{"collections":[{"corpusKey":"sources","count":98,"csvColumns":["authorityLevel","doesNotProve","id","lastUpdated","licence","publicationMode","publisher","reuseStatus","reviewAfter","reviewedOn","status","supports","title","url"],"description":"The reviewed source ledger: authority, freshness, reuse status, supported claims and explicit limits.","fields":[{"field":"id","meaning":"Stable identity for this record within the dataset.","name":"id","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"title","meaning":"Human-readable title; use id, not this label, when joining data.","name":"title","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"publisher","meaning":"The publisher recorded for this source.","name":"publisher","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"url","meaning":"Canonical public page reviewed for this record.","name":"url","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"allowedValues":["primary-law","statutory-regulator","official-register","government-guidance","government-careers","professional-body","company-report","public-audit"],"field":"authorityLevel","meaning":"Kind of authority the source carries; it is not a general quality score.","name":"authorityLevel","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"reviewedOn","meaning":"Date TaxSorted last reviewed this source or record.","name":"reviewedOn","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"reviewAfter","meaning":"Date by which the source should be reviewed again.","name":"reviewAfter","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"lastUpdated","meaning":"Update date published by the source, when one is available.","name":"lastUpdated","nullable":false,"required":false,"requiredWithin":"record","type":"string"},{"allowedValues":["current","historical","pending","partly-current"],"field":"status","meaning":"The record's stated current, historical, review or gap status.","name":"status","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"allowedValues":["confirmed","link-only","unknown"],"field":"reuseStatus","meaning":"Whether reuse terms were confirmed, remain unknown, or permit links only.","name":"reuseStatus","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"allowedValues":["normalised-summary","metadata-only","link-only"],"field":"publicationMode","meaning":"How TaxSorted may represent the source: normalised summary, metadata only or link only.","name":"publicationMode","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"supports","meaning":"Claims this source is strong enough to support.","name":"supports","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"doesNotProve","meaning":"Stronger inferences this source must not be used to make.","name":"doesNotProve","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"licence","meaning":"The source's stated reuse licence, or null when no reusable licence was confirmed.","name":"licence","nullable":true,"required":true,"requiredWithin":"record","type":"object"},{"field":"name","meaning":"The name recorded for this source.","name":"licence.name","nullable":false,"required":true,"requiredWithin":"licence","type":"string"},{"field":"url","meaning":"Canonical public page reviewed for this record.","name":"licence.url","nullable":false,"required":false,"requiredWithin":"licence","type":"string"}],"identityField":"id","itemUrlTemplate":"/v1/tax-industry/uk/sources/{id}","pathName":"sources","queryFilters":["q","limit","offset","status","sourceId"],"queryUrl":"/v1/tax-industry/uk/sources","references":{},"schemaPointer":"https://api.taxsorted.io/v1/tax-industry/uk/schema#/properties/sources/items"},{"corpusKey":"institutions","count":15,"csvColumns":["currentScale","evidence","fundingModel","governance","id","kind","legalForm","name","origin","originDate","originPeriod","powerAndLimits","predecessors","sourceIds","taxSystemRefs","transparencyNotes","website","whyItExists"],"description":"Public authorities, regulators, professional bodies, firms, trainers and software platforms, including their origins, funding and limits.","fields":[{"field":"id","meaning":"Stable identity for this record within the dataset.","name":"id","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"name","meaning":"Human-readable name; use id, not this label, when joining data.","name":"name","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"allowedValues":["public-authority","statutory-regulator","professional-body","court","professional-services-firm","training-market","software-platform"],"field":"kind","meaning":"The kind recorded for this institution.","name":"kind","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"legalForm","meaning":"The legal form recorded for this institution.","name":"legalForm","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"originDate","meaning":"The origin date recorded for this institution.","name":"originDate","nullable":true,"required":true,"requiredWithin":"record","type":"string"},{"field":"originPeriod","meaning":"The origin period recorded for this institution.","name":"originPeriod","nullable":true,"required":true,"requiredWithin":"record","type":"string"},{"field":"predecessors","meaning":"The predecessors recorded for this institution.","name":"predecessors","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"origin","meaning":"The origin recorded for this institution.","name":"origin","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"whyItExists","meaning":"The public or institutional reason given for this actor, rule or structure.","name":"whyItExists","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"governance","meaning":"The governance recorded for this institution.","name":"governance","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"fundingModel","meaning":"The funding model recorded for this institution.","name":"fundingModel","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"currentScale","meaning":"The current scale recorded for this institution.","name":"currentScale","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"powerAndLimits","meaning":"The power and limits recorded for this institution.","name":"powerAndLimits","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"website","meaning":"Public website for the institution or actor.","name":"website","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"taxSystemRefs","meaning":"Stable IDs linking this industry record to the separate UK tax-system dataset.","name":"taxSystemRefs","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"sourceIds","meaning":"Source record IDs supporting the substantive claims in this record.","name":"sourceIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"evidence","meaning":"Field-level support entries: source ID, JSON Pointer fields, source locator, observation