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      "text": "The Government of Wales Act establishes the Senedd and Welsh Government framework and defines legislative competence through reservations and other limits."
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      "text": "Codes, manuals, standards and service guidance describe conduct or practice but are not silently treated as Acts or delegated legislation in this atlas."
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        "source:exchequer-audit-act-1866",
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      "text": "The Comptroller and Auditor General's statutory comptroller function concerns the grant of credit for authorised issues from the Consolidated Fund and National Loans Fund."
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          "collection": "pipelineStages",
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          "recordId": "pipeline-accountability-parliament"
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          "collection": "pipelineStages",
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          "purpose": "crosswalk the Supply stage for related-resource navigation",
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          "collection": "transparencyGaps",
          "localIds": [
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          "purpose": "crosswalk a declared timing gap without importing its text as a local claim",
          "recordId": "gap-current-year-outturn-lag"
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          "collection": "transparencyGaps",
          "localIds": [
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          "purpose": "crosswalk a declared comparability gap without importing its text",
          "recordId": "gap-four-nation-comparability"
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        {
          "collection": "transparencyGaps",
          "localIds": [
            "unknown:public-money-trace"
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          "purpose": "crosswalk a declared traceability gap without using it as government evidence",
          "recordId": "gap-pooled-pound-traceability"
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      "sourceFreshnessAtCapture": {
        "allSourcesCurrentGuaranteed": false,
        "evaluatedOn": "2026-08-21",
        "meaning": "Count of TaxSorted source-locator records whose declared reviewAfter date was earlier than capture; not a truth, completeness or legal-currentness test.",
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          "url": "https://api.taxsorted.io/v1/tax-system/uk/dictionary"
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      "releaseLedgerReceipt": {
        "bytes": 7833,
        "path": "vendor/captures/taxsorted/open-data-releases.json",
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        "url": "https://api.taxsorted.io/v1/open-data/releases"
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      "resourceId": "resource:taxsorted-uk-system",
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        "capturedMaterial": "TaxSorted curated graph records and source locators, release manifest, structural schema and dictionary",
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        "declarationBy": "TaxSorted",
        "declarationIndependentlyVerified": false,
        "rightsCaveat": "TaxSorted declares CC BY-SA for its curation. Applicable rights must be checked item by item; no blanket OGL, OPL, CC BY-SA or third-party licence is inferred for linked upstream material.",
        "upstreamSourceBodiesRepublished": false,
        "upstreamSourceRightsNotGrantedByThisCapture": true
      },
      "selectedRecordBindings": [
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          "purpose": "crosswalk TaxSorted's related authority-chain concept without importing its claim text",
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        {
          "collection": "frameworks",
          "localIds": [
            "flow:redress-route-selection",
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          "purpose": "crosswalk the related challenge-separation concept without importing record text",
          "recordId": "framework-challenge-separation"
        },
        {
          "collection": "frameworks",
          "localIds": [
            "flow:devolution-competence-routing",
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          "purpose": "crosswalk the related plural-jurisdiction concept without importing record text",
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          "collection": "pipelineStages",
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          "purpose": "crosswalk the tax law-and-policy stage while official sources support local claims",
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          "collection": "pipelineStages",
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          "purpose": "crosswalk the payment stage without exposing accounts or transaction capability",
          "recordId": "stage-payment-and-reconciliation"
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        {
          "collection": "pipelineStages",
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          "recordId": "stage-review-and-appeal"
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        {
          "collection": "pipelineStages",
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            "redress:hmrc-service-complaint"
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  "flows": [
    {
      "entry": "Parliamentary and statutory authority exists for an issue.",
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      "jurisdiction": "United Kingdom central funds",
      "name": "Authorised central-fund issue",
      "planeIds": [
        "plane:money"
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      "steps": [
        {
          "bodyIds": [
            "body:uk-parliament"
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          "caveat": "No authority is inferred from a payment request.",
          "claimIds": [
            "claim:money-parliamentary-authority"
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          "name": "Authority and appropriation exist",
          "order": 1
        },
        {
          "bodyIds": [
            "body:bank-of-england",
            "body:hm-treasury"
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          "caveat": "The fund is not a labelled-pound tracing ledger.",
          "claimIds": [
            "claim:money-consolidated-fund"
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          "name": "Central fund records the public cash position",
          "order": 2
        },
        {
          "bodyIds": [
            "body:comptroller-auditor-general"
          ],
          "caveat": "Exact statutory provision and fund must be checked.",
          "claimIds": [
            "claim:money-cag-credit"
          ],
          "name": "Comptroller function grants credit for an authorised issue",
          "order": 3
        },
        {
          "bodyIds": [
            "body:hm-treasury"
          ],
          "caveat": "Issue is distinct from departmental outturn and service delivery.",
          "claimIds": [
            "claim:money-cag-credit",
            "claim:money-treasury-role"
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          "name": "Treasury issues within authority",
          "order": 4
        },
        {
          "bodyIds": [
            "body:public-bodies-departments"
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          "caveat": "Accounts and audit follow separate records and periods.",
          "claimIds": [
            "claim:money-estimates",
            "claim:money-nao"
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          "name": "Department accounts for use",
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      ]
    },
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      "entry": "A UK general election is held under the applicable election law.",
      "exit": "A government remains accountable to Parliament and dependent on Commons confidence.",
      "id": "flow:confidence-to-government",
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      "name": "Representation, confidence and government",
      "planeIds": [
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      "steps": [
        {
          "bodyIds": [
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          "caveat": "This atlas has no party, candidate or result data.",
          "claimIds": [
            "claim:authority-election-confidence"
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          "name": "Election returns the House of Commons",
          "order": 1
        },
        {
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            "body:uk-government"
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          "caveat": "Conventions cannot be reduced to a party-seat algorithm.",
          "claimIds": [
            "claim:authority-crown-government",
            "claim:authority-election-confidence"
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          "name": "Crown performs the constitutional appointment role",
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        },
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            "body:cabinet",
            "body:public-bodies-departments",
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          "caveat": "Public bodies have body-specific independence and accountability; no universal Cabinet direction or current officeholder is encoded.",
          "claimIds": [
