Source citation standards

Use this page when you add or review tax facts, rules, parameter tables, calculators or incorrect-result fixes.

Required citation details

Each source citation should include:

  • publisher or authority
  • document title
  • section, schedule, table or page range
  • URL or stable reference
  • access date
  • effective period or tax year
  • the rule, parameter or fact that uses the source

Prefer official sources. If you use a secondary source for context, explain which official source proves the implemented behaviour.

Parameter periods

Parameter descriptors must include source references and effective periods. When a table supports a tax year, the descriptor should make overlap and period review possible.

txt
source citation
  -> parameter descriptor
  -> effective period
  -> rule descriptor
  -> trace and graph metadata

Pull request notes

In your PR, group source citations beside the changed facts, rules, calculators or tax years. Add a short note when a source changes public API, SDK, report, trace or ledger behaviour.

For deeper rules, read Rules and parameters and Graph, trace and ledgers.

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