MyMidas/backend/app/schemas/tax.py

import uuid
from datetime import date as DateType, datetime
from decimal import Decimal
from typing import Any

from pydantic import BaseModel, Field


# ---------------------------------------------------------------------------
# Tax rate config
# ---------------------------------------------------------------------------

class TaxRateConfigUpdate(BaseModel):
    """PUT /tax/rate-configs/{tax_year} — pass only the rate types you want to upsert."""
    income_tax: dict[str, Any] | None = None
    ni: dict[str, Any] | None = None
    cgt: dict[str, Any] | None = None
    dividend: dict[str, Any] | None = None


class TaxRateConfigResponse(BaseModel):
    tax_year: int
    rates: dict[str, Any]
    updated_at: str


# ---------------------------------------------------------------------------
# Tax profile
# ---------------------------------------------------------------------------

class TaxProfileCreate(BaseModel):
    tax_code: str = Field(default="1257L", min_length=1, max_length=20)
    employer_name: str | None = Field(default=None, max_length=200)
    is_cumulative: bool = True


class TaxProfileResponse(BaseModel):
    id: uuid.UUID
    tax_year: int
    tax_code: str
    employer_name: str | None
    is_cumulative: bool
    created_at: str
    updated_at: str


# ---------------------------------------------------------------------------
# Payslips
# ---------------------------------------------------------------------------

class PayslipCreate(BaseModel):
    period_month: int | None = Field(default=None, ge=1, le=12)
    period_year: int = Field(..., ge=2000, le=2100)
    gross_pay: Decimal = Field(..., ge=0)
    income_tax_withheld: Decimal = Field(..., ge=0)
    ni_withheld: Decimal = Field(..., ge=0)
    net_pay: Decimal = Field(..., ge=0)
    notes: str | None = None


class PayslipUpdate(BaseModel):
    period_month: int | None = Field(default=None, ge=1, le=12)
    period_year: int | None = Field(default=None, ge=2000, le=2100)
    gross_pay: Decimal | None = Field(default=None, ge=0)
    income_tax_withheld: Decimal | None = Field(default=None, ge=0)
    ni_withheld: Decimal | None = Field(default=None, ge=0)
    net_pay: Decimal | None = Field(default=None, ge=0)
    notes: str | None = None


class PayslipResponse(BaseModel):
    id: uuid.UUID
    tax_profile_id: uuid.UUID
    period_month: int | None
    period_year: int
    gross_pay: str
    income_tax_withheld: str
    ni_withheld: str
    net_pay: str
    is_p60: bool
    notes: str | None
    created_at: str


class P60Entry(BaseModel):
    gross_pay: Decimal = Field(..., ge=0)
    income_tax_withheld: Decimal = Field(..., ge=0)
    ni_withheld: Decimal = Field(..., ge=0)
    net_pay: Decimal = Field(..., ge=0)


# ---------------------------------------------------------------------------
# Manual CGT disposals
# ---------------------------------------------------------------------------

class ManualDisposalCreate(BaseModel):
    disposal_date: DateType
    asset_description: str = Field(..., min_length=1, max_length=500)
    proceeds: Decimal = Field(..., ge=0)
    cost_basis: Decimal = Field(..., ge=0)
    notes: str | None = None


class ManualDisposalUpdate(BaseModel):
    disposal_date: DateType | None = None
    asset_description: str | None = Field(default=None, min_length=1, max_length=500)
    proceeds: Decimal | None = Field(default=None, ge=0)
    cost_basis: Decimal | None = Field(default=None, ge=0)
    notes: str | None = None


class ManualDisposalResponse(BaseModel):
    id: uuid.UUID
    tax_year: int
    disposal_date: str
    asset_description: str
    proceeds: str
    cost_basis: str
    gain_loss: str
    notes: str | None
    created_at: str


# ---------------------------------------------------------------------------
# Tax report (nested)
# ---------------------------------------------------------------------------

class BandBreakdownItem(BaseModel):
    rate: float
    taxable: float
    tax: float
    from_: int | None = Field(default=None, alias="from")
    to: int | None = None

    model_config = {"populate_by_name": True}


class IncomeTaxSummary(BaseModel):
    personal_allowance: str
    taxable_income: str
    liability: str
    band_breakdown: list[dict[str, Any]]
    withheld: str
    owed: str


class NISummary(BaseModel):
    liability: str
    band_breakdown: list[dict[str, Any]]
    withheld: str
    owed: str


class InvestmentDisposalItem(BaseModel):
    date: str
    asset: str
    symbol: str
    quantity: str
    proceeds: str
    cost_basis: str
    fees: str
    gain_loss: str


class CGTSummary(BaseModel):
    gross_gain: str
    exempt: str
    taxable_gain: str
    liability: str
    band_breakdown: list[dict[str, Any]]
    investment_disposals: list[dict[str, Any]]
    manual_disposals: list[dict[str, Any]]
    total_gain: str


class DividendTransactionItem(BaseModel):
    date: str
    asset: str
    symbol: str
    amount: str


class DividendSummary(BaseModel):
    gross_dividends: str
    allowance: str
    taxable_dividends: str
    liability: str
    band_breakdown: list[dict[str, Any]]
    dividend_transactions: list[dict[str, Any]]


class TaxReportSummary(BaseModel):
    total_liability: str
    total_withheld: str
    net_owed: str
    overpaid: bool


class IncomeSummary(BaseModel):
    gross_income: str
    income_tax_withheld: str
    ni_withheld: str
    payslips: list[dict[str, Any]]


class PensionTaxSummary(BaseModel):
    net_pay_total: str
    salary_sacrifice_total: str
    ras_gross_total: str
    higher_rate_claimable: str
    additional_rate_claimable: str
    annual_allowance_used: str
    annual_allowance_remaining: str
    standard_allowance: str


class TaxReportResponse(BaseModel):
    tax_year: int
    tax_year_display: str
    profile: dict[str, Any] | None
    income: IncomeSummary
    income_tax: IncomeTaxSummary
    ni: NISummary
    cgt: CGTSummary
    dividends: DividendSummary
    pensions: PensionTaxSummary | None
    summary: TaxReportSummary