date and review method.","name":"evidence","nullable":false,"required":true,"requiredWithin":"record","type":"array<object>"},{"field":"sourceId","meaning":"Source record ID supporting the named field or claim.","name":"evidence[].sourceId","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"fields","meaning":"JSON Pointer paths, relative to the substantive record, supported by this evidence entry.","name":"evidence[].fields","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"array<string>"},{"field":"locator","meaning":"Human-readable place in the source where the supporting material was found.","name":"evidence[].locator","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"observedOn","meaning":"Date TaxSorted observed the cited source material.","name":"evidence[].observedOn","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"allowedValues":["manual-review","derived-join","calculated-from-published-fees"],"field":"method","meaning":"How the evidence link was reviewed or derived.","name":"evidence[].method","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"transparencyNotes","meaning":"Limits, cautions or missing disclosures that should travel with the record.","name":"transparencyNotes","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"}],"identityField":"id","itemUrlTemplate":"/v1/tax-industry/uk/institutions/{id}","pathName":"institutions","queryFilters":["q","limit","offset","kind","sourceId"],"queryUrl":"/v1/tax-industry/uk/institutions","references":{"sourceIds":"sources","taxSystemRefs":"/v1/tax-system/uk (record ID may belong to any collection)"},"schemaPointer":"https://api.taxsorted.io/v1/tax-industry/uk/schema#/properties/institutions/items"},{"corpusKey":"roles","count":10,"csvColumns":["category","commonQualificationIds","compensationIds","conditionalGateIds","employeeEntry","evidence","generallyUnreserved","id","independentEntry","legallyReserved","name","pathwayIds","protectedTitles","requiredGateIds","riskBoundary","sourceIds","taxSystemRefs","work"],"description":"Kinds of tax work, showing reserved acts, generally open work, entry routes and risk boundaries separately.","fields":[{"field":"id","meaning":"Stable identity for this record within the dataset.","name":"id","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"name","meaning":"Human-readable name; use id, not this label, when joining data.","name":"name","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"allowedValues":["tax-advice","tax-compliance","accountancy","legal","public-service","insolvency","debt-and-enforcement","software"],"field":"category","meaning":"The category recorded for this role.","name":"category","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"work","meaning":"The work recorded for this role.","name":"work","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"legallyReserved","meaning":"The legally reserved recorded for this role.","name":"legallyReserved","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"generallyUnreserved","meaning":"The generally unreserved recorded for this role.","name":"generallyUnreserved","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"requiredGateIds","meaning":"Stable references to gates.","name":"requiredGateIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"conditionalGateIds","meaning":"Stable references to gates.","name":"conditionalGateIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"commonQualificationIds","meaning":"Stable references to qualifications.","name":"commonQualificationIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"protectedTitles","meaning":"The protected titles recorded for this role.","name":"protectedTitles","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"employeeEntry","meaning":"The employee entry recorded for this role.","name":"employeeEntry","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"independentEntry","meaning":"The independent entry recorded for this role.","name":"independentEntry","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"riskBoundary","meaning":"The risk boundary recorded for this role.","name":"riskBoundary","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"pathwayIds","meaning":"Stable references to pathways.","name":"pathwayIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"compensationIds","meaning":"Stable references to compensation.","name":"compensationIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"taxSystemRefs","meaning":"Stable IDs linking this industry record to the separate UK tax-system dataset.","name":"taxSystemRefs","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"sourceIds","meaning":"Source record IDs supporting the substantive claims in this record.","name":"sourceIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"evidence","meaning":"Field-level support entries: source ID, JSON Pointer fields, source locator, observation date and review method.","name":"evidence","nullable":false,"required":true,"requiredWithin":"record","type":"array<object>"},{"field":"sourceId","meaning":"Source record ID supporting the named field or claim.","name":"evidence[].sourceId","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"fields","meaning":"JSON Pointer paths, relative to the substantive record, supported by this evidence entry.","name":"evidence[].fields","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"array<string>"},{"field":"locator","meaning":"Human-readable place in the source where the supporting material was found.","name":"evidence[].locator","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"observedOn","meaning":"Date TaxSorted observed the cited source material.","name":"evidence[].observedOn","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"allowedValues":["manual-review","derived-join","calculated-from-published-fees"],"field":"method","meaning":"How the evidence link was reviewed or derived.","name":"evidence[].method","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"}],"identityField":"id","itemUrlTemplate":"/v1/tax-industry/uk/roles/{id}","pathName":"roles","queryFilters":["q","limit","offset","category","gateId","qualificationId","sourceId"],"queryUrl":"/v1/tax-industry/uk/roles","references":{"commonQualificationIds":"qualifications","compensationIds":"compensation","conditionalGateIds":"gates","pathwayIds":"pathways","requiredGateIds":"gates","sourceIds":"sources","taxSystemRefs":"/v1/tax-system/uk (record ID may belong to any collection)"},"schemaPointer":"https://api.taxsorted.io/v1/tax-industry/uk/schema#/properties/roles/items"},{"corpusKey":"qualifications","count":7,"csvColumns":["assessments","awardingInstitutionIds","barrierNotes","costSummary","designation","entryRequirements","evidence","exemptions","experienceRequirement","feeItems","id","leastFrictionRoute","level","membershipAndMaintenance","name","notEquivalentTo","publicRegister","sourceIds","status","studyResourceIds","typicalDuration","volatile"],"description":"Qualifications