Add recurring transaction detection, subscriptions page, and UK tax reporting

- Recurring service: auto-detects direct debits/subscriptions from CSV imports
  using frequency analysis; manual toggle in transaction detail drawer
- Subscriptions page (/subscriptions): groups recurring payments with monthly
  cost equivalents, next-payment badges, and re-scan trigger
- UK Tax page (/tax): payslips/P60 entry, income tax + NI + CGT + dividend tax
  calculations, configurable rate tables per tax year (pre-seeded 2024/25 and
  2025/26), editable in-app so Budget changes need no rebuild
- Migration 0006: tax_rate_configs, tax_profiles, payslips, manual_cgt_disposals
  with RLS; seeds 2025/2026 rate configs for existing users
- Chart tooltip fix: all Recharts tooltips now use TOOLTIP_STYLE constant so
  they render correctly across all dark/light themes

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

README.md

@@ -12,7 +12,7 @@ Runs entirely on your own hardware via Docker Compose. Designed for LAN access w
 - Multiple account types: Checking, Savings, Cash ISA, Stocks & Shares ISA, Credit Card, Investment, Pension, Crypto Wallet, Loan, Mortgage, and more
 - Full transaction history with categories, tags, merchant tracking, and notes
 - Transfer detection between accounts
-- Recurring transaction rules (rrule)
+- **Recurring transaction detection** — CSV imports are automatically scanned for recurring payments (direct debits, subscriptions, standing orders) using frequency analysis; manually override any transaction
 - Receipt and document attachments on transactions (JPEG, PNG, WebP, PDF — up to 10 MB each)
 - **AI receipt scanning** — photograph a receipt to auto-extract merchant, amount, date, and description into a new transaction; receipt is automatically attached
 - CSV import with **auto-detection** for 10 UK bank formats: Monzo, Starling, Revolut, Barclays, Lloyds, NatWest, HSBC, Santander, Nationwide, and generic fallback
@@ -36,13 +36,31 @@ Runs entirely on your own hardware via Docker Compose. Designed for LAN access w
 - Portfolio visualisations: allocation donut by holding, allocation donut by asset type, cost basis vs current value bar chart, return % per holding bar chart
 - Investment account balances include holding market values in net worth, balance sheet, and accounts list — supports both simple (holdings only) and full cash-flow tracking workflows
 
-### Reports
+### Subscriptions
+- Automatic grouping of recurring transactions into a subscriptions dashboard
+- Monthly cost equivalent for each subscription (normalised across weekly/fortnightly/monthly/quarterly/yearly frequencies)
+- Next payment date badges with overdue/upcoming highlighting
+- Re-scan button to re-run detection after new imports
+- Mark any transaction as recurring (or not) from the transaction detail view
+
 ### Categories
 - 45 built-in system categories across income, expense, and transfer types
 - Create custom categories with a name, type, and colour
 - Rename and recolour existing custom categories
 - Managed in **Settings → Categories**
 
+### UK Tax Reporting
+- Dedicated Tax page with per tax-year reports (tax_year=2026 = 2025/26)
+- Enter monthly payslips or a single P60 annual figure
+- Supports all HMRC tax codes: standard (1257L), BR, D0, D1, NT, K-codes, 0T, W1/M1
+- Calculates income tax liability with personal allowance taper above £100,000
+- NI Class 1 employee contributions
+- Capital gains tax: auto-detected from investment disposals + manual entry for property/other assets
+- Dividend tax: auto-detected from investment dividend transactions
+- Shows liability vs. withheld (PAYE) and net owed/overpaid
+- **Configurable rate tables** — edit tax bands in-app so Budget changes don't require a rebuild; pre-seeded for 2024/25 and 2025/26 (18%/24% CGT post Oct 2024 Budget)
+- All figures are estimates for informational purposes only
+
 ### Reports
 Seven report views:
 1. Net Worth over time (area chart with time slider)