[
  {
    "name": "1,000.00 with 400.00 of materials at the standard rate: 20% of the 600.00 labour only",
    "args": [
      {
        "minor": 100000,
        "currency": "GBP"
      },
      {
        "minor": 40000,
        "currency": "GBP"
      },
      "standard",
      "2026-09-23",
      "down"
    ],
    "expect": {
      "payment": {
        "minor": 100000,
        "currency": "GBP"
      },
      "materials": {
        "minor": 40000,
        "currency": "GBP"
      },
      "labour": {
        "minor": 60000,
        "currency": "GBP"
      },
      "basisPoints": 2000,
      "deduction": {
        "minor": 12000,
        "currency": "GBP"
      },
      "netPayment": {
        "minor": 88000,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "the same payment to an unmatched subcontractor: 30% of the labour",
    "args": [
      {
        "minor": 100000,
        "currency": "GBP"
      },
      {
        "minor": 40000,
        "currency": "GBP"
      },
      "higher",
      "2026-09-23",
      "down"
    ],
    "expect": {
      "payment": {
        "minor": 100000,
        "currency": "GBP"
      },
      "materials": {
        "minor": 40000,
        "currency": "GBP"
      },
      "labour": {
        "minor": 60000,
        "currency": "GBP"
      },
      "basisPoints": 3000,
      "deduction": {
        "minor": 18000,
        "currency": "GBP"
      },
      "netPayment": {
        "minor": 82000,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "gross payment status: nothing withheld",
    "args": [
      {
        "minor": 100000,
        "currency": "GBP"
      },
      {
        "minor": 40000,
        "currency": "GBP"
      },
      "gross",
      "2026-09-23",
      "down"
    ],
    "expect": {
      "payment": {
        "minor": 100000,
        "currency": "GBP"
      },
      "materials": {
        "minor": 40000,
        "currency": "GBP"
      },
      "labour": {
        "minor": 60000,
        "currency": "GBP"
      },
      "basisPoints": 0,
      "deduction": {
        "minor": 0,
        "currency": "GBP"
      },
      "netPayment": {
        "minor": 100000,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "labour only: 20% of 2,500.00",
    "args": [
      {
        "minor": 250000,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "standard",
      "2026-09-23",
      "down"
    ],
    "expect": {
      "payment": {
        "minor": 250000,
        "currency": "GBP"
      },
      "materials": {
        "minor": 0,
        "currency": "GBP"
      },
      "labour": {
        "minor": 250000,
        "currency": "GBP"
      },
      "basisPoints": 2000,
      "deduction": {
        "minor": 50000,
        "currency": "GBP"
      },
      "netPayment": {
        "minor": 200000,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "not 20% of the whole invoice: 1,500.00 with 900.00 materials withholds 120.00, not 300.00",
    "args": [
      {
        "minor": 150000,
        "currency": "GBP"
      },
      {
        "minor": 90000,
        "currency": "GBP"
      },
      "standard",
      "2026-09-23",
      "half-up"
    ],
    "expect": {
      "payment": {
        "minor": 150000,
        "currency": "GBP"
      },
      "materials": {
        "minor": 90000,
        "currency": "GBP"
      },
      "labour": {
        "minor": 60000,
        "currency": "GBP"
      },
      "basisPoints": 2000,
      "deduction": {
        "minor": 12000,
        "currency": "GBP"
      },
      "netPayment": {
        "minor": 138000,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "123.48 at 20% is 24.696: down gives 24.69",
    "args": [
      {
        "minor": 12348,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "standard",
      "2026-09-23",
      "down"
    ],
    "expect": {
      "payment": {
        "minor": 12348,
        "currency": "GBP"
      },
      "materials": {
        "minor": 0,
        "currency": "GBP"
      },
      "labour": {
        "minor": 12348,
        "currency": "GBP"
      },
      "basisPoints": 2000,
      "deduction": {
        "minor": 2469,
        "currency": "GBP"
      },
      "netPayment": {
        "minor": 9879,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "123.48 at 20% is 24.696: half-up gives 24.70",
    "args": [
      {
        "minor": 12348,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "standard",
      "2026-09-23",
      "half-up"
    ],
    "expect": {
      "payment": {
        "minor": 12348,
        "currency": "GBP"
      },
      "materials": {
        "minor": 0,
        "currency": "GBP"
      },
      "labour": {
        "minor": 12348,
        "currency": "GBP"
      },
      "basisPoints": 2000,
      "deduction": {
        "minor": 2470,
        "currency": "GBP"
      },
      "netPayment": {
        "minor": 9878,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "100.01 at 30% is 30.003: up gives 30.01",
    "args": [
      {
        "minor": 10001,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "higher",
      "2026-09-23",
      "up"
    ],
    "expect": {
      "payment": {
        "minor": 10001,
        "currency": "GBP"
      },
      "materials": {
        "minor": 0,
        "currency": "GBP"
      },
      "labour": {
        "minor": 10001,
        "currency": "GBP"
      },
      "basisPoints": 3000,
      "deduction": {
        "minor": 3001,
        "currency": "GBP"
      },
      "netPayment": {
        "minor": 7000,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "all materials: no labour, no deduction",
    "args": [
      {
        "minor": 50000,
        "currency": "GBP"
      },