and memberships, with entry rules, assessments, experience, costs, maintenance and what each credential does not authorise.","fields":[{"field":"id","meaning":"Stable identity for this record within the dataset.","name":"id","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"name","meaning":"Human-readable name; use id, not this label, when joining data.","name":"name","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"awardingInstitutionIds","meaning":"Stable references to institutions.","name":"awardingInstitutionIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"allowedValues":["voluntary-designation","professional-membership","statutory-precondition","apprenticeship-standard"],"field":"status","meaning":"The record's stated current, historical, review or gap status.","name":"status","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"level","meaning":"The level recorded for this qualification.","name":"level","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"designation","meaning":"The designation recorded for this qualification.","name":"designation","nullable":true,"required":true,"requiredWithin":"record","type":"string"},{"field":"entryRequirements","meaning":"The entry requirements recorded for this qualification.","name":"entryRequirements","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"assessments","meaning":"The assessments recorded for this qualification.","name":"assessments","nullable":false,"required":true,"requiredWithin":"record","type":"array<object>"},{"field":"name","meaning":"The name recorded for this qualification.","name":"assessments[].name","nullable":false,"required":true,"requiredWithin":"assessments[]","type":"string"},{"field":"format","meaning":"The format recorded for this qualification.","name":"assessments[].format","nullable":false,"required":true,"requiredWithin":"assessments[]","type":"string"},{"field":"durationMinutes","meaning":"The duration minutes recorded for this qualification.","name":"assessments[].durationMinutes","nullable":false,"required":false,"requiredWithin":"assessments[]","type":"integer"},{"field":"passMarkPercent","meaning":"The pass mark percent recorded for this qualification.","name":"assessments[].passMarkPercent","nullable":false,"required":false,"requiredWithin":"assessments[]","type":"number"},{"field":"choice","meaning":"The choice recorded for this qualification.","name":"assessments[].choice","nullable":false,"required":false,"requiredWithin":"assessments[]","type":"string"},{"field":"experienceRequirement","meaning":"The experience requirement recorded for this qualification.","name":"experienceRequirement","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"typicalDuration","meaning":"The typical duration recorded for this qualification.","name":"typicalDuration","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"feeItems","meaning":"Dated fee components; tuition, travel, resits or lost work are absent unless named.","name":"feeItems","nullable":false,"required":true,"requiredWithin":"record","type":"array<object>"},{"field":"label","meaning":"The label recorded for this qualification.","name":"feeItems[].label","nullable":false,"required":true,"requiredWithin":"feeItems[]","type":"string"},{"field":"amountGbp","meaning":"A dated amount in pounds; it is not a transaction amount in minor units.","name":"feeItems[].amountGbp","nullable":false,"required":false,"requiredWithin":"feeItems[]","type":"number"},{"field":"rangeGbp","meaning":"Low and high dated pound values where the source publishes a range.","name":"feeItems[].rangeGbp","nullable":false,"required":false,"requiredWithin":"feeItems[]","type":"object"},{"field":"low","meaning":"Lower bound of the stated range.","name":"feeItems[].rangeGbp.low","nullable":false,"required":true,"requiredWithin":"feeItems[].rangeGbp","type":"number"},{"field":"high","meaning":"Upper bound of the stated range.","name":"feeItems[].rangeGbp.high","nullable":false,"required":true,"requiredWithin":"feeItems[].rangeGbp","type":"number"},{"allowedValues":["once","per-attempt","annual","per-premises","variable"],"field":"cadence","meaning":"The cadence recorded for this qualification.","name":"feeItems[].cadence","nullable":false,"required":true,"requiredWithin":"feeItems[]","type":"string"},{"field":"required","meaning":"The required recorded for this qualification.","name":"feeItems[].required","nullable":false,"required":true,"requiredWithin":"feeItems[]","type":"boolean"},{"field":"asOf","meaning":"The as of recorded for this qualification.","name":"feeItems[].asOf","nullable":false,"required":true,"requiredWithin":"feeItems[]","type":"string"},{"field":"note","meaning":"The note recorded for this qualification.","name":"feeItems[].note","nullable":false,"required":true,"requiredWithin":"feeItems[]","type":"string"},{"field":"costSummary","meaning":"The cost summary recorded for this qualification.","name":"costSummary","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"exemptions","meaning":"The exemptions recorded for this qualification.","name":"exemptions","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"membershipAndMaintenance","meaning":"The membership and maintenance recorded for this qualification.","name":"membershipAndMaintenance","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"publicRegister","meaning":"The public register recorded for this qualification.","name":"publicRegister","nullable":true,"required":true,"requiredWithin":"record","type":"string"},{"field":"studyResourceIds","meaning":"Stable references to study.","name":"studyResourceIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"barrierNotes","meaning":"The barrier notes recorded for this qualification.","name":"barrierNotes","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"leastFrictionRoute","meaning":"The least friction route recorded for this qualification.","name":"leastFrictionRoute","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"notEquivalentTo","meaning":"Nearby permissions or claims that this record must not be confused with.","name":"notEquivalentTo","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"sourceIds","meaning":"Source record IDs supporting the substantive claims in this record.","name":"sourceIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"evidence","meaning":"Field-level support entries: source ID, JSON Pointer fields, source locator, observation date and review method.","name":"evidence","nullable":false,"required":true,"requiredWithin":"record","type":"array<object>"},{"field":"sourceId","meaning":"Source record ID supporting the named field or