Update to Nella Finance AI

{
  "name": "nella-finance-and-compliance-priorities",
  "description": "Show what the business has to file and pay — filing and payment dates, the Corporation Tax estimate where one is available, VAT-threshold and tax indicators, and what is overdue — ranked by urgency. Use ONLY when the request concerns tax, filing, regulatory or statutory obligations: what tax or filing deadlines are coming up, whether a return or filing is due or overdue, the VAT or registration threshold, or the Corporation Tax position. Do not use for a general \"what do I need to sort out\" or \"anything due?\" request unless it names tax, filing or a statutory obligation — an unscoped request goes to the finance director briefing. Do not use for supplier bills or payment timing, which are payables; for overdue customer invoices, which are receivables; for cash, runway or affordability; for profit or margin; or for reconciliation and close readiness.",
  "included_files": [],
  "skill_md_contents": "---\nname: nella-finance-and-compliance-priorities\ndescription: Show what the business has to file and pay — filing and payment dates, the Corporation Tax estimate where one is available, VAT-threshold and tax indicators, and what is overdue — ranked by urgency. Use ONLY when the request concerns tax, filing, regulatory or statutory obligations: what tax or filing deadlines are coming up, whether a return or filing is due or overdue, the VAT or registration threshold, or the Corporation Tax position. Do not use for a general \"what do I need to sort out\" or \"anything due?\" request unless it names tax, filing or a statutory obligation — an unscoped request goes to the finance director briefing. Do not use for supplier bills or payment timing, which are payables; for overdue customer invoices, which are receivables; for cash, runway or affordability; for profit or margin; or for reconciliation and close readiness.\n---\n\n# Finance and compliance priorities\n\nThe user is asking what needs dealing with. Answer with what is due, what is\nflagged, and in what order — not a general review.\n\n## Gather\n\n| Tool | Purpose |\n|---|---|\n| `get_obligations` | Filing and payment dates, and the Corporation Tax estimate where held |\n| `get_tax_and_compliance_indicators` | VAT-threshold and Corporation Tax indicators from run-rate figures |\n| `get_close_readiness` | Whether the books behind any of it are reliable |\n| `get_cash_position` | Whether there is cash to meet what is due |\n| `get_anomalies` | Anything in the numbers needing attention |\n\nStart with `get_obligations` and `get_close_readiness`.\n\n## Read `coverage` — never infer it\n\n`get_obligations` states which source answered. **Read the field. Do not work\nit out from the items.**\n\n| `coverage` | What is on file | What is NOT |\n|---|---|---|\n| `filing_record` | The maintained set for the jurisdiction: Corporation Tax return and payment, VAT, PAYE, Self Assessment, MTD, annual accounts, confirmation statement — with a recorded `amount` where one is held | Anything not yet generated. An empty category is not a statement that nothing is due in it |\n| `companies_house` | Statutory filings from the public register only: annual accounts, the confirmation statement, and Corporation Tax dates derived from the accounting reference date | **No VAT, PAYE or Self Assessment dates at all, and no amounts.** Not held, not assessed — never \"none due\" |\n| `none` | Neither source answered | Everything. Say nothing was assessed |\n\nEach item also carries `category` (filing, payment, return, registration),\n`authority`, `frequency` and `jurisdiction`, so you can describe an obligation\nwithout knowing the country's vocabulary in advance. An item with a null\n`category` is unclassified, not un-owed.\n\n`assessed` on the payload agrees with `coverage`: a `companies_house` answer is\n`assessed: partial` and `assessed_note` gives the scope in words you can relay.\n\n## Four things to keep apart in the answer\n\nDo not let these blur into one list, and never present the second or third as\nthe first:\n\n1. **Assessed obligations** — items actually returned, with their dates. These\n   are on file.\n2. **Potentially applicable but not covered** — where `coverage` is\n   `companies_house`, VAT, PAYE and Self Assessment are not held for this\n   business. Name them as not covered. A business with employees almost\n   certainly has PAYE obligations; the absence of PAYE items says only that\n   this source does not hold them.\n3. **Unsupported areas** — anything outside a validated jurisdiction, or a\n   `category` the payload does not classify. Say it is not supported rather\n   than not due.\n4. **Unknown coverage** — `coverage: none`, or `assessed: none`. Nothing was\n   assessed; report that and stop.\n\n**Never claim comprehensive coverage.** Do not say \"you are up to date\", \"there\nis nothing outstanding\", \"everything is filed\", or \"that is all your\nobligations\" unless `coverage` is `filing_record` — and even then, say it\ncovers what the filing record holds, not everything the business owes. On\n`companies_house` or `none`, a completeness claim is false and the user may\nmiss a filing because of it.