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          "name": "Government coordinates minister-led departments and functions within remit",
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        },
        {
          "bodyIds": [
            "body:uk-government",
            "body:uk-parliament"
          ],
          "caveat": "Scrutiny mechanisms vary and are not exhaustively mapped.",
          "claimIds": [
            "claim:authority-government-parliament-distinct"
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          "name": "Parliament scrutinises government",
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    },
    {
      "entry": "An enabling Act supplies a delegated power.",
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          "bodyIds": [
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          "caveat": "No power is inferred from an institutional role page.",
          "claimIds": [
            "claim:law-delegated"
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          "name": "Locate enabling power",
          "order": 1
        },
        {
          "bodyIds": [
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          "caveat": "Maker, consultation and territorial rules vary.",
          "claimIds": [
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          "name": "Draft within the power and competence",
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        },
        {
          "bodyIds": [
            "body:uk-parliament"
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          "caveat": "Affirmative, negative and other routes are not interchangeable.",
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            "claim:law-delegated"
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          "name": "Follow specified statutory-instrument procedure",
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        {
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            "body:public-bodies-departments"
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          "caveat": "A publication page is not proof of current force.",
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            "claim:delivery-legislation-status"
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          "name": "Check made, laid, commenced and amended state",
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    },
    {
      "entry": "A proposed function or provision has an exact legal text and territorial application.",
      "exit": "The relevant statutory competence test and institution-specific procedure are identified, or the map records an unknown.",
      "id": "flow:devolution-competence-routing",
      "jurisdiction": "Scotland, Wales or Northern Ireland",
      "name": "Devolution competence routing",
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          "caveat": "A policy topic alone cannot decide this step.",
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          "name": "Identify territory and institution",
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        },
        {
          "bodyIds": [
            "body:northern-ireland-assembly",
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            "body:senedd"
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          "caveat": "Reservations, restrictions, protected enactments and other limits differ.",
          "claimIds": [
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            "claim:jurisdiction-scotland",
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          "name": "Apply the settlement's exact competence test",
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        },
        {
          "bodyIds": [
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            "body:scottish-government",
            "body:scottish-parliament",
            "body:senedd",
            "body:welsh-government"
          ],
          "caveat": "This atlas does not decide competence for a live proposal.",
          "claimIds": [
            "claim:jurisdiction-asymmetric"
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          "name": "Use the legislature or executive route within competence",
          "order": 3
        },
        {
          "bodyIds": [
            "body:local-government-northern-ireland",
            "body:local-government-scotland",
            "body:local-government-wales"
          ],
          "caveat": "England's council guide is not reused for devolved nations.",
          "claimIds": [
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          "name": "Keep local-government route nation-specific",
          "order": 4
        }
      ]
    },
    {
      "entry": "A public body has an identified function, legal basis, controller and service owner.",
      "exit": "A service uses selected operational rails while authority and accountability stay with the responsible body.",
      "id": "flow:digital-service-delivery",
      "jurisdiction": "Service-specific",
      "name": "Authorised function to digital service",
      "planeIds": [
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        "plane:law"
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      "steps": [
        {
          "bodyIds": [
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          "caveat": "A directory or API listing does not prove authority.",
          "claimIds": [
            "claim:delivery-data-law",
            "claim:delivery-departments"
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          "name": "Identify body, function and legal basis",
          "order": 1
        },
        {
          "bodyIds": [
            "body:government-digital-service",
            "body:public-bodies-departments"
          ],
          "caveat": "Standards are not silently promoted to legislation.",
          "claimIds": [
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          "name": "Design against service and technology standards",
          "order": 2
        },
        {
          "bodyIds": [
            "body:government-digital-service"
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          "caveat": "This atlas embeds none of those functions.",
          "claimIds": [
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            "claim:delivery-notify",
            "claim:delivery-one-login",
            "claim:delivery-pay"
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          "name": "Select identity, forms, messaging or payment capabilities",
          "order": 3
        },
        {
          "bodyIds": [
            "body:government-digital-service"
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          "caveat": "Rights, quality and availability remain dataset-specific.",
          "claimIds": [
            "claim:delivery-api-catalogue",
            "claim:delivery-open-data"
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          "name": "Publish API or data discovery metadata where appropriate",
          "order": 4
        },
        {
          "bodyIds": [
            "body:public-bodies-departments"
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          "caveat": "Technology does not become the legal decision-maker by carrying data.",
          "claimIds": [
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          "name": "Retain accountable decision and remedy routes",
          "order": 5
        }
      ]
    },
    {
      "entry": "A public body already has legal authority and an operational payment need.",
      "exit": "A banking or payment system carries the transaction under its own participation and control framework.",
      "id": "flow:payment-and-banking-operations",
      "jurisdiction": "United Kingdom",
      "name": "Operational banking and payment rails",
      "planeIds": [
        "plane:delivery",
        "plane:money"
      ],
      "steps": [
        {
          "bodyIds": [
            "body:hm-treasury",
            "body:public-bodies-departments"
          ],
          "caveat": "The atlas creates neither.",
          "claimIds": [
            "claim:money-parliamentary-authority"
          ],
          "name": "Separate authority from payment instruction",
          "order": 1
        },
        {
          "bodyIds": [
            "body:government-banking-service"
          ],
          "caveat": "No account or provider credential is exposed.",
          "claimIds": [
            "claim:money-gbs"
          ],
          "name": "Government Banking Service supports public bodies",
          "order": 2
        },
        {
          "bodyIds": [
            "body:bank-of-england"
          ],
          "caveat": "RTGS and CHAPS access is not provided.",
          "claimIds": [
            "claim:money-rtgs-chaps"
          ],
          "name": "Payment systems exchange and settle obligations",
          "order": 3
        },
        {
          "bodyIds": [
            "body:payment-systems-regulator"
          ],
          "caveat": "No regulatory determination is made.",
          "claimIds": [
            "claim:money-payment-regulator"
          ],
          "name": "Regulation remains distinct from operation",
          "order": 4
        }
      ]
    },
    {
      "entry": "A Bill enters the applicable parliamentary route.",
      "exit": "An approved Bill receives Royal Assent and becomes an Act, with commencement still to be checked.",
      "id": "flow:primary-legislation",
      "jurisdiction": "United Kingdom with bill-specific territorial extent",
      "name": "UK primary legislation",
      "planeIds": [
        "plane:law",
        "plane:mandate"
      ],
      "steps": [
        {
          "bodyIds": [
            "body:house-commons",
            "body:house-lords"
          ],
