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>

frontend/src/api/subscriptions.ts

@@ -0,0 +1,28 @@
+import { api } from "./client";
+
+export interface Subscription {
+  name: string;
+  amount: number;
+  frequency: string;
+  next_expected: string | null;
+  last_paid: string | null;
+  account_id: string;
+  account_name: string | null;
+  transaction_ids: string[];
+  latest_transaction_id: string;
+  monthly_equivalent: number;
+  confidence: number;
+  manually_set: boolean;
+}
+
+export interface SubscriptionsSummary {
+  total_monthly_equivalent: number;
+  currency: string;
+  subscriptions: Subscription[];
+}
+
+export const getSubscriptions = (): Promise<SubscriptionsSummary> =>
+  api.get("/subscriptions").then((r: { data: SubscriptionsSummary }) => r.data);
+
+export const triggerDetection = (): Promise<{ newly_tagged: number; total_recurring: number }> =>
+  api.post("/transactions/detect-recurring").then((r: { data: { newly_tagged: number; total_recurring: number } }) => r.data);

frontend/src/api/tax.ts

@@ -0,0 +1,309 @@
+import { api } from "./client";
+
+// ---------------------------------------------------------------------------
+// Query key constants
+// ---------------------------------------------------------------------------
+
+export const TAX_QUERY_KEYS = {
+  configuredYears: ["tax-configured-years"] as const,
+  rateConfig: (taxYear: number) => ["tax-rate-config", taxYear] as const,
+  profile: (taxYear: number) => ["tax-profile", taxYear] as const,
+  payslips: (taxYear: number) => ["tax-payslips", taxYear] as const,
+  cgtDisposals: (taxYear: number) => ["tax-cgt-disposals", taxYear] as const,
+  report: (taxYear: number) => ["tax-report", taxYear] as const,
+};
+
+// ---------------------------------------------------------------------------
+// Interfaces
+// ---------------------------------------------------------------------------
+
+export interface TaxRateConfig {
+  tax_year: number;
+  rates: {
+    income_tax?: { bands: RateBand[] };
+    ni?: { bands: RateBand[] };
+    cgt?: { exempt: number; basic_rate: number; higher_rate: number };
+    dividend?: {
+      allowance: number;
+      basic_rate: number;
+      higher_rate: number;
+      additional_rate: number;
+    };
+  };
+  updated_at: string;
+}
+
+export interface RateBand {
+  from: number;
+  to: number | null;
+  rate: number;
+}
+
+export interface TaxRateConfigUpdate {
+  income_tax?: { bands: RateBand[] };
+  ni?: { bands: RateBand[] };
+  cgt?: { exempt: number; basic_rate: number; higher_rate: number };
+  dividend?: {
+    allowance: number;
+    basic_rate: number;
+    higher_rate: number;
+    additional_rate: number;
+  };
+}
+
+export interface TaxProfile {
+  id: string;
+  tax_year: number;
+  tax_code: string;
+  employer_name: string | null;
+  is_cumulative: boolean;
+  created_at: string;
+  updated_at: string;
+}
+
+export interface TaxProfileCreate {
+  tax_code?: string;
+  employer_name?: string | null;
+  is_cumulative?: boolean;
+}
+
+export interface Payslip {
+  id: string;
+  tax_profile_id: string;
+  period_month: number | null;
+  period_year: number;
+  gross_pay: string;
+  income_tax_withheld: string;
+  ni_withheld: string;
+  net_pay: string;
+  is_p60: boolean;
+  notes: string | null;
+  created_at: string;
+}
+
+export interface PayslipCreate {
+  period_month?: number | null;
+  period_year: number;
+  gross_pay: number;
+  income_tax_withheld: number;
+  ni_withheld: number;
+  net_pay: number;
+  notes?: string | null;
+}
+
+export interface P60Entry {
+  gross_pay: number;
+  income_tax_withheld: number;
+  ni_withheld: number;
+  net_pay: number;
+}
+
+export interface ManualDisposal {
+  id: string;
+  tax_year: number;
+  disposal_date: string;
+  asset_description: string;
+  proceeds: string;
+  cost_basis: string;
+  gain_loss: string;
+  notes: string | null;
+  created_at: string;
+}
+
+export interface ManualDisposalCreate {
+  disposal_date: string;
+  asset_description: string;
+  proceeds: number;
+  cost_basis: number;
+  notes?: string | null;
+}
+
+// ---------------------------------------------------------------------------
+// Tax report nested types
+// ---------------------------------------------------------------------------
+
+export interface BandBreakdown {
+  rate: number;
+  taxable: number;
+  tax: number;
+  from?: number;
+  to?: number | null;
+}
+
+export interface InvestmentDisposalItem {
+  date: string;
+  asset: string;
+  symbol: string;
+  quantity: string;
+  proceeds: string;
+  cost_basis: string;
+  fees: string;
+  gain_loss: string;
+}
+
+export interface DividendTransactionItem {
+  date: string;
+  asset: string;
+  symbol: string;
+  amount: string;
+}
+
+export interface TaxReport {
+  tax_year: number;
+  tax_year_display: string;
+  profile: TaxProfile | null;
+  income: {
+    gross_income: string;
+    income_tax_withheld: string;
+    ni_withheld: string;
+    payslips: Payslip[];
+  };
