Add pensions module and integrate with tax report

Adds a full pensions feature: SIPP/workplace DC/LISA account metadata,
contribution recording with relief-at-source/net-pay/salary-sacrifice
gross calculations, state pension tracker, annual allowance monitor,
and LISA summary. Pension contributions feed into the tax report
(RAS gross totals, allowance used). Includes two Alembic migrations,
backend service/schema/API, and full frontend pensions page with
cards for allowance, state pension, LISA, and retirement projection.

Also fixes CSRF cookie secure flag (must be false for HTTP deployments)
and extends tax schemas/service to expose pension data in the report.

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

backend/alembic/versions/0007_add_pension_tables.py

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+"""add pension tables
+
+Revision ID: 0007
+Revises: 0006
+Create Date: 2026-04-27
+"""
+from alembic import op
+import sqlalchemy as sa
+from sqlalchemy.dialects import postgresql
+
+revision = "0007"
+down_revision = "0006"
+branch_labels = None
+depends_on = None
+
+
+def upgrade() -> None:
+    # ------------------------------------------------------------------
+    # pension_metadata — one row per pension account
+    # ------------------------------------------------------------------
+    op.create_table(
+        "pension_metadata",
+        sa.Column("id", postgresql.UUID(as_uuid=True), primary_key=True),
+        sa.Column("user_id", postgresql.UUID(as_uuid=True),
+                  sa.ForeignKey("users.id", ondelete="CASCADE"), nullable=False),
+        sa.Column("account_id", postgresql.UUID(as_uuid=True),
+                  sa.ForeignKey("accounts.id", ondelete="CASCADE"), nullable=False),
+        sa.Column("pension_type", sa.String(20), nullable=False),
+        sa.Column("provider_name", sa.LargeBinary, nullable=True),
+        sa.Column("scheme_name", sa.LargeBinary, nullable=True),
+        sa.Column("member_reference", sa.LargeBinary, nullable=True),
+        sa.Column("dob", sa.Date, nullable=True),
+        sa.Column("target_retirement_age", sa.Integer, nullable=True),
+        sa.Column("assumed_growth_rate", sa.Numeric(5, 4), nullable=True),
+        sa.Column("created_at", sa.DateTime(timezone=True), nullable=False),
+        sa.Column("updated_at", sa.DateTime(timezone=True), nullable=False),
+    )
+    op.create_unique_constraint("uq_pension_metadata_account_id", "pension_metadata", ["account_id"])
+    op.create_index("ix_pension_metadata_user_id", "pension_metadata", ["user_id"])
+    op.create_index("ix_pension_metadata_account_id", "pension_metadata", ["account_id"])
+
+    # ------------------------------------------------------------------
+    # pension_contributions — contribution history per pension
+    # ------------------------------------------------------------------
+    op.create_table(
+        "pension_contributions",
+        sa.Column("id", postgresql.UUID(as_uuid=True), primary_key=True),
+        sa.Column("user_id", postgresql.UUID(as_uuid=True),
+                  sa.ForeignKey("users.id", ondelete="CASCADE"), nullable=False),
+        sa.Column("pension_id", postgresql.UUID(as_uuid=True),
+                  sa.ForeignKey("pension_metadata.id", ondelete="CASCADE"), nullable=False),
+        sa.Column("contribution_date", sa.Date, nullable=False),
+        sa.Column("tax_year", sa.Integer, nullable=False),
+        sa.Column("member_amount", sa.Numeric(14, 2), nullable=False),
+        sa.Column("employer_amount", sa.Numeric(14, 2), nullable=False, server_default="0"),
+        sa.Column("relief_type", sa.String(20), nullable=False),
+        sa.Column("gross_amount", sa.Numeric(14, 2), nullable=False),
+        sa.Column("relief_amount", sa.Numeric(14, 2), nullable=False, server_default="0"),
+        sa.Column("notes", sa.LargeBinary, nullable=True),
+        sa.Column("created_at", sa.DateTime(timezone=True), nullable=False),
+    )
+    op.create_index("ix_pension_contributions_user_id", "pension_contributions", ["user_id"])
+    op.create_index("ix_pension_contributions_pension_id", "pension_contributions", ["pension_id"])
+    op.create_index("ix_pension_contributions_date", "pension_contributions", ["contribution_date"])
+    op.create_index("ix_pension_contributions_tax_year", "pension_contributions", ["tax_year"])
+
+    # ------------------------------------------------------------------
+    # RLS
+    # ------------------------------------------------------------------
+    for table in ["pension_metadata", "pension_contributions"]:
+        op.execute(f"ALTER TABLE {table} ENABLE ROW LEVEL SECURITY")
+        op.execute(f"""
+            CREATE POLICY {table}_user_isolation ON {table}
+            USING (user_id = current_app_user_id())
+        """)
+
+
+def downgrade() -> None:
+    for table in ["pension_metadata", "pension_contributions"]:
+        op.execute(f"DROP POLICY IF EXISTS {table}_user_isolation ON {table}")
+        op.execute(f"ALTER TABLE {table} DISABLE ROW LEVEL SECURITY")
+
+    op.drop_table("pension_contributions")
+    op.drop_table("pension_metadata")

backend/alembic/versions/0008_add_state_pension_record.py

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+"""add state pension record table
+
+Revision ID: 0008
+Revises: 0007
+Create Date: 2026-04-27
+"""
+from alembic import op
+import sqlalchemy as sa
+from sqlalchemy.dialects import postgresql
+
+revision = "0008"
+down_revision = "0007"
+branch_labels = None
+depends_on = None
+
+
+def upgrade() -> None:
+    op.create_table(
+        "state_pension_records",
+        sa.Column("id", postgresql.UUID(as_uuid=True), primary_key=True),
+        sa.Column("user_id", postgresql.UUID(as_uuid=True),
+                  sa.ForeignKey("users.id", ondelete="CASCADE"), nullable=False),
+        sa.Column("qualifying_years", sa.Integer, nullable=False),
+        sa.Column("checked_date", sa.Date, nullable=True),
+        sa.Column("created_at", sa.DateTime(timezone=True), nullable=False),
+        sa.Column("updated_at", sa.DateTime(timezone=True), nullable=False),
+    )
+    op.create_unique_constraint("uq_state_pension_records_user_id", "state_pension_records", ["user_id"])
+    op.create_index("ix_state_pension_records_user_id", "state_pension_records", ["user_id"])
+
+    op.execute("ALTER TABLE state_pension_records ENABLE ROW LEVEL SECURITY")
+    op.execute("""
+        CREATE POLICY state_pension_records_user_isolation ON state_pension_records
+        USING (user_id = current_app_user_id())
+    """)
+
+
+def downgrade() -> None:
+    op.execute("DROP POLICY IF EXISTS state_pension_records_user_isolation ON state_pension_records")
+    op.execute("ALTER TABLE state_pension_records DISABLE ROW LEVEL SECURITY")
+    op.drop_table("state_pension_records")