claim.","name":"evidence[].sourceId","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"fields","meaning":"JSON Pointer paths, relative to the substantive record, supported by this evidence entry.","name":"evidence[].fields","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"array<string>"},{"field":"locator","meaning":"Human-readable place in the source where the supporting material was found.","name":"evidence[].locator","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"observedOn","meaning":"Date TaxSorted observed the cited source material.","name":"evidence[].observedOn","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"allowedValues":["manual-review","derived-join","calculated-from-published-fees"],"field":"method","meaning":"How the evidence link was reviewed or derived.","name":"evidence[].method","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"volatile","meaning":"True when the fact is expected to change and needs closer freshness checks.","name":"volatile","nullable":false,"required":true,"requiredWithin":"record","type":"boolean"}],"identityField":"id","itemUrlTemplate":"/v1/tax-industry/uk/qualifications/{id}","pathName":"qualifications","queryFilters":["q","limit","offset","status","institutionId","sourceId"],"queryUrl":"/v1/tax-industry/uk/qualifications","references":{"awardingInstitutionIds":"institutions","sourceIds":"sources","studyResourceIds":"study"},"schemaPointer":"https://api.taxsorted.io/v1/tax-industry/uk/schema#/properties/qualifications/items"},{"corpusKey":"gates","count":18,"csvColumns":["controllerInstitutionIds","evidence","feeItems","id","leastFriction","legalStatus","name","notEquivalentTo","publicRegister","qualificationIds","refusalOrBreach","renewal","requirements","roleIds","sourceIds","steps","taxSystemRefs","timing","trigger","type","volatile"],"description":"Legal, regulatory, platform, professional and employer gates, each with its trigger, controller, burden and lawful low-friction route.","fields":[{"field":"id","meaning":"Stable identity for this record within the dataset.","name":"id","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"name","meaning":"Human-readable name; use id, not this label, when joining data.","name":"name","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"allowedValues":["business-formation","statutory-registration","aml-supervision","data-protection","client-authority","professional-membership","practising-certificate","platform-access","insurance","court-certificate","regulatory-authorisation","employer-selection"],"field":"type","meaning":"The type recorded for this gate.","name":"type","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"allowedValues":["mandatory","conditional","voluntary-market-gate"],"field":"legalStatus","meaning":"The legal status recorded for this gate.","name":"legalStatus","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"trigger","meaning":"The trigger recorded for this gate.","name":"trigger","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"controllerInstitutionIds","meaning":"Stable references to institutions.","name":"controllerInstitutionIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"steps","meaning":"Ordered actions or nested stages belonging to this record.","name":"steps","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"requirements","meaning":"The requirements recorded for this gate.","name":"requirements","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"feeItems","meaning":"Dated fee components; tuition, travel, resits or lost work are absent unless named.","name":"feeItems","nullable":false,"required":true,"requiredWithin":"record","type":"array<object>"},{"field":"label","meaning":"The label recorded for this gate.","name":"feeItems[].label","nullable":false,"required":true,"requiredWithin":"feeItems[]","type":"string"},{"field":"amountGbp","meaning":"A dated amount in pounds; it is not a transaction amount in minor units.","name":"feeItems[].amountGbp","nullable":false,"required":false,"requiredWithin":"feeItems[]","type":"number"},{"field":"rangeGbp","meaning":"Low and high dated pound values where the source publishes a range.","name":"feeItems[].rangeGbp","nullable":false,"required":false,"requiredWithin":"feeItems[]","type":"object"},{"field":"low","meaning":"Lower bound of the stated range.","name":"feeItems[].rangeGbp.low","nullable":false,"required":true,"requiredWithin":"feeItems[].rangeGbp","type":"number"},{"field":"high","meaning":"Upper bound of the stated range.","name":"feeItems[].rangeGbp.high","nullable":false,"required":true,"requiredWithin":"feeItems[].rangeGbp","type":"number"},{"allowedValues":["once","per-attempt","annual","per-premises","variable"],"field":"cadence","meaning":"The cadence recorded for this gate.","name":"feeItems[].cadence","nullable":false,"required":true,"requiredWithin":"feeItems[]","type":"string"},{"field":"required","meaning":"The required recorded for this gate.","name":"feeItems[].required","nullable":false,"required":true,"requiredWithin":"feeItems[]","type":"boolean"},{"field":"asOf","meaning":"The as of recorded for this gate.","name":"feeItems[].asOf","nullable":false,"required":true,"requiredWithin":"feeItems[]","type":"string"},{"field":"note","meaning":"The note recorded for this gate.","name":"feeItems[].note","nullable":false,"required":true,"requiredWithin":"feeItems[]","type":"string"},{"field":"timing","meaning":"The timing recorded for this gate.","name":"timing","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"renewal","meaning":"The renewal recorded for this gate.","name":"renewal","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"publicRegister","meaning":"The public register recorded for this gate.","name":"publicRegister","nullable":true,"required":true,"requiredWithin":"record","type":"string"},{"field":"refusalOrBreach","meaning":"The refusal or breach recorded for this gate.","name":"refusalOrBreach","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"notEquivalentTo","meaning":"Nearby permissions or claims that this record must not be confused with.","name":"notEquivalentTo","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"leastFriction","meaning":"The least friction recorded for this gate.","name":"leastFriction","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"roleIds","meaning":"Stable references to roles.","name":"roleIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"qualificationIds","meaning":"Stable references to qualifications.","name":"qualificationIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"taxSystemRefs","meaning":"Stable IDs linking this industry record to the separate UK tax-system dataset.","name":"taxSystemRefs","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"sourceIds","meaning":"Source record IDs supporting the substantive claims in this