          "caveat": "Starting House and procedure depend on Bill type.",
          "claimIds": [
            "claim:law-primary"
          ],
          "name": "Bill is introduced",
          "order": 1
        },
        {
          "bodyIds": [
            "body:house-commons",
            "body:house-lords"
          ],
          "caveat": "Detailed procedure is outside this finite overview.",
          "claimIds": [
            "claim:law-primary"
          ],
          "name": "Parliamentary stages and agreement",
          "order": 2
        },
        {
          "bodyIds": [
            "body:crown",
            "body:uk-parliament"
          ],
          "caveat": "Assent does not mean every provision commences immediately.",
          "claimIds": [
            "claim:authority-crown-in-parliament",
            "claim:law-primary"
          ],
          "name": "Royal Assent",
          "order": 3
        },
        {
          "bodyIds": [
            "body:public-bodies-departments"
          ],
          "caveat": "Amendments, commencement, extent and outstanding effects remain provision-specific.",
          "claimIds": [
            "claim:delivery-legislation-status"
          ],
          "name": "Status and effects checked",
          "order": 4
        }
      ]
    },
    {
      "entry": "A person identifies the exact decision, service failure, information request or alleged public-law error.",
      "exit": "The person reaches the official start page for a potentially relevant route and checks current eligibility and deadline.",
      "id": "flow:redress-route-selection",
      "jurisdiction": "Matter-specific across UK legal systems",
      "name": "Typed redress route selection",
      "planeIds": [
        "plane:remedy"
      ],
      "steps": [
        {
          "bodyIds": [
            "body:public-bodies-departments"
          ],
          "caveat": "The atlas does not determine eligibility.",
          "claimIds": [
            "claim:remedy-routes-distinct"
          ],
          "name": "Classify issue without merging routes",
          "order": 1
        },
        {
          "bodyIds": [
            "body:first-tier-tax-tribunal",
            "body:hmrc"
          ],
          "caveat": "A complaint may not stop an appeal clock.",
          "claimIds": [
            "claim:remedy-tax-review-appeal",
            "claim:remedy-tax-tribunal"
          ],
          "name": "Protect any statutory review or appeal deadline",
          "order": 2
        },
        {
          "bodyIds": [
            "body:northern-ireland-ombudsman",
            "body:parliamentary-health-service-ombudsman",
            "body:public-services-ombudsman-wales",
            "body:scottish-public-services-ombudsman"
          ],
          "caveat": "Prior complaint steps and territorial jurisdiction vary.",
          "claimIds": [
            "claim:remedy-nipso",
            "claim:remedy-phso",
            "claim:remedy-psow",
            "claim:remedy-spso"
          ],
          "name": "Use complaint or ombudsman route only within remit",
          "order": 3
        },
        {
          "bodyIds": [
            "body:information-commissioner"
          ],
          "caveat": "Exemptions and internal-review requirements vary.",
          "claimIds": [
            "claim:remedy-foi",
            "claim:remedy-ico"
          ],
          "name": "Use information-rights route for recorded information",
          "order": 4
        },
        {
          "bodyIds": [
            "body:judiciary-england-wales"
          ],
          "caveat": "The mapped CPR route is England and Wales only and strict time limits apply.",
          "claimIds": [
            "claim:remedy-judicial-review"
          ],
          "name": "Seek legal advice for judicial review",
          "order": 5
        }
      ]
    },
    {
      "entry": "Government develops fiscal and departmental spending plans.",
      "exit": "Parliament authorises bounded resources and cash through Supply and appropriation.",
      "id": "flow:spending-authority",
      "jurisdiction": "United Kingdom central government",
      "name": "Plan to Parliamentary Supply",
      "planeIds": [
        "plane:money"
      ],
      "steps": [
        {
          "bodyIds": [
            "body:hm-treasury",
            "body:uk-government"
          ],
          "caveat": "A plan is not authority or outturn.",
          "claimIds": [
            "claim:money-treasury-role"
          ],
          "name": "Fiscal and spending plan",
          "order": 1
        },
        {
          "bodyIds": [
            "body:office-budget-responsibility"
          ],
          "caveat": "Forecasts do not grant Supply.",
          "claimIds": [
            "claim:money-obr"
          ],
          "name": "Independent forecast and analysis",
          "order": 2
        },
        {
          "bodyIds": [
            "body:hm-treasury",
            "body:public-bodies-departments"
          ],
          "caveat": "Amounts have specific boundaries and periods.",
          "claimIds": [
            "claim:money-estimates"
          ],
          "name": "Departments present Estimates",
          "order": 3
        },
        {
          "bodyIds": [
            "body:house-commons",
            "body:uk-parliament"
          ],
          "caveat": "This is not a retail payment instruction.",
          "claimIds": [
            "claim:money-parliamentary-authority"
          ],
          "name": "Commons and Parliament approve Supply",
          "order": 4
        },
        {
          "bodyIds": [
            "body:hm-treasury",
            "body:public-bodies-departments"
          ],
          "caveat": "Virements, contingencies and supplementary routes are not exhaustively mapped.",
          "claimIds": [
            "claim:money-estimates"
          ],
          "name": "Appropriation bounds use",
          "order": 5
        }
      ]
    },
    {
      "entry": "A policy proposal is developed under the applicable fiscal and legal process.",
      "exit": "HMRC administers an enacted and commenced rule through its statutory systems and guidance.",
      "id": "flow:tax-policy-to-administration",
      "jurisdiction": "UK central taxes, subject to tax-specific and devolved scope",
      "name": "Central tax policy to administration",
      "planeIds": [
        "plane:law",
        "plane:money"
      ],
      "steps": [
        {
          "bodyIds": [
            "body:hm-treasury"
          ],
          "caveat": "This map includes no current rate or Budget prediction.",
          "claimIds": [
            "claim:money-tax-policy-administration"
          ],
          "name": "Treasury leads strategic tax policy",
          "order": 1
        },
        {
          "bodyIds": [
            "body:office-budget-responsibility"
          ],
          "caveat": "Forecasting does not authorise tax.",
          "claimIds": [
            "claim:money-obr"
          ],
          "name": "Independent fiscal analysis informs the fiscal event",
          "order": 2
        },
        {
          "bodyIds": [
            "body:house-commons",
            "body:uk-parliament"
          ],
          "caveat": "Tax-specific procedure and territorial scope must be checked.",
          "claimIds": [
            "claim:money-parliamentary-authority"
          ],
          "name": "Parliament provides legal authority",
          "order": 3
        },
        {
          "bodyIds": [
            "body:hmrc"
          ],
          "caveat": "No liability calculation, filing or account access occurs here.",
          "claimIds": [
            "claim:money-hmrc-role"
          ],
          "name": "HMRC implements and administers",
          "order": 4
        },
        {
          "bodyIds": [
            "body:first-tier-tax-tribunal",
            "body:hmrc"
          ],
          "caveat": "Deadlines and eligibility vary by decision.",
          "claimIds": [
            "claim:remedy-tax-review-appeal",
            "claim:remedy-tax-tribunal"
          ],
          "name": "Review and appeal doors remain distinct",
          "order": 5
        }
      ]
    }
  ],
  "freshness": {
    "mode": "dated-static-snapshot",
    "nextReviewDue": "2026-09-21",
    "onPastReview": "show-warning-and-require-a-new-reviewed-snapshot-before-changing-claims",
    "reviewTriggers": [
      "constitutional or devolution legislation changes",
      "departmental, tribunal, ombudsman or digital-service responsibility changes",
      "a cited source moves, is withdrawn or materially changes",
      "a TaxSorted receipt, version, rights statement or selected record ID changes"
    ],
    "sourceCheckedOn": "2026-08-21",
    "taxsortedUpstreamReviewAlarm": true
  },
  "interpretationRules": [
    "A source-stated claim paraphrases a cited official source; an editorial synthesis is labelled and cites every source used.",
    "Enacted legislation is used for legal authority; institutional pages describe roles; guidance and codes are not silently promoted to legislation.",
    "Authority, public money, retail payments, digital service delivery, data exchange and redress remain separate rails.",
    "Devolution is asymmetric. A topic label does not by itself establish legislative or executive competence.",
    "Named people, political parties, current officeholders, live rates, personal cases and inferred influence are outside this release.",
    "TaxSorted is an independent, non-official, receipt-bound crosswalk only; no TaxSorted text supports a government claim.",
    "Legislation pages can include amendments, commencement limits or outstanding effects; users must inspect current status for an actual matter.",
    "Redress routes are typed alternatives, not one universal ladder; eligibility and deadlines vary and must be checked at the official start page."
