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read and write DIYA-GL books from the command line","maintainers":[{"name":"antony-at-diy-accounting-uk","email":"antony@diyaccounting.co.uk"}],"readme":"<!-- SPDX-License-Identifier: Apache-2.0 -->\n<!-- Copyright (C) 2006-2026 DIY Accounting Limited -->\n# @diy-accounting-uk/diya-gl\n\nRun a UK sole trader's or company's accounts from the command line. A DIYA-GL™ book is a\nbook.toml and a lines.jsonl file, usually a few kilobytes, that hold a year of transactions\nand the chart of accounts they post to. This package recalculates one, reads one out of an\nExcel workbook, writes one back into a workbook, and serves one over MCP, all through the\nsame engine the [DIY Accounting Spreadsheets™ site](https://spreadsheets.diyaccounting.co.uk)\nreconciles in CI.\n\nFour products: Basic Sole Trader, Taxi Driver, Self Employed, Limited Company.\n\n## Install\n\n```\nnpm install -g @diy-accounting-uk/diya-gl\n```\n\nWith Homebrew:\n\n```\nbrew tap diy-accounting-uk/diya-gl\nbrew install diy-accounting-uk/diya-gl/diya-gl\n```\n\nOr run the image straight from GHCR, no install:\n\n```\ndocker run --rm -v \"$PWD\":/data ghcr.io/diy-accounting-uk/diya-gl:latest \\\n  recalc --package bst --data /data/my-book --years se-2025-2026 --output-dir /data/out\n```\n\n## Use\n\n```\ndiya-gl recalc --package bst --data my-book --years se-2025-2026 --output-dir out\ndiya-gl read-workbook --file my-workbook.xlsx --output-dir out\ndiya-gl write-workbook --data my-book --output-dir out\ndiya-gl link my-book\ndiya-gl new-book --product se --name \"Lark Lane\" --year-end 2027-04-05 --output-dir lark-lane\ndiya-gl roll-forward --data my-book --output-dir next-year\ndiya-gl view my-book\ndiya-gl mcp\n```\n\nEach subcommand is also its own command, if you only want one on your `PATH`:\n`diya-gl-recalc`, `diya-gl-read-workbook`, `diya-gl-write-workbook`, `diya-gl-link`, `diya-gl-new-book`,\n`diya-gl-roll-forward`, `diya-gl-view`, `diya-gl-mcp`.\n\n- **recalc** takes a diya-gl book (`--data`) or a populated workbook (`--source-dir`,\n  `--mode saved|recalculate`) and writes `report.json`: every figure, report section and\n  compliance check the engine computes.\n- **read-workbook** takes an `.xlsx`, a package zip, or a diya-gl zip or JSON file\n  (`--file`), and writes `book.toml`, `lines.jsonl`, `report.json` and `bookchecks.json`.\n- **write-workbook** takes a diya-gl book (`--data` or `--file`) and writes the Excel\n  package its product composes onto its template — the same client-side path the DIYA-GL\n  pages use, so it never needs LibreOffice. Add `--zip` for the package as one zip.\n- **link** takes a book (a directory with `book.toml` and `lines.jsonl`, a diya-gl zip or a\n  diya-gl JSON file) and prints the `https://diya-gl.co.uk/<product>.html#book=<data>` link that\n  opens it, the whole book carried in the fragment so nothing is uploaded. `--base <url>`\n  replaces the origin. The fragment length goes to stderr, with a warning past 64 KB (about\n  2,000 lines), where chat, email and QR codes start to cut links off.\n- **new-book** starts an empty book for a new business: `--product` (`bst`, `se`, `taxi` or\n  `ltd`), `--name` and `--year-end` (YYYY-MM-DD), plus `--vat` for a VAT-registered Self\n  Employed or Company book. It writes `book.toml` (the product's starting chart of accounts,\n  the twelve months to the year end and that tax year's rates), an empty `lines.jsonl`,\n  `report.json` and `bookchecks.json` into `--output-dir`, the current directory by default.\n  It answers: how do I start books for a new business, what accounts does a new sole trader\n  or company book start with, and which tax rates apply to the first year?