record.","name":"sourceIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"evidence","meaning":"Field-level support entries: source ID, JSON Pointer fields, source locator, observation date and review method.","name":"evidence","nullable":false,"required":true,"requiredWithin":"record","type":"array<object>"},{"field":"sourceId","meaning":"Source record ID supporting the named field or claim.","name":"evidence[].sourceId","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"fields","meaning":"JSON Pointer paths, relative to the substantive record, supported by this evidence entry.","name":"evidence[].fields","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"array<string>"},{"field":"locator","meaning":"Human-readable place in the source where the supporting material was found.","name":"evidence[].locator","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"observedOn","meaning":"Date TaxSorted observed the cited source material.","name":"evidence[].observedOn","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"allowedValues":["manual-review","derived-join","calculated-from-published-fees"],"field":"method","meaning":"How the evidence link was reviewed or derived.","name":"evidence[].method","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"volatile","meaning":"True when the fact is expected to change and needs closer freshness checks.","name":"volatile","nullable":false,"required":true,"requiredWithin":"record","type":"boolean"}],"identityField":"id","itemUrlTemplate":"/v1/tax-industry/uk/gates/{id}","pathName":"gates","queryFilters":["q","limit","offset","type","legalStatus","roleId","qualificationId","institutionId","sourceId"],"queryUrl":"/v1/tax-industry/uk/gates","references":{"controllerInstitutionIds":"institutions","qualificationIds":"qualifications","roleIds":"roles","sourceIds":"sources","taxSystemRefs":"/v1/tax-system/uk (record ID may belong to any collection)"},"schemaPointer":"https://api.taxsorted.io/v1/tax-industry/uk/schema#/properties/gates/items"},{"corpusKey":"pathways","count":10,"csvColumns":["directCost","estimatedTime","evidence","id","legalMinimum","lowestFriction","marketCredibility","name","outcome","sourceIds","startingPoint","steps","stopConditions","targetRoleIds","tradeoffs"],"description":"Ordered routes from a stated starting point to a defined role or capability, including optional steps and stop conditions.","fields":[{"field":"id","meaning":"Stable identity for this record within the dataset.","name":"id","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"name","meaning":"Human-readable name; use id, not this label, when joining data.","name":"name","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"targetRoleIds","meaning":"Stable references to roles.","name":"targetRoleIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"outcome","meaning":"The outcome recorded for this pathway.","name":"outcome","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"startingPoint","meaning":"The starting point recorded for this pathway.","name":"startingPoint","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"legalMinimum","meaning":"The legal minimum recorded for this pathway.","name":"legalMinimum","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"marketCredibility","meaning":"The market credibility recorded for this pathway.","name":"marketCredibility","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"steps","meaning":"Ordered actions or nested stages belonging to this record.","name":"steps","nullable":false,"required":true,"requiredWithin":"record","type":"array<object>"},{"field":"order","meaning":"Position inside this record's stated sequence; it is not a global ranking.","name":"steps[].order","nullable":false,"required":true,"requiredWithin":"steps[]","type":"integer"},{"field":"action","meaning":"The action recorded for this pathway.","name":"steps[].action","nullable":false,"required":true,"requiredWithin":"steps[]","type":"string"},{"field":"gateId","meaning":"Stable reference to gates.","name":"steps[].gateId","nullable":false,"required":false,"requiredWithin":"steps[]","type":"string"},{"field":"qualificationId","meaning":"Stable reference to qualifications.","name":"steps[].qualificationId","nullable":false,"required":false,"requiredWithin":"steps[]","type":"string"},{"field":"mandatory","meaning":"The mandatory recorded for this pathway.","name":"steps[].mandatory","nullable":false,"required":true,"requiredWithin":"steps[]","type":"boolean"},{"field":"why","meaning":"The why recorded for this pathway.","name":"steps[].why","nullable":false,"required":true,"requiredWithin":"steps[]","type":"string"},{"field":"personalCost","meaning":"The personal cost recorded for this pathway.","name":"steps[].personalCost","nullable":false,"required":true,"requiredWithin":"steps[]","type":"string"},{"field":"time","meaning":"The time recorded for this pathway.","name":"steps[].time","nullable":false,"required":true,"requiredWithin":"steps[]","type":"string"},{"field":"estimatedTime","meaning":"The estimated time recorded for this pathway.","name":"estimatedTime","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"directCost","meaning":"The direct cost recorded for this pathway.","name":"directCost","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"lowestFriction","meaning":"The lowest friction recorded for this pathway.","name":"lowestFriction","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"tradeoffs","meaning":"The tradeoffs recorded for this pathway.","name":"tradeoffs","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"stopConditions","meaning":"The stop conditions recorded for this pathway.","name":"stopConditions","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"sourceIds","meaning":"Source record IDs supporting the substantive claims in this record.","name":"sourceIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"evidence","meaning":"Field-level support entries: source ID, JSON Pointer fields, source locator, observation date and review method.","name":"evidence","nullable":false,"required":true,"requiredWithin":"record","type":"array<object>"},{"field":"sourceId","meaning":"Source record ID supporting the named field or claim.","name":"evidence[].sourceId","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"fields","meaning":"JSON Pointer paths, relative to the substantive record, supported by this evidence entry.","name":"evidence[].fields","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"array<string>"},{"field":"locator","meaning":"Human-readable place in the source where the supporting material was found.","name":"evidence[].locator","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"observedOn","meaning":"Date TaxSorted observed the cited source