  ],
  "jurisdiction": "United Kingdom",
  "planes": [
    {
      "claimIds": [
        "claim:delivery-departments",
        "claim:delivery-rails-not-authority"
      ],
      "description": "Maps departments, public bodies, shared digital products, APIs, open data and official statistics without treating technology as legal authority.",
      "id": "plane:delivery",
      "name": "Delivery",
      "question": "Which operational bodies and service or data rails carry an authorised function?"
    },
    {
      "claimIds": [
        "claim:jurisdiction-asymmetric",
        "claim:jurisdiction-local-four-nations"
      ],
      "description": "Keeps the asymmetric devolution settlements and four local-government systems separate; topic resemblance is not a competence test.",
      "id": "plane:jurisdiction",
      "name": "Jurisdiction",
      "question": "Which legislature, executive or local system may act for this territory and exact matter?"
    },
    {
      "claimIds": [
        "claim:delivery-legislation-status",
        "claim:law-guidance-distinct",
        "claim:law-primary"
      ],
      "description": "Separates Acts, statutory instruments, codes, manuals, standards and adjudication, with legislation-status warnings.",
      "id": "plane:law",
      "name": "Law",
      "question": "What kind of instrument carries the rule and what route made it?"
    },
    {
      "claimIds": [
        "claim:authority-election-confidence",
        "claim:authority-government-parliament-distinct",
        "claim:authority-parliamentary-sovereignty"
      ],
      "description": "Maps institutions and constitutional relations without people, parties, current officeholders or inferred personal power.",
      "id": "plane:mandate",
      "name": "Mandate",
      "question": "How are democratic representation, Commons confidence and executive accountability connected?"
    },
    {
      "claimIds": [
        "claim:money-gbs",
        "claim:money-parliamentary-authority",
        "claim:money-rtgs-chaps"
      ],
      "description": "Keeps taxing and spending authority, fiscal analysis, central funds, banking, payment settlement, accounts, audit and scrutiny distinct.",
      "id": "plane:money",
      "name": "Money",
      "question": "Which authority, forecast, control, fund, settlement and audit rail is being described?"
    },
    {
      "claimIds": [
        "claim:remedy-routes-distinct"
      ],
      "description": "Maps typed official start doors and warns that routes are not one ladder and that deadlines and eligibility vary.",
      "id": "plane:remedy",
      "name": "Remedy",
      "question": "Is the route a complaint, review, appeal, ombudsman process, information right or judicial review?"
    }
  ],
  "rails": [
    {
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        "body:house-commons",
        "body:uk-government",
        "body:uk-parliament"
      ],
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        "claim:authority-government-parliament-distinct"
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      "description": "Connects representation, constitutional appointment, ministerial direction and parliamentary accountability without party or person data.",
      "id": "rail:authority-confidence",
      "name": "Election and Commons-confidence rail",
      "railType": "mandate"
    },
    {
      "authorityBoundary": "statutory-tests-required",
      "bodyIds": [
        "body:northern-ireland-assembly",
        "body:scottish-parliament",
        "body:senedd",
        "body:uk-parliament"
      ],
      "claimIds": [
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      ],
      "description": "Routes an exact provision through the relevant statutory competence framework rather than topic matching.",
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      "name": "Asymmetric devolution rail",
      "railType": "jurisdiction"
    },
    {
      "authorityBoundary": "legal-instrument-route",
      "bodyIds": [
        "body:crown",
        "body:house-commons",
        "body:house-lords",
        "body:uk-parliament"
      ],
      "claimIds": [
        "claim:delivery-legislation-status",
        "claim:law-delegated",
        "claim:law-primary"
      ],
      "description": "Separates Bill, Act, enabling power, statutory instrument, commencement and status.",
      "id": "rail:authority-law",
      "name": "Primary and delegated law rail",
      "railType": "law"
    },
    {
      "authorityBoundary": "does-not-confer-authority",
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        "body:government-digital-service",
        "body:information-commissioner",
        "body:office-national-statistics",
        "body:uk-statistics-authority"
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        "claim:delivery-official-statistics",
        "claim:delivery-open-data",
        "claim:delivery-source-rights"
      ],
      "description": "Keeps API discovery, dataset publication, statistics governance, source rights and personal-data law distinct.",
      "id": "rail:data-statistics",
      "name": "Data discovery and official-statistics rail",
      "railType": "data"
    },
    {
      "authorityBoundary": "public-money-authority-chain",
      "bodyIds": [
        "body:bank-of-england",
        "body:comptroller-auditor-general",
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        "body:public-bodies-departments",
        "body:uk-parliament"
      ],
      "claimIds": [
        "claim:money-cag-credit",
        "claim:money-consolidated-fund",
        "claim:money-estimates",
        "claim:money-parliamentary-authority"
      ],
      "description": "Connects Parliamentary authority, the Consolidated Fund, C&AG credit, Treasury issue and departmental accounting.",
      "id": "rail:money-central-fund",
      "name": "Supply, central-fund credit and issue rail",
      "railType": "money-authority"
    },
    {
      "authorityBoundary": "forecast-is-not-authority",
      "bodyIds": [
        "body:hm-treasury",
        "body:hmrc",
        "body:office-budget-responsibility",
        "body:uk-parliament"
      ],
      "claimIds": [
        "claim:money-obr",
        "claim:money-tax-policy-administration"
      ],
      "description": "Separates independent analysis, Treasury policy, parliamentary authority and HMRC administration.",
      "id": "rail:money-fiscal",
      "name": "Forecast and fiscal-policy rail",
      "railType": "money-authority"
    },
    {
      "authorityBoundary": "does-not-create-tax-or-spending-authority",
      "bodyIds": [
        "body:bank-of-england",
        "body:government-banking-service",
        "body:payment-systems-regulator"
      ],
      "claimIds": [
        "claim:money-gbs",
        "claim:money-payment-regulator",