\n\n## Structure the answer\n\n1. **Overdue** — anything already past its date\n2. **Due soon** — with dates and days remaining\n3. **Amounts** — where an obligation carries one, clearly labelled as an\n   estimate from the records held, not an assessed or filed figure\n4. **Indicators worth watching** — VAT threshold, CT position\n5. **Data quality caveats** — where the books behind this are not reliable\n6. **What needs attention**, ordered by urgency then consequence\n\nSection 5 comes before section 6 deliberately, and it CALIBRATES section 6\nrather than cancelling it. Dates and filing deadlines are largely independent\nof whether the ledger is reconciled; amounts and threshold indicators are not.\n\n- Reconciliation weak or unassessed, question is about DATES — answer normally.\n  A filing deadline does not move because the bank is unreconciled.\n- Reconciliation weak or unassessed, question is about AMOUNTS or thresholds —\n  label the answer provisional, say which figures rest on the unreconciled\n  data, and give the reconciliation state in a line. Do not withhold the\n  figure; a user who cannot see it cannot act on it.\n- Reconciliation assessed and clean — answer normally and say the numbers\n  behind it were checked.\n\nState the limitation in terms of what it changes. \"Your VAT-threshold indicator\nuses turnover from books whose bank reconciliation has not been assessed, so\ntreat it as provisional\" is useful. \"The books may be unreliable\" is not.\n\n## Rules you must follow\n\n**The Corporation Tax estimate comes from `get_obligations` and nowhere else.**\nIt is an estimate derived from the records held. It is not a computation, not a\nfiled position and not confirmed by HMRC. Where no amount is held, say the date\nis known and the amount is not — never supply a figure from elsewhere.\n\n**Never answer a company Corporation Tax question from a personal tax tool.**\n`get_estimated_tax_position` is a personal tax projection for an individual.\nA company's Corporation Tax and a director's personal tax are different\ntaxpayers and different liabilities. If a personal projection is what the user\nwants, treat it as a separate question and say which taxpayer it concerns.\n\n**VAT reconciliation is not available.** Nella cannot reconcile a VAT return,\nand no combination of these tools produces one. If the user asks to reconcile\nVAT, check a VAT return, or agree VAT to the ledger, say plainly that it is not\nsomething Nella can do and route them to their accountant. Do not assemble a\nsubstitute from tax indicators, the P&L or the balance sheet — a figure built\nthat way looks like a reconciliation and is not one.\n\nVAT *obligations* and VAT-threshold *indicators* are different things and may be\nreported where the tools supply them.\n\n**An empty obligations result is not \"nothing to file.\"** `coverage` tells you\nwhich case you are in; these are the reasons behind it:\n\n- No company registration number on the accounting software's organisation\n  record means the lookup could not run. Tell the user to add it — that is a\n  thing they can fix.\n- A failed lookup is a lookup that did not answer, not a company with nothing\n  due.\n- Sole traders and unincorporated businesses have no Companies House filings, so\n  an empty result is expected for them.\n\n**A Corporation Tax date that has passed is not a delinquency.** Nella has no\nHMRC connection and cannot see whether something was paid or filed. Report that\nthe date has passed and that payment status is not visible.\n\n**Tax indicators are INDICATIVE, derived from run-rate figures.** Not a\ncomputation, not a filing position, not advice. A VAT-threshold indicator says\nthe run rate is approaching a threshold; it does not say the business must\nregister.\n\n**Nothing here has been filed, submitted, registered or paid.**\n\n**Non-UK businesses get no UK filing dates.** Where the ledger shows a business\noutside the UK, the tool says so — relay that rather than substituting generic\ndeadlines.\n\n**Read `limitations` and relay them.**\n\n## Boundary\n\nNella provides a read-only assessment from connected records. It has not\nposted, filed, approved, paid or sent anything. Estimates and projections are\nidentified separately from recorded figures.\n\nEverything in this area is close to regulated advice, so route more readily than\nelsewhere: whether to register for VAT, how to treat a liability, whether a\nfiling approach is right, what to do about an overdue return — all go to a\nqualified accountant. State the dates and the indicators; leave the\njudgement.\n\nNella never files, never submits and never pays.\n\n**Say \"your accountant\", and name no firm.** Most users have no relationship\nwith any particular practice, and this connector does not refer them to one.\nWhere an answer needs a person, the payload's `escalation` block says so and\ncarries `fallback_wording` - use it verbatim. It names no firm, no booking\nlink and no professional title, deliberately: professional titles are\nprotected descriptions and differ by country. The envelope's `advice_note`\nsays the same thing. Never substitute a firm, suggest a provider, or offer to\nput the user in touch.\n\n## When to stop or ask\n\n- If no accounting platform is connected, say so and stop.\n- If the books are not close-ready, say so alongside the answer and mark any\n  amount or indicator provisional. Deadlines still stand; the figures are the\n  part that carries the caveat.\n- If the user asks about VAT or PAYE deadlines and `coverage` is\n  `companies_house`, say plainly that those dates are not held for this business\n  rather than estimating them.\n- If `coverage` is `none` or `assessed` is `none`, say nothing could be assessed\n  and stop. Do not assemble a compliance picture from the indicators or the\n  close check.\n"
}