material.","name":"evidence[].observedOn","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"allowedValues":["manual-review","derived-join","calculated-from-published-fees"],"field":"method","meaning":"How the evidence link was reviewed or derived.","name":"evidence[].method","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"}],"identityField":"id","itemUrlTemplate":"/v1/tax-industry/uk/pathways/{id}","pathName":"pathways","queryFilters":["q","limit","offset","gateId","roleId","qualificationId","sourceId"],"queryUrl":"/v1/tax-industry/uk/pathways","references":{"sourceIds":"sources","steps[].gateId":"gates","steps[].qualificationId":"qualifications","targetRoleIds":"roles"},"schemaPointer":"https://api.taxsorted.io/v1/tax-industry/uk/schema#/properties/pathways/items"},{"corpusKey":"studyResources","count":11,"csvColumns":["access","costAndAccess","coverage","evidence","format","id","limitations","name","officialStatus","providerInstitutionIds","qualificationIds","sourceIds","url","volatile"],"description":"Official and commercial study material, with access, cost, coverage and limitations.","fields":[{"field":"id","meaning":"Stable identity for this record within the dataset.","name":"id","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"name","meaning":"Human-readable name; use id, not this label, when joining data.","name":"name","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"providerInstitutionIds","meaning":"Stable references to institutions.","name":"providerInstitutionIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"format","meaning":"The format recorded for this study resource.","name":"format","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"allowedValues":["free","paid","mixed","employer-funded"],"field":"access","meaning":"The access recorded for this study resource.","name":"access","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"allowedValues":["exam-body","primary-material","government-guidance","commercial-tuition"],"field":"officialStatus","meaning":"The official status recorded for this study resource.","name":"officialStatus","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"qualificationIds","meaning":"Stable references to qualifications.","name":"qualificationIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"coverage","meaning":"The coverage recorded for this study resource.","name":"coverage","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"costAndAccess","meaning":"The cost and access recorded for this study resource.","name":"costAndAccess","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"limitations","meaning":"The limitations recorded for this study resource.","name":"limitations","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"url","meaning":"Canonical public page reviewed for this record.","name":"url","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"sourceIds","meaning":"Source record IDs supporting the substantive claims in this record.","name":"sourceIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"evidence","meaning":"Field-level support entries: source ID, JSON Pointer fields, source locator, observation date and review method.","name":"evidence","nullable":false,"required":true,"requiredWithin":"record","type":"array<object>"},{"field":"sourceId","meaning":"Source record ID supporting the named field or claim.","name":"evidence[].sourceId","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"fields","meaning":"JSON Pointer paths, relative to the substantive record, supported by this evidence entry.","name":"evidence[].fields","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"array<string>"},{"field":"locator","meaning":"Human-readable place in the source where the supporting material was found.","name":"evidence[].locator","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"observedOn","meaning":"Date TaxSorted observed the cited source material.","name":"evidence[].observedOn","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"allowedValues":["manual-review","derived-join","calculated-from-published-fees"],"field":"method","meaning":"How the evidence link was reviewed or derived.","name":"evidence[].method","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"volatile","meaning":"True when the fact is expected to change and needs closer freshness checks.","name":"volatile","nullable":false,"required":true,"requiredWithin":"record","type":"boolean"}],"identityField":"id","itemUrlTemplate":"/v1/tax-industry/uk/study/{id}","pathName":"study","queryFilters":["q","limit","offset","qualificationId","institutionId","sourceId"],"queryUrl":"/v1/tax-industry/uk/study","references":{"providerInstitutionIds":"institutions","qualificationIds":"qualifications","sourceIds":"sources"},"schemaPointer":"https://api.taxsorted.io/v1/tax-industry/uk/schema#/properties/studyResources/items"},{"corpusKey":"compensation","count":14,"csvColumns":["amountGbp","comparabilityWarning","evidence","geography","id","institutionIds","label","measure","period","rangeGbp","referencePeriod","roleIds","sourceIds","sourceMethod","volatile"],"description":"Dated pay and firm-economics evidence whose unlike measures remain deliberately separate.","fields":[{"field":"id","meaning":"Stable identity for this record within the dataset.","name":"id","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"label","meaning":"The label recorded for this compensation.","name":"label","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"roleIds","meaning":"Stable references to roles.","name":"roleIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"institutionIds","meaning":"Stable references to institutions.","name":"institutionIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"allowedValues":["salary-range","advertised-apprenticeship-wage","average-distributable-profit-per-partner","fee-income","tax-service-revenue"],"field":"measure","meaning":"The measure recorded for this compensation.","name":"measure","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"amountGbp","meaning":"A dated amount in pounds; it is not a transaction amount in minor units.","name":"amountGbp","nullable":false,"required":false,"requiredWithin":"record","type":"number"},{"field":"rangeGbp","meaning":"Low and high dated pound values where the source publishes a range.","name":"rangeGbp","nullable":false,"required":false,"requiredWithin":"record","type":"object"},{"field":"low","meaning":"Lower bound of the stated range.","name":"rangeGbp.low","nullable":false,"required":true,"requiredWithin":"rangeGbp","type":"number"},{"field":"high","meaning":"Upper bound of the stated range.","name":"rangeGbp.high","nullable":false,"required":true,"requiredWithin":"rangeGbp","type":"number"},{"allowedValues":["year","financial-year","one-off"],"field":"period","meaning":"The period recorded for this