        "claim:money-rtgs-chaps"
      ],
      "description": "Separates GBS banking, RTGS settlement, CHAPS operation and payment-system regulation from Supply and liability.",
      "id": "rail:money-payments",
      "name": "Banking and payment-settlement rail",
      "railType": "money-operation"
    },
    {
      "authorityBoundary": "oversight-does-not-set-policy-objectives",
      "bodyIds": [
        "body:national-audit-office",
        "body:public-accounts-committee",
        "body:public-bodies-departments"
      ],
      "claimIds": [
        "claim:money-nao",
        "claim:money-pac"
      ],
      "description": "Separates departmental accounts, NAO audit and Public Accounts Committee scrutiny.",
      "id": "rail:oversight-audit",
      "name": "Accounts, audit and parliamentary scrutiny rail",
      "railType": "money-oversight"
    },
    {
      "authorityBoundary": "not-a-merits-appeal-or-service-complaint",
      "bodyIds": [
        "body:information-commissioner",
        "body:public-bodies-departments"
      ],
      "claimIds": [
        "claim:remedy-foi",
        "claim:remedy-ico"
      ],
      "description": "Routes a recorded-information request through the covered authority, internal steps and eligible ICO complaint.",
      "id": "rail:remedy-information",
      "name": "Information-rights rail",
      "railType": "remedy"
    },
    {
      "authorityBoundary": "eligibility-and-deadlines-not-determined",
      "bodyIds": [
        "body:first-tier-tax-tribunal",
        "body:judiciary-england-wales",
        "body:parliamentary-health-service-ombudsman",
        "body:public-bodies-departments"
      ],
      "claimIds": [
        "claim:remedy-routes-distinct"
      ],
      "description": "Keeps complaints, statutory reviews, appeals, ombudsmen and judicial review as typed alternatives.",
      "id": "rail:remedy-public-decision",
      "name": "Decision and public-service redress rail",
      "railType": "remedy"
    },
    {
      "authorityBoundary": "does-not-confer-authority",
      "bodyIds": [
        "body:government-digital-service",
        "body:public-bodies-departments"
      ],
      "claimIds": [
        "claim:delivery-rails-not-authority",
        "claim:delivery-service-standard"
      ],
      "description": "Maps Service Standard, One Login, Notify, Pay, Forms and API discovery as optional operational capabilities.",
      "id": "rail:service-shared-digital",
      "name": "Shared digital-service rail",
      "railType": "service"
    }
  ],
  "redressRoutes": [
    {
      "automaticEscalation": false,
      "bodyIds": [
        "body:information-commissioner",
        "body:public-bodies-departments"
      ],
      "claimIds": [
        "claim:remedy-foi",
        "claim:remedy-ico"
      ],
      "deadlineCalculated": false,
      "deadlineRule": "varies-check-current-official-rule",
      "eligibilityDetermined": false,
      "id": "redress:foi-ico",
      "jurisdiction": "Covered UK public authorities subject to the applicable information regime",
      "legalAdvice": false,
      "name": "FOI request, internal steps and ICO complaint",
      "prerequisites": [
        "identify the applicable information regime",
        "follow the public authority's request and internal-review route where required"
      ],
      "routeType": "information-rights",
      "startUrl": "https://ico.org.uk/make-a-complaint/foi-and-eir-complaints/foi-and-eir-complaints/"
    },
    {
      "automaticEscalation": false,
      "bodyIds": [
        "body:hmrc"
      ],
      "claimIds": [
        "claim:remedy-service-complaint"
      ],
      "deadlineCalculated": false,
      "deadlineRule": "varies-check-current-official-rule",
      "eligibilityDetermined": false,
      "id": "redress:hmrc-service-complaint",
      "jurisdiction": "HMRC service within the published complaint remit",
      "legalAdvice": false,
      "name": "HMRC service complaint",
      "prerequisites": [
        "separate service dissatisfaction from a challenge to a tax decision",
        "check whether another deadline must be protected"
      ],
      "routeType": "service-complaint",
      "startUrl": "https://www.gov.uk/complain-about-hmrc"
    },
    {
      "automaticEscalation": false,
      "bodyIds": [
        "body:hmrc"
      ],
      "claimIds": [
        "claim:remedy-tax-review-appeal"
      ],
      "deadlineCalculated": false,
      "deadlineRule": "varies-check-current-official-rule",
      "eligibilityDetermined": false,
      "id": "redress:hmrc-statutory-review",
      "jurisdiction": "Decision-specific UK tax route",
      "legalAdvice": false,
      "name": "HMRC statutory review where offered or available",
      "prerequisites": [
        "identify the exact decision and notice",
        "check whether review is offered or available and protect the stated deadline"
      ],
      "routeType": "statutory-review",
      "startUrl": "https://www.gov.uk/tax-appeals"
    },
    {
      "automaticEscalation": false,
      "bodyIds": [
        "body:judiciary-england-wales"
      ],
      "claimIds": [
        "claim:remedy-judicial-review"
      ],
      "deadlineCalculated": false,
      "deadlineRule": "strict-and-varies-check-current-law-and-procedure",
      "eligibilityDetermined": false,
      "id": "redress:judicial-review-england-wales",
      "jurisdiction": "England and Wales",
      "legalAdvice": false,
      "name": "Judicial review in England and Wales",
      "prerequisites": [
        "obtain current legal advice",
        "check standing, alternative remedies, permission and urgency"
      ],
      "routeType": "judicial-review",
      "startUrl": "https://www.justice.gov.uk/courts/procedure-rules/civil/rules/part54"
    },
    {
      "automaticEscalation": false,
      "bodyIds": [
        "body:local-government-social-care-ombudsman"
      ],
      "claimIds": [
        "claim:remedy-lgsco"
      ],
      "deadlineCalculated": false,
      "deadlineRule": "varies-check-current-official-rule",
      "eligibilityDetermined": false,
      "id": "redress:local-government-social-care-ombudsman",
      "jurisdiction": "Councils and certain services in England within remit",
      "legalAdvice": false,
      "name": "Local Government and Social Care Ombudsman",
      "prerequisites": [
        "check body, provider and subject jurisdiction",
        "complete prior complaint steps where required"
      ],
      "routeType": "ombudsman",
      "startUrl": "https://www.lgo.org.uk/how-to-complain"
    },
    {
      "automaticEscalation": false,
      "bodyIds": [
        "body:northern-ireland-ombudsman"
      ],
      "claimIds": [
        "claim:remedy-nipso"
      ],
      "deadlineCalculated": false,
      "deadlineRule": "varies-check-current-official-rule",
