Merge pull request #4286 from alphagov/self-assessment-penalty-change

Self Assessment penalty calculator change

Author: callumknights

lib/smart_answer/calculators/self_assessment_penalties.rb

@@ -15,6 +15,7 @@ class SelfAssessmentPenalties < OpenStruct
         "2015-16": ONLINE_FILING_DEADLINE_YEAR.starting_in(2017).begins_on,
         "2016-17": ONLINE_FILING_DEADLINE_YEAR.starting_in(2018).begins_on,
         "2017-18": ONLINE_FILING_DEADLINE_YEAR.starting_in(2019).begins_on,
+        "2018-19": ONLINE_FILING_DEADLINE_YEAR.starting_in(2020).begins_on,
       },
       offline_filing_deadline: {
         "2012-13": OFFLINE_FILING_DEADLINE_YEAR.starting_in(2013).begins_on,
@@ -23,6 +24,7 @@ class SelfAssessmentPenalties < OpenStruct
         "2015-16": OFFLINE_FILING_DEADLINE_YEAR.starting_in(2016).begins_on,
         "2016-17": OFFLINE_FILING_DEADLINE_YEAR.starting_in(2017).begins_on,
         "2017-18": OFFLINE_FILING_DEADLINE_YEAR.starting_in(2018).begins_on,
+        "2018-19": OFFLINE_FILING_DEADLINE_YEAR.starting_in(2019).begins_on,
       },
       payment_deadline: {
         "2012-13": PAYMENT_DEADLINE_YEAR.starting_in(2014).begins_on,
@@ -31,6 +33,7 @@ class SelfAssessmentPenalties < OpenStruct
         "2015-16": PAYMENT_DEADLINE_YEAR.starting_in(2017).begins_on,
         "2016-17": PAYMENT_DEADLINE_YEAR.starting_in(2018).begins_on,
         "2017-18": PAYMENT_DEADLINE_YEAR.starting_in(2019).begins_on,
+        "2018-19": PAYMENT_DEADLINE_YEAR.starting_in(2020).begins_on,
       },
     }.freeze
 
@@ -48,6 +51,8 @@ def tax_year_range
         SmartAnswer::YearRange.tax_year.starting_in(2016)
       when "2017-18"
         SmartAnswer::YearRange.tax_year.starting_in(2017)
+      when "2018-19"
+        SmartAnswer::YearRange.tax_year.starting_in(2018)
       end
     end
 
@@ -69,6 +74,8 @@ def one_year_after_start_date_for_penalties
         PENALTY_YEAR.starting_in(2019).begins_on
       when "2017-18"
         PENALTY_YEAR.starting_in(2020).begins_on
+      when "2018-19"
+        PENALTY_YEAR.starting_in(2021).begins_on
       end
     end
 
@@ -186,12 +193,12 @@ def calculate_interest_for_date(date)
     end
 
     def daily_rate(date)
-      # Rate drops from 3% to 2.75% on 23 August 2016
-      rate_change_date = Date.new(2016, 8, 23)
+      # Rate increased to 3.25% on 21 August 2018
+      rate_change_date = Date.new(2018, 8, 21)
       if date < rate_change_date
         0.03 / 365.0
       else
-        0.0275 / 365.0
+        0.0325 / 365.0
       end
     end
   end

lib/smart_answer_flows/estimate-self-assessment-penalties.rb

@@ -14,6 +14,7 @@ def define
         option :"2015-16"
         option :"2016-17"
         option :"2017-18"
+        option :"2018-19"
 
         on_response do |response|
           self.calculator = Calculators::SelfAssessmentPenalties.new

lib/smart_answer_flows/estimate-self-assessment-penalties/estimate_self_assessment_penalties.govspeak.erb

@@ -12,11 +12,15 @@
   - sending your Self Assessment tax return
   - paying your Self Assessment tax bill
 
-  ^You can only calculate penalties for the current tax year.^
+  This calculator can only give an estimate of what you owe and does not take account of:
 
-  This calculator doesn’t take account of any:
+    - payments you’ve made towards your tax bill
+    - outstanding interest or penalties for previous tax years
+    - credit you have from previous tax years
+
+  Do not use the calculator if you:
+
+    - got your request to fill in a Self Assessment less than 3 months before the deadline, so had more time to file it
+    - sent a paper return after October 31, but HMRC agreed you had a reasonable excuse to not file online
 
-  - partial payments or penalty payments you’ve made towards your tax bill
-  - outstanding interest or penalties for previous tax years
-  - credit you have from previous tax years
 <% end %>

lib/smart_answer_flows/estimate-self-assessment-penalties/questions/which_year.govspeak.erb

@@ -8,5 +8,6 @@
   "2014-15": "6 April 2014 to 5 April 2015",
   "2015-16": "6 April 2015 to 5 April 2016",
   "2016-17": "6 April 2016 to 5 April 2017",
-  "2017-18": "6 April 2017 to 5 April 2018"
+  "2017-18": "6 April 2017 to 5 April 2018",
+  "2018-19": "6 April 2018 to 5 April 2019",
 ) %>

test/integration/smart_answer_flows/estimate_self_assessment_penalties_test.rb

@@ -230,4 +230,27 @@ class EstimateSelfAssessmentPenaltiesTest < ActiveSupport::TestCase
       end
     end
   end
+  context "online return, tax year 2018-19" do
+    setup do
+      add_response :"2018-19"
+      add_response :online
+    end
+    should "ask when bill was paid" do
+      assert_current_node :when_submitted?
+    end
+    context "10% fine + 1000pounds(previous fine)(band 4), taxdue > 6002pounds" do
+      setup do
+        add_response "2020-06-01"
+        add_response "2020-06-01"
+        add_response "10000.00"
+      end
+      should "show results" do
+        assert_equal 430, current_state.calculator.late_filing_penalty
+        assert_equal 10000, current_state.calculator.estimated_bill
+        assert_equal 107.74, current_state.calculator.interest
+        assert_equal 500, current_state.calculator.late_payment_penalty
+        assert_equal 11037, current_state.calculator.total_owed_plus_filing_penalty
+      end
+    end
+  end
 end

test/unit/calculators/self_assessment_penalties_test.rb

@@ -249,7 +249,7 @@ def setup
             should "have values from rate at 2.75%" do
               @calculator.payment_deadline = Date.parse("2016-08-23")
               @calculator.payment_date = Date.parse("2016-10-31")
-              assert_equal 5.12, @calculator.interest.value.to_f
+              assert_equal 5.59, @calculator.interest.value.to_f
             end
           end
 
@@ -258,15 +258,15 @@ def setup
               @calculator.tax_year = "2015-16"
               @calculator.payment_deadline = Date.parse("2017-1-31")
               @calculator.payment_date = Date.parse("2017-3-1")
-              assert_equal 2.11, @calculator.interest.value.to_f
+              assert_equal 2.3, @calculator.interest.value.to_f
             end
           end
 
           context "deadline is before rate change date, payment is after rate change date" do
             should "have value calculated with rates from before and after change" do
               @calculator.payment_deadline = Date.parse("2016-01-31")
               @calculator.payment_date = Date.parse("2016-10-31")
-              assert_equal 21.97, @calculator.interest.value.to_f
+              assert_equal 22.44, @calculator.interest.value.to_f
             end
           end
         end