compensation.","name":"period","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"geography","meaning":"The geography recorded for this compensation.","name":"geography","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"referencePeriod","meaning":"The reference period recorded for this compensation.","name":"referencePeriod","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"sourceMethod","meaning":"The source method recorded for this compensation.","name":"sourceMethod","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"comparabilityWarning","meaning":"The comparability warning recorded for this compensation.","name":"comparabilityWarning","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"sourceIds","meaning":"Source record IDs supporting the substantive claims in this record.","name":"sourceIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"evidence","meaning":"Field-level support entries: source ID, JSON Pointer fields, source locator, observation date and review method.","name":"evidence","nullable":false,"required":true,"requiredWithin":"record","type":"array<object>"},{"field":"sourceId","meaning":"Source record ID supporting the named field or claim.","name":"evidence[].sourceId","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"fields","meaning":"JSON Pointer paths, relative to the substantive record, supported by this evidence entry.","name":"evidence[].fields","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"array<string>"},{"field":"locator","meaning":"Human-readable place in the source where the supporting material was found.","name":"evidence[].locator","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"observedOn","meaning":"Date TaxSorted observed the cited source material.","name":"evidence[].observedOn","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"allowedValues":["manual-review","derived-join","calculated-from-published-fees"],"field":"method","meaning":"How the evidence link was reviewed or derived.","name":"evidence[].method","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"volatile","meaning":"True when the fact is expected to change and needs closer freshness checks.","name":"volatile","nullable":false,"required":true,"requiredWithin":"record","type":"boolean"}],"identityField":"id","itemUrlTemplate":"/v1/tax-industry/uk/compensation/{id}","pathName":"compensation","queryFilters":["q","limit","offset","roleId","institutionId","sourceId"],"queryUrl":"/v1/tax-industry/uk/compensation","references":{"institutionIds":"institutions","roleIds":"roles","sourceIds":"sources"},"schemaPointer":"https://api.taxsorted.io/v1/tax-industry/uk/schema#/properties/compensation/items"},{"corpusKey":"barriers","count":14,"csvColumns":["burden","countervailingSafeguard","createdByInstitutionIds","evidence","gateIds","id","lawfulLowFriction","mechanism","name","qualificationIds","sourceIds","statedRationale","type","whoBearsIt","whoBenefits"],"description":"How access barriers work, who creates them, their stated rationale, who bears them and available safeguards or alternatives.","fields":[{"field":"id","meaning":"Stable identity for this record within the dataset.","name":"id","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"name","meaning":"Human-readable name; use id, not this label, when joining data.","name":"name","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"allowedValues":["law","regulatory-access","professional-status","employer-convention","cost","experience-loop","platform-access","information-asymmetry","market-concentration"],"field":"type","meaning":"The type recorded for this barrier.","name":"type","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"createdByInstitutionIds","meaning":"Stable references to institutions.","name":"createdByInstitutionIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"gateIds","meaning":"Stable references to gates.","name":"gateIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"qualificationIds","meaning":"Stable references to qualifications.","name":"qualificationIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"mechanism","meaning":"The mechanism recorded for this barrier.","name":"mechanism","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"statedRationale","meaning":"The stated rationale recorded for this barrier.","name":"statedRationale","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"burden","meaning":"The burden recorded for this barrier.","name":"burden","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"whoBenefits","meaning":"The who benefits recorded for this barrier.","name":"whoBenefits","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"whoBearsIt","meaning":"The who bears it recorded for this barrier.","name":"whoBearsIt","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"lawfulLowFriction","meaning":"The lawful low friction recorded for this barrier.","name":"lawfulLowFriction","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"countervailingSafeguard","meaning":"The countervailing safeguard recorded for this barrier.","name":"countervailingSafeguard","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"sourceIds","meaning":"Source record IDs supporting the substantive claims in this record.","name":"sourceIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"evidence","meaning":"Field-level support entries: source ID, JSON Pointer fields, source locator, observation date and review method.","name":"evidence","nullable":false,"required":true,"requiredWithin":"record","type":"array<object>"},{"field":"sourceId","meaning":"Source record ID supporting the named field or claim.","name":"evidence[].sourceId","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"fields","meaning":"JSON Pointer paths, relative to the substantive record, supported by this evidence entry.","name":"evidence[].fields","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"array<string>"},{"field":"locator","meaning":"Human-readable place in the source where the supporting material was found.","name":"evidence[].locator","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"observedOn","meaning":"Date TaxSorted observed the cited source material.","name":"evidence[].observedOn","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"allowedValues":["manual-review","derived-join","calculated-from-published-fees"],"field":"method","meaning":"How the evidence link was reviewed or derived.","name":"evidence[].method","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"}],"identityField":"id","itemUrlTemplate":"/v1/tax-industry/uk/barriers/{id}","pathName":"barriers","queryFilters":["q","limit","offset","type","gateId","qualificationId","institutionId","sourceId"],"queryUrl":"/v1/tax-industry/uk/barriers","references":{"createdByInstitutionIds":"institutions","gateIds":"gates","qualificationIds":"qualifications","sourceIds":"sources"},"schemaPointer":"https://api.taxsorted.io/v1/tax-industry/uk/schema#/properties/barriers/items"},{"corpusKey":"transparencyGaps","count":10,"csvColumns":["affectedIds","consequence","detail","evidence","id","sourceIds","status","title"],"description":"Known