      "eligibilityDetermined": false,
      "id": "redress:northern-ireland-ombudsman",
      "jurisdiction": "Northern Ireland bodies and matters within remit",
      "legalAdvice": false,
      "name": "Northern Ireland Public Services Ombudsman",
      "prerequisites": [
        "check body and subject jurisdiction",
        "complete prior complaint steps where required"
      ],
      "routeType": "ombudsman",
      "startUrl": "https://www.nipso.org.uk/make-complaint/how-make-complaint"
    },
    {
      "automaticEscalation": false,
      "bodyIds": [
        "body:parliamentary-health-service-ombudsman"
      ],
      "claimIds": [
        "claim:remedy-phso"
      ],
      "deadlineCalculated": false,
      "deadlineRule": "varies-check-current-official-rule",
      "eligibilityDetermined": false,
      "id": "redress:phso",
      "jurisdiction": "UK government departments and NHS in England within remit",
      "legalAdvice": false,
      "name": "Parliamentary and Health Service Ombudsman",
      "prerequisites": [
        "complete the organisation's complaint process where required",
        "check jurisdiction and the Parliamentary route"
      ],
      "routeType": "ombudsman",
      "startUrl": "https://www.ombudsman.org.uk/making-complaint"
    },
    {
      "automaticEscalation": false,
      "bodyIds": [
        "body:scottish-public-services-ombudsman"
      ],
      "claimIds": [
        "claim:remedy-spso"
      ],
      "deadlineCalculated": false,
      "deadlineRule": "varies-check-current-official-rule",
      "eligibilityDetermined": false,
      "id": "redress:scotland-ombudsman",
      "jurisdiction": "Scottish public services within remit",
      "legalAdvice": false,
      "name": "Scottish Public Services Ombudsman",
      "prerequisites": [
        "check body and subject jurisdiction",
        "complete prior complaint steps where required"
      ],
      "routeType": "ombudsman",
      "startUrl": "https://www.spso.org.uk/how-to-complain-about-public-service"
    },
    {
      "automaticEscalation": false,
      "bodyIds": [
        "body:first-tier-tax-tribunal",
        "body:hmrc"
      ],
      "claimIds": [
        "claim:remedy-tax-review-appeal",
        "claim:remedy-tax-tribunal"
      ],
      "deadlineCalculated": false,
      "deadlineRule": "varies-check-current-official-rule",
      "eligibilityDetermined": false,
      "id": "redress:tax-tribunal-appeal",
      "jurisdiction": "Eligible UK tax decisions within tribunal jurisdiction",
      "legalAdvice": false,
      "name": "First-tier Tribunal tax appeal",
      "prerequisites": [
        "identify the appealable decision and applicable procedure",
        "protect the decision-specific deadline"
      ],
      "routeType": "tribunal-appeal",
      "startUrl": "https://www.gov.uk/courts-tribunals/first-tier-tribunal-tax"
    },
    {
      "automaticEscalation": false,
      "bodyIds": [
        "body:public-services-ombudsman-wales"
      ],
      "claimIds": [
        "claim:remedy-psow"
      ],
      "deadlineCalculated": false,
      "deadlineRule": "varies-check-current-official-rule",
      "eligibilityDetermined": false,
      "id": "redress:wales-ombudsman",
      "jurisdiction": "Welsh public services within remit",
      "legalAdvice": false,
      "name": "Public Services Ombudsman for Wales",
      "prerequisites": [
        "check body and subject jurisdiction",
        "complete prior complaint steps where required"
      ],
      "routeType": "ombudsman",
      "startUrl": "https://www.ombudsman.wales/how-to-complain/"
    }
  ],
  "relatedResources": [
    {
      "duplicatedContent": false,
      "id": "resource:taxsorted-uk-system",
      "linkedRecordIds": [
        "bridge:taxsorted-public-funding",
        "bridge:taxsorted-tax-system"
      ],
      "relationship": "independent-non-official-receipt-bound-crosswalk",
      "title": "TaxSorted UK system maps",
      "url": "https://taxsorted.io"
    },
    {
      "duplicatedContent": false,
      "id": "resource:world-commons",
      "linkedRecordIds": [
        "companies-house",
        "uk-ons",
        "uk-small-business-desk",
        "uk-trade-tariff"
      ],
      "relationship": "related-jurisdiction-and-commons-context",
      "title": "KINGDOM World Commons",
      "url": "https://thekingdom.dev/commons.json"
    }
  ],
  "relations": [
    {
      "claimIds": [
        "claim:money-gbs",
        "claim:money-rtgs-chaps"
      ],
      "fromId": "body:bank-of-england",
      "id": "relation:bank-gbs-distinct-rails",
      "planeIds": [
        "plane:money"
      ],
      "relationType": "operationally-distinct-no-operator-edge-asserted",
      "toId": "body:government-banking-service"
    },
    {
      "claimIds": [
        "claim:money-payment-regulator"
      ],
      "fromId": "body:bank-of-england",
      "id": "relation:bank-psr-distinct-roles",
      "planeIds": [
        "plane:money"
      ],
      "relationType": "operational-and-regulatory-roles-distinct-no-psr-authority-over-bank-asserted",
      "toId": "body:payment-systems-regulator"
    },
    {
      "claimIds": [
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        "claim:delivery-departments"
      ],
      "fromId": "body:cabinet",
      "id": "relation:cabinet-coordinates-delivery",
      "planeIds": [
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        "plane:mandate"
      ],
      "relationType": "coordinates-minister-led-functions-within-remit",
      "toId": "body:public-bodies-departments"
    },
    {
      "claimIds": [
        "claim:money-cag-credit"
      ],
      "fromId": "body:comptroller-auditor-general",
      "id": "relation:cag-controls-credit",
      "planeIds": [
        "plane:money"
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      "url": "https://www.spso.org.uk/how-to-complain-about-public-service"
    },
    {
      "checkedOn": "2026-08-21",
      "doesNotProve": [
        "complete legal update",
        "continued availability",
        "current legal effect",
        "official endorsement"
      ],
      "id": "source:statistics-registration-act-2007",
      "integrity": {
        "byteVerified": false,
        "contentReceipt": null,
        "exactTextHumanReviewed": false,
        "immutableSnapshot": false,
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        "rawHashVerified": false,
        "rawSha256": null,
        "reviewMode": "maintainer-authorized-assisted-url-review"
      },
      "jurisdiction": "United Kingdom",
      "publisher": "The National Archives",
      "rights": {
        "licence": null,
        "officialSourceBodyRepublished": false,
        "publicationMode": "link-only",
        "reuseLicenceInferred": false
      },
      "sourceClass": "legislation",
