PolicyEngine · juaristi22 · Sep 25, 2026 · Sep 24, 2026 · Sep 25, 2026
diff --git a/chronicle/bundle.py b/chronicle/bundle.py
@@ -106,6 +106,7 @@
     "dwp-uc-two-child-limit-2025",
     "hmrc-cgt-age-2026",
     "hmrc-cgt-asset-type-2026",
+    "hmrc-cgt-badr-ir-2026",
     "hmrc-cgt-carried-interest-2026",
     "hmrc-cgt-country-region-2026",
     "hmrc-cgt-gain-by-income-2026",

diff --git a/chronicle/source_package.py b/chronicle/source_package.py
@@ -101,6 +101,7 @@
     ),
     "hmrc-cgt-age-2026": Path("hmrc/cgt_age_2026"),
     "hmrc-cgt-asset-type-2026": Path("hmrc/cgt_asset_type_2026"),
+    "hmrc-cgt-badr-ir-2026": Path("hmrc/cgt_badr_ir_2026"),
     "hmrc-cgt-carried-interest-2026": Path("hmrc/cgt_carried_interest_2026"),
     "hmrc-cgt-country-region-2026": Path("hmrc/cgt_country_region_2026"),
     "hmrc-cgt-gain-by-income-2026": Path("hmrc/cgt_gain_by_income_2026"),

diff --git a/db/data/hmrc/cgt_badr_ir_2026/Table_4_2026_Business_asset_disposal_and_investors_reliefs.ods b/db/data/hmrc/cgt_badr_ir_2026/Table_4_2026_Business_asset_disposal_and_investors_reliefs.ods
diff --git a/db/data/hmrc/cgt_badr_ir_2026/manifest.yaml b/db/data/hmrc/cgt_badr_ir_2026/manifest.yaml
@@ -0,0 +1,18 @@
+source_id: hmrc
+package_id: hmrc-cgt-badr-ir-2026
+dataset: hmrc_hmrc-cgt-badr-ir-2026
+source_page: https://www.gov.uk/government/statistics/capital-gains-tax-statistics
+table: 'Capital Gains Tax statistics Table 4: BADR and Investors'' Relief by size of qualifying gain'
+files:
+  2026:
+    filename: Table_4_2026_Business_asset_disposal_and_investors_reliefs.ods
+    source_url: https://assets.publishing.service.gov.uk/media/6a7b242a347b198efd290ed7/Table_4_2026_Business_asset_disposal_and_investors_reliefs.ods
+    sha256: 7bd0098913e44e3c79a533690cd25ee08f627cd72935c46a874a7eab5442d5ca
+    size_bytes: 6559
+    fetched_at: '2026-09-24T15:44:57.841104+00:00'
+    storage:
+      r2:
+        provider: r2
+        bucket: ledger-raw
+        key: raw/uk/hmrc/hmrc-cgt-badr-ir-2026/2026/7bd0098913e44e3c79a533690cd25ee08f627cd72935c46a874a7eab5442d5ca/Table_4_2026_Business_asset_disposal_and_investors_reliefs.ods
+        uri: r2://ledger-raw/raw/uk/hmrc/hmrc-cgt-badr-ir-2026/2026/7bd0098913e44e3c79a533690cd25ee08f627cd72935c46a874a7eab5442d5ca/Table_4_2026_Business_asset_disposal_and_investors_reliefs.ods
diff --git a/docs/pe-uk-source-checklist.md b/docs/pe-uk-source-checklist.md
@@ -52,7 +52,7 @@ cannot be obtained. Nothing in uk-data is absent from this table.