missing, conflicting, time-sensitive or deliberately bounded evidence.","fields":[{"field":"id","meaning":"Stable identity for this record within the dataset.","name":"id","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"title","meaning":"Human-readable title; use id, not this label, when joining data.","name":"title","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"detail","meaning":"The detail recorded for this gap.","name":"detail","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"consequence","meaning":"The consequence recorded for this gap.","name":"consequence","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"allowedValues":["open","source-conflict","time-sensitive","bounded-by-design"],"field":"status","meaning":"The record's stated current, historical, review or gap status.","name":"status","nullable":false,"required":true,"requiredWithin":"record","type":"string"},{"field":"affectedIds","meaning":"Dataset record IDs whose interpretation is affected by this gap.","name":"affectedIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"sourceIds","meaning":"Source record IDs supporting the substantive claims in this record.","name":"sourceIds","nullable":false,"required":true,"requiredWithin":"record","type":"array<string>"},{"field":"evidence","meaning":"Field-level support entries: source ID, JSON Pointer fields, source locator, observation date and review method.","name":"evidence","nullable":false,"required":true,"requiredWithin":"record","type":"array<object>"},{"field":"sourceId","meaning":"Source record ID supporting the named field or claim.","name":"evidence[].sourceId","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"fields","meaning":"JSON Pointer paths, relative to the substantive record, supported by this evidence entry.","name":"evidence[].fields","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"array<string>"},{"field":"locator","meaning":"Human-readable place in the source where the supporting material was found.","name":"evidence[].locator","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"field":"observedOn","meaning":"Date TaxSorted observed the cited source material.","name":"evidence[].observedOn","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"},{"allowedValues":["manual-review","derived-join","calculated-from-published-fees"],"field":"method","meaning":"How the evidence link was reviewed or derived.","name":"evidence[].method","nullable":false,"required":true,"requiredWithin":"evidence[]","type":"string"}],"identityField":"id","itemUrlTemplate":"/v1/tax-industry/uk/gaps/{id}","pathName":"gaps","queryFilters":["q","limit","offset","status","gateId","roleId","qualificationId","institutionId","sourceId"],"queryUrl":"/v1/tax-industry/uk/gaps","references":{"affectedIds":["sources","institutions","roles","qualifications","gates","pathways","study","compensation","barriers","gaps"],"sourceIds":"sources"},"schemaPointer":"https://api.taxsorted.io/v1/tax-industry/uk/schema#/properties/transparencyGaps/items"}],"conventions":{"dates":"Calendar dates use ISO 8601 YYYY-MM-DD. They carry no time of day.","evidence":"sourceIds joins to sources. evidence entries say which source supports which JSON Pointer fields, where the supporting passage was found and when it was observed.","idStability":"A display name may change without changing its ID. A retired ID will not be reused for a different meaning. A tombstone feed is not yet available, so mirrors must compare corpus versions.","ids":"Record IDs are opaque, dataset-wide identifiers. Use the whole value, not its apparent words, and never use array position as identity.","missingValues":"An empty array means no value is recorded for that plural field. null means the field applies but no value is available. An omitted optional field is not present in that record.","money":"amountGbp and rangeGbp are decimal pound amounts from dated evidence, not minor-unit transaction values or personal earnings promises.","ordering":"Corpus order is curated for reading and is not a ranking. Within one version it is stable; use IDs when joining or comparing versions.","references":"Fields ending in Id or Ids normally contain IDs from the collection named below. Mixed-target fields are labelled explicitly.","schemaCompatibility":"The final /1 in corpusSchema is the meaning-compatible major. The published schema is snapshot-specific and rejects unknown fields; strict validators must fetch the schema matching the corpus version, while forward-compatible readers should tolerate new optional fields. Removing a field or changing its type or meaning requires a new major.","search":"q is a case-insensitive substring search over the complete serialized record, including provenance text. Exact filters are safer for legal or relational questions.","sourceLimits":"supports states the permitted inference; doesNotProve prevents a source from carrying a stronger claim than it supports."},"corpusSchema":"taxsorted.uk.tax-industry/1","corrections":"https://github.com/cambridgetcg/taxsorted.io/issues","dataset":"uk-tax-industry","formats":{"csv":"Spreadsheet convenience format, not a security boundary. Nested arrays and objects use TaxSorted deterministic JSON. A leading apostrophe mitigates common formula triggers beginning =, +, - or @, including after ASCII whitespace; importer behavior varies.","json":"Lossless UTF-8 array in TaxSorted deterministic JSON: object keys sorted recursively, compact encoding, array order preserved. This is not RFC 8785/JCS.","ndjson":"Lossless UTF-8 JSON Lines using the same TaxSorted deterministic form: one complete record per line."},"reviewedOn":"2026-07-10","schema":"taxsorted.open-data-dictionary/1","structuralSchema":"https://api.taxsorted.io/v1/tax-industry/uk/schema","validation":{"bootOnlyInvariants":["Calendar dates must be real dates, not only YYYY-MM-DD-shaped strings.","IDs are unique across the dataset and every typed reference resolves.","Field evidence resolves to a declared source and an existing non-provenance JSON Pointer.","Role, gate, pathway, study-resource and compensation edges satisfy their reciprocal graph rules.","Pathway step orders are unique and contiguous from 1.","Money records contain exactly one amount or range and no inverted range.","An institution has an exact origin date or a bounded origin period."],"structuralSchema":"Describes record fields, required values, scalar types and enums. It is not the complete boot acceptance contract."},"version":"2026-07-10.2"}