      "statusCaveat": "Check commencement, amendments and the exact scope of official-statistics duties.",
      "title": "Statistics and Registration Service Act 2007",
      "url": "https://www.legislation.gov.uk/ukpga/2007/18/contents"
    },
    {
      "checkedOn": "2026-08-21",
      "doesNotProve": [
        "complete legal update",
        "continued availability",
        "current legal effect",
        "official endorsement"
      ],
      "id": "source:statutory-instruments-act-1946",
      "integrity": {
        "byteVerified": false,
        "contentReceipt": null,
        "exactTextHumanReviewed": false,
        "immutableSnapshot": false,
        "rawBodyRetained": false,
        "rawHashVerified": false,
        "rawSha256": null,
        "reviewMode": "maintainer-authorized-assisted-url-review"
      },
      "jurisdiction": "United Kingdom",
      "publisher": "The National Archives",
      "rights": {
        "licence": null,
        "officialSourceBodyRepublished": false,
        "publicationMode": "link-only",
        "reuseLicenceInferred": false
      },
      "sourceClass": "legislation",
      "statusCaveat": "Read with the enabling Act, current procedure and amendments.",
      "title": "Statutory Instruments Act 1946",
      "url": "https://www.legislation.gov.uk/ukpga/Geo6/9-10/36/contents"
    },
    {
      "checkedOn": "2026-08-21",
      "doesNotProve": [
        "complete legal update",
        "continued availability",
        "current legal effect",
        "official endorsement"
      ],
      "id": "source:supply-estimates-guidance",
      "integrity": {
        "byteVerified": false,
        "contentReceipt": null,
        "exactTextHumanReviewed": false,
        "immutableSnapshot": false,
        "rawBodyRetained": false,
        "rawHashVerified": false,
        "rawSha256": null,
        "reviewMode": "maintainer-authorized-assisted-url-review"
      },
      "jurisdiction": "United Kingdom",
      "publisher": "HM Treasury",
      "rights": {
        "licence": null,
        "officialSourceBodyRepublished": false,
        "publicationMode": "link-only",
        "reuseLicenceInferred": false
      },
      "sourceClass": "official-guidance",
      "statusCaveat": "Treasury guidance on the Estimates process; Parliamentary and statutory authority remain separate.",
      "title": "Supply Estimates: guidance manual",
      "url": "https://www.gov.uk/government/publications/supply-estimates-guidance-manual"
    },
    {
      "checkedOn": "2026-08-21",
      "doesNotProve": [
        "complete legal update",
        "continued availability",
        "current legal effect",
        "official endorsement"
      ],
      "id": "source:technology-code-practice",
      "integrity": {
        "byteVerified": false,
        "contentReceipt": null,
        "exactTextHumanReviewed": false,
        "immutableSnapshot": false,
        "rawBodyRetained": false,
        "rawHashVerified": false,
        "rawSha256": null,
        "reviewMode": "maintainer-authorized-assisted-url-review"
      },
      "jurisdiction": "United Kingdom",
      "publisher": "Central Digital and Data Office",
      "rights": {
        "licence": null,
        "officialSourceBodyRepublished": false,
        "publicationMode": "link-only",
        "reuseLicenceInferred": false
      },
      "sourceClass": "official-guidance",
      "statusCaveat": "Technology guidance; it neither transfers competence nor authorises a decision.",
      "title": "Technology Code of Practice",
      "url": "https://www.gov.uk/guidance/the-technology-code-of-practice"
    },
    {
      "checkedOn": "2026-08-21",
      "doesNotProve": [
        "complete legal update",
        "continued availability",
        "current legal effect",
        "official endorsement"
      ],
      "id": "source:uk-government-organisations",
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        "byteVerified": false,
        "contentReceipt": null,
        "exactTextHumanReviewed": false,
        "immutableSnapshot": false,
        "rawBodyRetained": false,
        "rawHashVerified": false,
        "rawSha256": null,
        "reviewMode": "maintainer-authorized-assisted-url-review"
      },
      "jurisdiction": "United Kingdom",
      "publisher": "Government Digital Service",
      "rights": {
        "licence": null,
        "officialSourceBodyRepublished": false,
        "publicationMode": "link-only",
        "reuseLicenceInferred": false
      },
      "sourceClass": "official-data-service",
      "statusCaveat": "The live directory changes; this atlas does not freeze a body count or infer legal powers from directory placement.",
      "title": "Departments, agencies and public bodies",
      "url": "https://www.gov.uk/government/organisations"
    },
    {
      "checkedOn": "2026-08-21",
      "doesNotProve": [
        "complete legal update",
        "continued availability",
        "current legal effect",
        "official endorsement"
      ],
      "id": "source:uk-statistics-authority-about",
      "integrity": {
        "byteVerified": false,
        "contentReceipt": null,
        "exactTextHumanReviewed": false,
        "immutableSnapshot": false,
        "rawBodyRetained": false,
        "rawHashVerified": false,
        "rawSha256": null,
        "reviewMode": "maintainer-authorized-assisted-url-review"
      },
      "jurisdiction": "United Kingdom",
      "publisher": "UK Statistics Authority",
      "rights": {
        "licence": null,
        "officialSourceBodyRepublished": false,
        "publicationMode": "link-only",
        "reuseLicenceInferred": false
      },
      "sourceClass": "official-role-page",
      "statusCaveat": "Institutional role description; individual statistics retain their own methods, revisions and quality limits.",
      "title": "About the UK Statistics Authority",
      "url": "https://uksa.statisticsauthority.gov.uk/about-the-authority/"
    },
    {
      "checkedOn": "2026-08-21",
      "doesNotProve": [
        "complete legal update",
        "continued availability",
        "current legal effect",
        "official endorsement"
      ],
      "id": "source:uk-supreme-court-about",
      "integrity": {
        "byteVerified": false,
        "contentReceipt": null,
        "exactTextHumanReviewed": false,
        "immutableSnapshot": false,
        "rawBodyRetained": false,
        "rawHashVerified": false,
        "rawSha256": null,
        "reviewMode": "maintainer-authorized-assisted-url-review"
      },
      "jurisdiction": "United Kingdom",
      "publisher": "Supreme Court of the United Kingdom",
      "rights": {
        "licence": null,
        "officialSourceBodyRepublished": false,
        "publicationMode": "link-only",
        "reuseLicenceInferred": false
      },
      "sourceClass": "official-role-page",