+  income_tax: {
+    personal_allowance: string;
+    taxable_income: string;
+    liability: string;
+    band_breakdown: BandBreakdown[];
+    withheld: string;
+    owed: string;
+  };
+  ni: {
+    liability: string;
+    band_breakdown: BandBreakdown[];
+    withheld: string;
+    owed: string;
+  };
+  cgt: {
+    gross_gain: string;
+    exempt: string;
+    taxable_gain: string;
+    liability: string;
+    band_breakdown: BandBreakdown[];
+    investment_disposals: InvestmentDisposalItem[];
+    manual_disposals: ManualDisposal[];
+    total_gain: string;
+  };
+  dividends: {
+    gross_dividends: string;
+    allowance: string;
+    taxable_dividends: string;
+    liability: string;
+    band_breakdown: BandBreakdown[];
+    dividend_transactions: DividendTransactionItem[];
+  };
+  summary: {
+    total_liability: string;
+    total_withheld: string;
+    net_owed: string;
+    overpaid: boolean;
+  };
+}
+
+// ---------------------------------------------------------------------------
+// API functions — rate configs
+// ---------------------------------------------------------------------------
+
+export async function getConfiguredYears(): Promise<number[]> {
+  const res = await api.get("/tax/rate-configs");
+  return res.data;
+}
+
+export async function getRateConfig(taxYear: number): Promise<TaxRateConfig> {
+  const res = await api.get(`/tax/rate-configs/${taxYear}`);
+  return res.data;
+}
+
+export async function upsertRateConfig(
+  taxYear: number,
+  data: TaxRateConfigUpdate
+): Promise<TaxRateConfig> {
+  const res = await api.put(`/tax/rate-configs/${taxYear}`, data);
+  return res.data;
+}
+
+// ---------------------------------------------------------------------------
+// API functions — tax profile
+// ---------------------------------------------------------------------------
+
+export async function getTaxProfile(taxYear: number): Promise<TaxProfile> {
+  const res = await api.get(`/tax/profile/${taxYear}`);
+  return res.data;
+}
+
+export async function upsertTaxProfile(
+  taxYear: number,
+  data: TaxProfileCreate
+): Promise<TaxProfile> {
+  const res = await api.put(`/tax/profile/${taxYear}`, data);
+  return res.data;
+}
+
+// ---------------------------------------------------------------------------
+// API functions — payslips
+// ---------------------------------------------------------------------------
+
+export async function getPayslips(taxYear: number): Promise<Payslip[]> {
+  const res = await api.get(`/tax/payslips/${taxYear}`);
+  return res.data;
+}
+
+export async function createPayslip(
+  taxYear: number,
+  data: PayslipCreate
+): Promise<Payslip> {
+  const res = await api.post(`/tax/payslips/${taxYear}`, data);
+  return res.data;
+}
+
+export async function updatePayslip(
+  id: string,
+  data: Partial<PayslipCreate>
+): Promise<Payslip> {
+  const res = await api.put(`/tax/payslips/${id}`, data);
+  return res.data;
+}
+
+export async function deletePayslip(id: string): Promise<void> {
+  await api.delete(`/tax/payslips/${id}`);
+}
+
+export async function enterP60(taxYear: number, data: P60Entry): Promise<void> {
+  await api.post(`/tax/payslips/${taxYear}/p60`, data);
+}
+
+// ---------------------------------------------------------------------------
+// API functions — manual CGT disposals
+// ---------------------------------------------------------------------------
+
+export async function getCgtDisposals(taxYear: number): Promise<ManualDisposal[]> {
+  const res = await api.get(`/tax/cgt-disposals/${taxYear}`);
+  return res.data;
+}
+
+export async function createCgtDisposal(
+  taxYear: number,
+  data: ManualDisposalCreate
+): Promise<ManualDisposal> {
+  const res = await api.post(`/tax/cgt-disposals/${taxYear}`, data);
+  return res.data;
+}
+
+export async function updateCgtDisposal(
+  id: string,
+  data: Partial<ManualDisposalCreate>
+): Promise<ManualDisposal> {
+  const res = await api.put(`/tax/cgt-disposals/${id}`, data);
+  return res.data;
+}
+
+export async function deleteCgtDisposal(id: string): Promise<void> {
+  await api.delete(`/tax/cgt-disposals/${id}`);
+}
+
+// ---------------------------------------------------------------------------
+// API functions — report
+// ---------------------------------------------------------------------------
+
+export async function getTaxReport(taxYear: number): Promise<TaxReport> {
+  const res = await api.get(`/tax/report/${taxYear}`);
+  return res.data;
+}

frontend/src/api/transactions.ts

@@ -25,6 +25,7 @@ export interface Transaction {
   notes: string | null;
   tags: string[];
   is_recurring: boolean;
+  recurring_rule: Record<string, unknown> | null;
   attachment_refs: AttachmentRef[];
   created_at: string;
   updated_at: string;
@@ -43,6 +44,8 @@ export interface TransactionCreate {
   merchant?: string;
   notes?: string;
   tags?: string[];
+  is_recurring?: boolean;
+  recurring_rule?: Record<string, unknown> | null;
 }
 
 export interface TransactionPage {