stored award, and the release and calibration boundaries drop the category, which the spine keeps (María's signature of 2026-11-09).",
+   "tracking_note": "microcosm#1095 (P1 of the November event-data plan): policyengine-uk 2.177.7 derives pip_dl_category from pip_dl_points (8 points for the standard rate, 12 for the enhanced) where no category is supplied for the year; the pip_points stage stores the points within the stored award, and the release and calibration boundaries drop the category, which the spine keeps (María's signature of 2026-11-09).",
    "approved_by": "juaristi22",
    "approved_on": "2026-11-09"
   },
   "pip_m_category": {
    "reason": "formula-owned in policyengine-uk and derived from persisted components; a persisted copy overrides the formula and is not uprated",
-   "tracking_note": "microcosm#1095 (P1 of the November event-data plan): policyengine-uk 2.174.1 derives pip_m_category from pip_m_points (8 points for the standard rate, 12 for the enhanced) where no category is supplied for the year; the pip_points stage stores the points within the stored award, and the release and calibration boundaries drop the category, which the spine keeps (María's signature of 2026-11-09).",
+   "tracking_note": "microcosm#1095 (P1 of the November event-data plan): policyengine-uk 2.177.7 derives pip_m_category from pip_m_points (8 points for the standard rate, 12 for the enhanced) where no category is supplied for the year; the pip_points stage stores the points within the stored award, and the release and calibration boundaries drop the category, which the spine keeps (María's signature of 2026-11-09).",
    "approved_by": "juaristi22",
    "approved_on": "2026-11-09"
   }

diff --git a/packages/microcosm-build/src/microcosm/build/uk/hmrc_uprating_engine_pins.json b/packages/microcosm-build/src/microcosm/build/uk/hmrc_uprating_engine_pins.json
@@ -2,7 +2,7 @@
   "schema_version": 1,
   "engine": {
     "package": "policyengine-uk",
-    "version": "2.174.1"
+    "version": "2.177.7"
   },
   "basis": "policyengine-uk parameter ratio between 1 January of the fact's opening year and 1 January of the calibration year (the SPI donor rebasing convention)",
   "written_by": "tools/pin_uk_uprating_engine_values.py",

diff --git a/packages/microcosm-build/src/microcosm/build/uk/incumbent_unresolvable_measures.json b/packages/microcosm-build/src/microcosm/build/uk/incumbent_unresolvable_measures.json
@@ -57,6 +57,13 @@
       "adjudication": "microcosm#823 (rule-1 evaluation on the common surface; microcosm#578)",
       "approved_on": "2026-09-22",
       "expires_on": "2026-12-22"
+    },
+    "person.trading_allowance_full_relief": {
+      "reason": "Trading allowance claim status (microcosm#1439, the trading_allowance_receipts spine stage): the enhanced FRS leaves the claim status at the engine's UNKNOWN and carries no full-relief group; 5 hmrc_spi rows bind through it: self-employment income amounts and counts by total income band and by self-employment income band, and employment income counts by self-employment income band.",
+      "approved_by": "juaristi22",
+      "adjudication": "microcosm#823 (rule-1 evaluation on the common surface; microcosm#578); the SPI rows read the carrier since microcosm#1439, after the incumbent pin.",
+      "approved_on": "2026-11-10",
+      "expires_on": "2027-02-10"
     }
   }
 }
Original file line number	Diff line number	Diff line change
		@@ -0,0 +1 @@
		The reviewed incumbent-unresolvable register (`uk/incumbent_unresolvable_measures.json`) signs `person.trading_allowance_full_relief` (approved by juaristi22 on 2026-11-10, expiring 2027-02-10). The pinned enhanced FRS leaves the trading allowance claim status at the engine's UNKNOWN and carries no full-relief group (microcosm#1439), so the 5 HMRC SPI rows that read the carrier refused the national rule-1 evaluation (microcosm#578, microcosm#823) of a candidate built after microcosm#1439. Those rows are now pruned from both arms of the evaluation, as the other unresolvable families are; they stay bound in the national solve.
Original file line number	Diff line number	Diff line change
		@@ -0,0 +1 @@
		The UK lock moves from policyengine-uk 2.174.1 to 2.177.7 (microcosm#1095), the newest release, and the UK side's policyengine-core from 3.33.3 to 3.34.10, since policyengine-uk requires 3.34.9 or later from 2.177.4; the US side stays on 3.32.5. Three new inputs stay at their defaults and are signed in `UK_ENGINE_DEFAULT_INPUTS`, each with the error it can make: `legacy_prescribed_accommodation_capital_exception` (2.174.8) and `esa_income_appointee_saving` (2.175.3) at false, and `cares_for_severely_disabled_person` (2.177.3) at true, which moves no figure. `is_before_universal_credit_qualifying_young_person_terminal_date` now has a formula from the date of birth (2.176.1); `frs_education` still writes it, and Universal Credit reads it only for a 19-year-old alongside the education condition, so the result is the engine's own. What the build's engine reads return changes at 2024 and 2025: Council Tax Reduction for pensioners' children, Scotland's and Wales's working-age schemes and non-dependant deductions (2.175.5, 2.175.8, 2.176.2 and 2.177.2); rent-a-room relief and the board-and-lodging disregards on the boarders' and lodgers' rent the build writes (2.176.0); Universal Credit's LHA bedrooms, its renter exemption and a benefit cap that counts no Housing Benefit (2.176.2); VAT's survey coverage, from 0.67 to 0.69 (2.177.0); Marriage Allowance as the recipient's tax reduction and Scottish taxpayers' tax bands (2.177.2); no Plan 5 repayment before 6 April 2026 (2.177.3); no income-related ESA at pensionable age or beside Pension Credit (2.177.5); the legacy enhanced disability premium for enhanced PIP daily living and armed forces independence payment, so the `is_enhanced_disabled_for_benefits` the build stores now reaches only Kingston upon Thames's working-age Council Tax Reduction and two deprecated counts (2.177.6); and the allowances and reliefs set against income in the way that gives the least tax (2.177.7). The build keeps the FRS sub-letting rent in `property_income`, and `obr.vat` stays held, until their own changes (microcosm#1095). The tax-band measure test now asserts HMRC's classification of a Scottish taxpayer's savings and dividends, which 2.177.2 adopts, and the frozen eFRS candidate receipt measures the terminal-date column against its new default. No economic pin moves: the vendored uprating pins and the bonus-sacrifice anchor change only their version stamps, and the CGT projection path keeps its values. The concept coverage (376 to 378 inputs), the texts that describe the engine, the take-up stage's note on the education condition, the cited versions, the coverage manifest, the H2 fixture and `APPROVED_UV_LOCK_SHA256` follow.