\n- **roll-forward** takes a book (`--data`, the same sources as **link**) and writes the next\n  year's into `--output-dir`: the year end a year on with that year's tax rates, the closing\n  balances as opening ones, and lines holding only the opening entries (a Company's opening\n  journal and one brought-forward line per bank account; a Self Employed book's bank lines).\n  Beside `book.toml`, `lines.jsonl`, `report.json` and `bookchecks.json` it writes\n  `rollchecks.json`, each opening figure the new year prints against the closing figure the old\n  year printed, and exits 1 when one disagrees. It answers: how do I start next year's books,\n  what do I bring forward from last year, and does my opening balance sheet agree with last\n  year's closing one?\n- **view** takes the same book sources as **link**, serves the full diya-gl pages on\n  `127.0.0.1` (`--port <number>`, default a free port) and opens the book in your default\n  browser (`--no-open` prints the address only). The pages are not in this package: the local\n  server fetches each file from https://diya-gl.co.uk on first use and caches it under the\n  system temporary directory, one directory per package version, so the first run needs the\n  network and later runs of the same version reuse the cache. `--origin <url>` fetches from\n  another site. The book stays in the browser (the part of the address after `#` is never sent\n  anywhere). The server stays up until Ctrl-C. The workbook templates come from\n  spreadsheets.diyaccounting.co.uk the first time a page action needs one.\n- **mcp** runs a stdio [MCP](https://modelcontextprotocol.io) server with ten tools:\n  `extract_book`, `new_book` (the empty book **new-book** writes), `roll_forward` (the next\n  year **roll-forward** writes), `report`, `edit_lines`, `save_workbook`, and four that read every detail of\n  the loaded book: `lines` (filter and group every transaction, e.g. best customer or spend on\n  fuel in June), `chart` (the accounts and the report rows each feeds), `book` (the business,\n  period, tax settings and registers) and `checks` (every book check with the entryNumbers\n  behind it). Point an MCP client at `diya-gl-mcp` (or `diya-gl mcp`) with no arguments.\n\n## API\n\nThe package root exports three functions that turn a book into the figures HMRC's MTD APIs\ntake. Each takes the parsed book, its lines and a parameters object, and returns a promise.\nNothing is sent anywhere: the answer is the request body to send, plus what fed it.\n\nLoad a book first:\n\n```js\nimport { readFileSync } from \"node:fs\";\nimport { parse } from \"smol-toml\";\n\nfunction loadBook(dir) {\n  const book = parse(readFileSync(`${dir}/book.toml`, \"utf8\"));\n  const lines = readFileSync(`${dir}/lines.jsonl`, \"utf8\")\n    .split(\"\\n\")\n    .filter(Boolean)\n    .map((line) => JSON.parse(line));\n  return { book, lines };\n}\n```\n\n### `deriveVatReturn(book, lines, { periodEnd, periodStart?, periodKey? })`\n\nThe nine VAT return boxes for the three-month period ending `periodEnd` (YYYY-MM-DD), from a\nLimited Company book that declares `diya-gl:vatRegistered = true`. `periodStart`, when given,\nmust open that quarter; `periodKey` is echoed back. The answer carries `boxes` (box1 to box9),\n`hmrc` (the same figures under HMRC's field names, boxes 1 to 5 to the penny and 6 to 9 in\nwhole pounds), `months`, `dueDate`, `scheme`, and `lines`: the journal lines behind boxes 1, 4,\n6 and 7, each with what it contributes. A book whose lines do not reconcile with its VAT\ninterface is refused.