Setup

Basis the policy register and the calendar, as at today
Decisions still openNothing is blocked by a missing figure.
PolicySettled byWhat it stopsNeeded byReference
No figure here has a default. A default would be a code constant wearing a different hat, and the first time it applied silently it would be to a real invoice (Appendix O.4).
Register a figureRegistering supersedes; it never overwrites (O.3)
The date it takes effect and who approved it are part of the record, because a figure with neither cannot be explained to an auditor.
In force today0 ·
PolicyIn force fromApproved byValue
VAT ratesDated, and superseded rather than edited (D.5)
Tax codeRateIn force from
The calendar
PeriodStatus
A year has thirteen periods: the year-end entries go in period 13, so December's operational figures stay separable from them (W.2).