      {
        "minor": 50000,
        "currency": "GBP"
      },
      "standard",
      "2026-09-23",
      "down"
    ],
    "expect": {
      "payment": {
        "minor": 50000,
        "currency": "GBP"
      },
      "materials": {
        "minor": 50000,
        "currency": "GBP"
      },
      "labour": {
        "minor": 0,
        "currency": "GBP"
      },
      "basisPoints": 2000,
      "deduction": {
        "minor": 0,
        "currency": "GBP"
      },
      "netPayment": {
        "minor": 50000,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "zero payment",
    "args": [
      {
        "minor": 0,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "higher",
      "2026-09-23",
      "down"
    ],
    "expect": {
      "payment": {
        "minor": 0,
        "currency": "GBP"
      },
      "materials": {
        "minor": 0,
        "currency": "GBP"
      },
      "labour": {
        "minor": 0,
        "currency": "GBP"
      },
      "basisPoints": 3000,
      "deduction": {
        "minor": 0,
        "currency": "GBP"
      },
      "netPayment": {
        "minor": 0,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "the first day of the 2007 scheme: 20%",
    "args": [
      {
        "minor": 100000,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "standard",
      "2007-04-06",
      "down"
    ],
    "expect": {
      "payment": {
        "minor": 100000,
        "currency": "GBP"
      },
      "materials": {
        "minor": 0,
        "currency": "GBP"
      },
      "labour": {
        "minor": 100000,
        "currency": "GBP"
      },
      "basisPoints": 2000,
      "deduction": {
        "minor": 20000,
        "currency": "GBP"
      },
      "netPayment": {
        "minor": 80000,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "the last day of the old scheme: 18% for a CIS4 card holder",
    "args": [
      {
        "minor": 100000,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "standard",
      "2007-04-05",
      "down"
    ],
    "expect": {
      "payment": {
        "minor": 100000,
        "currency": "GBP"
      },
      "materials": {
        "minor": 0,
        "currency": "GBP"
      },
      "labour": {
        "minor": 100000,
        "currency": "GBP"
      },
      "basisPoints": 1800,
      "deduction": {
        "minor": 18000,
        "currency": "GBP"
      },
      "netPayment": {
        "minor": 82000,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "a 2003 payment to a CIS6 certificate holder: gross",
    "args": [
      {
        "minor": 100000,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "gross",
      "2003-01-15",
      "down"
    ],
    "expect": {
      "payment": {
        "minor": 100000,
        "currency": "GBP"
      },
      "materials": {
        "minor": 0,
        "currency": "GBP"
      },
      "labour": {
        "minor": 100000,
        "currency": "GBP"
      },
      "basisPoints": 0,
      "deduction": {
        "minor": 0,
        "currency": "GBP"
      },
      "netPayment": {
        "minor": 100000,
        "currency": "GBP"
      }
    }
  },
  {
    "name": "there was no higher rate before 6 April 2007",
    "args": [
      {
        "minor": 100000,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "higher",
      "2006-06-01",
      "down"
    ],
    "expectError": "no CIS rate for higher on 2006-06-01"
  },
  {
    "name": "before the 2000 rates this registry carries",
    "args": [
      {
        "minor": 100000,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "standard",
      "1999-12-31",
      "down"
    ],
    "expectError": "no CIS rate for standard on 1999-12-31"
  },
  {
    "name": "materials above the payment",
    "args": [
      {
        "minor": 10000,
        "currency": "GBP"
      },
      {
        "minor": 10001,
        "currency": "GBP"
      },
      "standard",
      "2026-09-23",
      "down"
    ],
    "expectError": "materials (10001) cannot exceed the payment (10000)"
  },
  {
    "name": "a negative payment",
    "args": [
      {
        "minor": -100,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "standard",
      "2026-09-23",
      "down"
    ],
    "expectError": "payment must not be negative"
  },
  {
    "name": "negative materials",
    "args": [
      {
        "minor": 100,
        "currency": "GBP"
      },
      {
        "minor": -1,
        "currency": "GBP"
      },
      "standard",
      "2026-09-23",
      "down"
    ],
    "expectError": "materials must not be negative"
  },
  {
    "name": "payment and materials in different currencies",
    "args": [
      {
        "minor": 100,
        "currency": "GBP"
      },
      {
        "minor": 10,
        "currency": "EUR"
      },
      "standard",
      "2026-09-23",
      "down"
    ],
    "expectError": "currency mismatch"
  },
  {
    "name": "a date that is not ISO",
    "args": [
      {
        "minor": 100,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "standard",
      "23/09/2026",
      "down"
    ],
    "expectError": "onDate must be an ISO date"
  },
  {
    "name": "an unknown status",
    "args": [
      {
        "minor": 100,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "registered",
      "2026-09-23",
      "down"
    ],
    "expectError": "unknown CIS status \"registered\""
  },
  {
    "name": "an unknown rounding mode",
    "args": [
      {
        "minor": 12348,
        "currency": "GBP"
      },
      {
        "minor": 0,
        "currency": "GBP"
      },
      "standard",
      "2026-09-23",
      "nearest"
    ],
    "expectError": "unknown rounding mode \"nearest\""
  }
]