      "statusCaveat": "Jurisdiction and appeal routes are statutory and vary by originating legal system and matter.",
      "title": "About the Supreme Court",
      "url": "https://www.supremecourt.uk/about-the-court"
    },
    {
      "checkedOn": "2026-08-21",
      "doesNotProve": [
        "complete legal update",
        "continued availability",
        "current legal effect",
        "official endorsement"
      ],
      "id": "source:wales-act-2006",
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        "byteVerified": false,
        "contentReceipt": null,
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        "immutableSnapshot": false,
        "rawBodyRetained": false,
        "rawHashVerified": false,
        "rawSha256": null,
        "reviewMode": "maintainer-authorized-assisted-url-review"
      },
      "jurisdiction": "Wales",
      "publisher": "The National Archives",
      "rights": {
        "licence": null,
        "officialSourceBodyRepublished": false,
        "publicationMode": "link-only",
        "reuseLicenceInferred": false
      },
      "sourceClass": "legislation",
      "statusCaveat": "Competence depends on the Act as amended, including reservations and restrictions; topic labels are insufficient.",
      "title": "Government of Wales Act 2006",
      "url": "https://www.legislation.gov.uk/ukpga/2006/32/contents"
    },
    {
      "checkedOn": "2026-08-21",
      "doesNotProve": [
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        "continued availability",
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        "official endorsement"
      ],
      "id": "source:wales-local-government",
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        "rawHashVerified": false,
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      "jurisdiction": "Wales",
      "publisher": "Welsh Government",
      "rights": {
        "licence": null,
        "officialSourceBodyRepublished": false,
        "publicationMode": "link-only",
        "reuseLicenceInferred": false
      },
      "sourceClass": "official-role-page",
      "statusCaveat": "Wales-only description; local functions and finance depend on current Welsh legislation and arrangements.",
      "title": "Local government",
      "url": "https://www.gov.wales/local-government"
    }
  ],
  "title": "Government Engine: United Kingdom",
  "unknowns": [
    {
      "id": "unknown:departmental-change",
      "question": "Has a cited department, public body or service owner changed since the review date?",
      "reason": "Live organisation directories and service ownership can change without changing the constitutional model.",
      "reviewTrigger": "any owner, URL or machinery-of-government change",
      "scope": "institutional and digital-service freshness",
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    },
    {
      "id": "unknown:devolution-competence",
      "question": "Which legislature or executive has competence for a specific proposed provision?",
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        "source:wales-act-2006"
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    },
    {
      "id": "unknown:digital-participation",
      "question": "Which public services currently use each shared digital product and under what data-controller arrangements?",
      "reason": "Product pages establish capability but not a complete participation, legal-basis or controller map.",
      "reviewTrigger": "a bounded official service contract and privacy/legal-basis record is admitted",
      "scope": "service-by-service implementation",
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        "source:govuk-one-login",
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      "id": "unknown:legislation-current-effect",
      "question": "Is each cited provision commenced, amended, extended and fully updated for a live matter?",
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      "sourceIds": [
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    },
    {
      "id": "unknown:local-function-completeness",
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        "source:ni-local-government",
        "source:scotland-local-government",
        "source:wales-local-government"
      ]
    },
    {
      "id": "unknown:public-money-trace",
      "question": "Can a particular receipt be traced to a particular service expenditure?",
      "reason": "Authority, accounts, funds and payments do not generally establish a labelled-pound path from one taxpayer to one service.",
      "reviewTrigger": "a statute or audited accounting record expressly establishes the link",
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        "source:managing-public-money-2026",
        "source:parliament-spending-taxation"
      ]
    },
    {
      "id": "unknown:redress-deadline",
      "question": "What route, eligibility rule and deadline applies to an actual decision or complaint?",
      "reason": "Complaint, review, appeal, ombudsman, information-rights and judicial-review rules differ and can change.",
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        "source:ico-official-information-complaint",
        "source:phso-complaints"
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    },
    {
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      "question": "Has an official statistic or dataset been revised, reclassified or superseded?",
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      "sourceIds": [
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        "source:ons-about",
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      ]
    },
    {
      "id": "unknown:tax-onward-appeal",
      "question": "What permission and onward-appeal route applies after a First-tier Tribunal tax decision?",
      "reason": "Phase 0 maps only the First-tier start door; Upper Tribunal and appellate-court permission routes are decision- and jurisdiction-specific.",
      "reviewTrigger": "a bounded official Upper Tribunal and onward-appeal source contract is added",
      "scope": "tax tribunal onward appeal",
      "sourceIds": [
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        "source:uk-supreme-court-about"
      ]
    },
    {
      "id": "unknown:taxsorted-upstream",
      "question": "Have the selected TaxSorted records, rights, schema or release checkpoints changed since capture?",
      "reason": "The captures are digest-bound but the upstream datasets do not declare immutable snapshots and were already reviewed before acquisition.",
      "reviewTrigger": "TaxSorted publishes a new version, digest, rights statement, record ID or correction",
      "scope": "receipt-bound crosswalk freshness",
      "sourceIds": []
    }
  ],
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}