 | ONS savings interest ([`ons_savings.py`](https://github.com/PolicyEngine/policyengine-uk-data/blob/ebf733c/policyengine_uk_data/targets/sources/ons_savings.py)) | 1 `ons/savings_interest_income` | **ported** | `ons-savings-interest-income` (8 facts, 2018–2025) | [#139](https://github.com/PolicyEngine/chronicle/pull/139) | **Same series, pinned snapshot.** Both read the [HAXV/UKEA series](https://www.ons.gov.uk/economy/grossdomesticproductgdp/timeseries/haxv/ukea); uk-data downloads at runtime and flat-fills the last actual through 2029 (**excluded, computed**); Chronicle pins the 2026-06-30 CSV release bytes. |
 | Household types ([`ons_households.py`](https://github.com/PolicyEngine/policyengine-uk-data/blob/ebf733c/policyengine_uk_data/targets/sources/ons_households.py)) | household-type counts | **ported** | `ons-families-households-2025` (816 facts: Table 7 households by type, Table 5 household size, and, from [#235](https://github.com/PolicyEngine/chronicle/issues/235), Tables 1 and 3 families by family type and presence of children / number of dependent children with the published CI± half-widths and CV-category guards, UK, 2018–2025); `ons-households-by-type-country-2025` (1 fact, Scotland 2025 couple households with 3+ dependent children) | [#139](https://github.com/PolicyEngine/chronicle/pull/139), [#196](https://github.com/PolicyEngine/chronicle/issues/196) | **Same UK artifact plus country worksheet add-on.** The UK row uses `familiesandhouseholdsuk2025.xlsx` from [Families and households](https://www.ons.gov.uk/peoplepopulationandcommunity/birthsdeathsandmarriages/families/datasets/familiesandhouseholdsfamiliesandhouseholds). The #196 add-on pins [Households by type of household and family, regions and GB constituent countries](https://www.ons.gov.uk/peoplepopulationandcommunity/birthsdeathsandmarriages/families/datasets/householdsbytypeofhouseholdandfamilyregionsofenglandandgbconstituentcountries) and ports Scotland worksheet cell `B21`: 57 thousand couple households with 3+ dependent children in 2025 (`survey_aggregate`, LFS). |
 | Salary-sacrifice relief ([`hmrc_salary_sacrifice.py`](https://github.com/PolicyEngine/policyengine-uk-data/blob/ebf733c/policyengine_uk_data/targets/sources/hmrc_salary_sacrifice.py)) | 3 `hmrc/salary_sacrifice_*`; #196 gross contribution base | **ported; contribution base has no publisher measure** | `hmrc-salary-sacrifice-relief-2024` (6 facts, TY2024-25) | [#139](https://github.com/PolicyEngine/chronicle/pull/139), [#196](https://github.com/PolicyEngine/chronicle/issues/196) | **Updated — uk-data's asset is dead.** uk-data pins `media/687a294e…/Tables_6_1_and_6_2.csv`, which now returns `{"status":"gone"}` (its runtime download silently drops the targets). Chronicle packages the current asset from [Private pension statistics](https://www.gov.uk/government/statistics/personal-and-stakeholder-pensions-statistics) (updated 2026-07-30). uk-data's ×1.03 growth uprating and #196's £24.72bn salary-sacrifice contribution base are **excluded (computed / no publisher measure)**; the current HMRC table prints relief values, not gross contributions. |
-| CGT ([`hmrc_cgt.py`](https://github.com/PolicyEngine/policyengine-uk-data/blob/ebf733c/policyengine_uk_data/targets/sources/hmrc_cgt.py)) | CGT totals and distributions by gain, income, region, age, asset type, holding period, residential reporting channel, and carried interest | **ported** | `hmrc-cgt-statistics-2026` (342 facts); `hmrc-cgt-size-of-gain-2026` (51); `hmrc-cgt-gain-by-income-2026` (290); `hmrc-cgt-country-region-2026` (84); `hmrc-cgt-age-2026` (60); `hmrc-cgt-asset-type-2026` (171); `hmrc-cgt-residential-property-2026` (268); `hmrc-cgt-carried-interest-2026` (68) | [#139](https://github.com/PolicyEngine/chronicle/pull/139), [#196](https://github.com/PolicyEngine/chronicle/issues/196), [#202](https://github.com/PolicyEngine/chronicle/pull/202), [#272](https://github.com/PolicyEngine/chronicle/issues/272) | **Updated to the 2026 release across Tables 1–3 and 5–9.** Table 7 records sample-based TY2023-24 disposal counts, proceeds, and gains for financial and non-financial asset types and published holding-period bands. Table 8 records TY2023-24 through TY2025-26 residential-property taxpayers, returns, disposals, gains, and tax by reporting channel, taxpayer type, and tax month; each named month covers the 6th through the 5th. Table 9 records carried-interest taxpayers, gains, and tax for TY2023-24 and TY2024-25, plus the TY2024-25 gain-size and age distributions. Chronicle preserves `[Unavailable]` and `[Less than 1]` cells without emitting numeric facts. Repeated publisher margins retain distinct table lineage and equal values. HMRC replaces attachment URLs in place, so each manifest pins the 2026 bytes and checksum. Target selection, asset imputation, and calibration remain Microcosm-owned. |