\n\n```js\nimport { deriveVatReturn } from \"@diy-accounting-uk/diya-gl\";\n\nconst { book, lines } = loadBook(\"my-company-book\");\nconst answer = await deriveVatReturn(book, lines, { periodStart: \"2025-07-01\", periodEnd: \"2025-09-30\" });\nconsole.log(answer.hmrc); // { vatDueSales, vatDueAcquisitions, totalVatDue, ..., totalAcquisitionsExVAT }\n```\n\n### `deriveItsaQuarterlyUpdate(book, lines, { periodEndDate?, quarterlyPeriodType?, taxYear? })`\n\nOne period of HMRC's Self Employment Business API from a Self Employed book. In 2023-24 and\n2024-25 each period carries its own figures; from 2025-26 each carries the running total from\n6 April. `periodEndDate` picks the period among the year's four; without it every period is\nanswered. `quarterlyPeriodType` is `standard` (6 April quarters, the default) or `calendar`.\n`taxYear` (as `2025-26`) overrides the year the book's dates imply. Each period lists the fields\nthe book cannot source under `omitted`; those are left out of the body, never sent as zero.\n\n```js\nimport { deriveItsaQuarterlyUpdate } from \"@diy-accounting-uk/diya-gl\";\n\nconst { book, lines } = loadBook(\"my-self-employed-book\");\nconst answer = await deriveItsaQuarterlyUpdate(book, lines, { periodEndDate: \"2025-10-05\" });\nconst [period] = answer.periods; // { periodDates, periodIncome, periodExpenses, ..., omitted, covers }\n```\n\n### `deriveItsaAnnualSubmission(book, lines, { taxYear? })`\n\nThe year's allowances and adjustments for the same API's annual submission, from a Self\nEmployed book, restricted to the fields HMRC accepts for that tax year. `taxYear` (as\n`2025-26`) overrides the year the book's dates imply. The answer carries `allowances`,\n`adjustments`, `omitted` and `warnings`.\n\n```js\nimport { deriveItsaAnnualSubmission } from \"@diy-accounting-uk/diya-gl\";\n\nconst { book, lines } = loadBook(\"my-self-employed-book\");\nconst answer = await deriveItsaAnnualSubmission(book, lines, { taxYear: \"2025-26\" });\nconsole.log(answer.allowances.annualInvestmentAllowance);\n```\n\n## The format\n\nA diya-gl book's fields are drawn from the XBRL Global Ledger Taxonomy Framework 2015 and\nmap onto HMRC's SA103S boxes. The two schemas that validate a book are published at\n[`/schema/diya-gl-book-v2.schema.json`](https://spreadsheets.diyaccounting.co.uk/schema/diya-gl-book-v2.schema.json)\nand\n[`/schema/diya-gl-lines-v2.schema.json`](https://spreadsheets.diyaccounting.co.uk/schema/diya-gl-lines-v2.schema.json).\nThe full field mapping, the check catalogue and the reconciliation evidence behind them are\non the [format spec page](https://diya-gl.co.uk/spec.html).\n\n## Provenance\n\nEvery book this package writes carries five stamps: the format version, this package's own\nversion and commit, a hash over the tax-year data applied, and each product's template hash\nand reconciliation scorecard. Recalculating an old book either reproduces its `report.json`\nbyte for byte or names the stamp that differs. Every published release is cut from a commit\nwhose reconciliation checks passed; the scorecards are on the\n[reconciled releases page](https://spreadsheets.diyaccounting.co.uk/reconciliation/releases.html).\n\n## Licence\n\nThis package is licensed under the Apache License 2.0. Embed it, ship it, change it. See `LICENSE`\nand `NOTICE`.\n\nThe diya-gl format itself is an open specification. The two JSON Schemas are Apache-2.0 and the\nformat text is CC BY 4.0, so you can implement the format in anything with attribution.\n\nThe workbook templates are not part of this package. `write-workbook` and the MCP `save_workbook`\ntool fetch the template they need from\n[spreadsheets.diyaccounting.co.uk](https://spreadsheets.diyaccounting.co.uk) the first time they run,\nprint the terms, and cache it for later runs of the same version. The templates are the company's\nown work, under the PolyForm Internal Use License 1.0.0 with an additional grant: use them for your\nown accounts, or for your clients' accounts if you are an accountant or a bookkeeper, and do not\nredistribute them.\n\nThis repository does not accept contributions.\n\nCopyright (C) 2006-2026 DIY Accounting Limited.\n","readmeFilename":"README.md"}