+| CGT ([`hmrc_cgt.py`](https://github.com/PolicyEngine/policyengine-uk-data/blob/ebf733c/policyengine_uk_data/targets/sources/hmrc_cgt.py)) | CGT totals and distributions by gain, income, region, age, asset type, holding period, residential reporting channel, carried interest, and BADR/Investors’ Relief | **ported** | `hmrc-cgt-statistics-2026` (342 facts); `hmrc-cgt-size-of-gain-2026` (51); `hmrc-cgt-gain-by-income-2026` (290); `hmrc-cgt-country-region-2026` (84); `hmrc-cgt-age-2026` (60); `hmrc-cgt-asset-type-2026` (171); `hmrc-cgt-residential-property-2026` (268); `hmrc-cgt-carried-interest-2026` (68); `hmrc-cgt-badr-ir-2026` (126) | [#139](https://github.com/PolicyEngine/chronicle/pull/139), [#196](https://github.com/PolicyEngine/chronicle/issues/196), [#202](https://github.com/PolicyEngine/chronicle/pull/202), [#272](https://github.com/PolicyEngine/chronicle/issues/272), [#287](https://github.com/PolicyEngine/chronicle/issues/287) | **Updated to the 2026 release across Tables 1–9.** Table 7 records sample-based TY2023-24 disposal counts, proceeds, and gains for financial and non-financial asset types and published holding-period bands. Table 8 records TY2023-24 through TY2025-26 residential-property taxpayers, returns, disposals, gains, and tax by reporting channel, taxpayer type, and tax month; each named month covers the 6th through the 5th. Table 9 records carried-interest taxpayers, gains, and tax for TY2023-24 and TY2024-25, plus the TY2024-25 gain-size and age distributions. Table 4 records BADR/Investors’ Relief taxpayers, qualifying gains, and tax by qualifying-gain band for TY2021-22 through TY2024-25; the distinct concepts separate these relief claims from all CGT. Chronicle preserves `[Unavailable]`, `[Less than 1]`, and `[Fewer than 1]` cells without emitting numeric facts. Repeated publisher margins retain distinct table lineage and equal values. HMRC replaces attachment URLs in place, so each manifest pins the 2026 bytes and checksum. Target selection, asset imputation, and calibration remain Microcosm-owned. |
 | SPI income bands ([`hmrc_spi.py`](https://github.com/PolicyEngine/policyengine-uk-data/blob/ebf733c/policyengine_uk_data/targets/sources/hmrc_spi.py)) | 4 `hmrc/spi_*` | **ported** | `hmrc-spi-income-bands-2023` (182 facts, Tables 3.6/3.7, TY2023-24) | [#139](https://github.com/PolicyEngine/chronicle/pull/139) | **Re-pinned.** uk-data's docstring cites the summarised-accounts page; Chronicle pins the [SPI collated tables ODS](https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024) that actually carries the 13 bands × 7 income types — the same artifact populace's national HMRC stage parses (single-homing candidate). The ×1.9 property-income scale and uprated projections are **excluded (computed)**. |
 | Benefit cap ([`dwp.py`](https://github.com/PolicyEngine/policyengine-uk-data/blob/ebf733c/policyengine_uk_data/targets/sources/dwp.py)) | `dwp/benefit_capped_households`; #196 total reduction | **ported; total reduction excluded (computed)** | `dwp-benefit-cap-november-2025` (15 facts, Table 4, Nov-2025) | [#139](https://github.com/PolicyEngine/chronicle/pull/139), [#196](https://github.com/PolicyEngine/chronicle/issues/196) | **Same publication, from bytes.** uk-data hand-transcribes 110,637 from the [Nov-2025 publication](https://www.gov.uk/government/statistics/benefit-cap-number-of-households-capped-to-november-2025) HTML; Chronicle parses the ODS (110,637 is the GB Total row) plus the 13 amount-capped bands. uk-data's £320.9m annualized reduction is **not** a publisher row and remains **excluded (computed)** — a midpoint-by-band annualization Microcosm/populace can re-declare over the ported band distribution. |
 | Two-child limit ([`dwp.py`](https://github.com/PolicyEngine/policyengine-uk-data/blob/ebf733c/policyengine_uk_data/targets/sources/dwp.py)) | 11 `dwp/uc/two_child_limit/*` | **ported** | `dwp-uc-two-child-limit-2025` (92 facts, tables 01/03A/03B/04A/04B, Apr-2025) | [#139](https://github.com/PolicyEngine/chronicle/pull/139) | **Same publication, from bytes.** uk-data hand-transcribes from the [April-2025 publication](https://www.gov.uk/government/statistics/universal-credit-claimants-statistics-on-the-two-child-limit-policy-april-2025) HTML; Chronicle parses the ODS data tables, adding the exception-granted rows uk-data skips. uk-data's `{2026: …}` timing on Apr-2025 values is a populace-side declaration. |