slug: hmrc provider: HMRC UK Tax Authority generated_by: planning/capability-mapping/scripts/classify_capabilities.py model: claude-opus-5 frame: - Public Sector & Government min_confidence: 0.7 capability_model: source: https://github.com/vincentmakes/turbo-ea-capabilities license: CC-BY-4.0 attribution: Turbo EA Capabilities by Vincent Verdet — Turbo EA, https://github.com/vincentmakes/turbo-ea-capabilities, CC BY 4.0 notice: NOTICE edge_count: 4 edges: - tag: Returns spec_file: hmrc-returns-api-openapi.yml capability_id: BC-3250.20 capability_id_l1: BC-3250 capability_name: Return Processing & Assessment confidence: 0.85 evidence: POST /organisations/vat/{vrn}/returns — Submit a VAT return; schemas VatReturnRequest, VatReturnConfirmation reason: Receipt and confirmation of VAT return submissions under Making Tax Digital — government-side return processing and assessment of an indirect tax. - tag: Liabilities spec_file: hmrc-liabilities-api-openapi.yml capability_id: BC-3250 capability_id_l1: BC-3250 capability_name: Tax & Revenue Administration Management confidence: 0.7 evidence: GET /organisations/vat/{vrn}/liabilities — Retrieve VAT liabilities; schema VatLiability reason: Tax-authority surface exposing assessed VAT amounts owed by a registered business — government tax and revenue administration; ambiguous between assessment and collection sub-capabilities so L1 only. - tag: Obligations spec_file: hmrc-obligations-api-openapi.yml capability_id: BC-3250 capability_id_l1: BC-3250 capability_name: Tax & Revenue Administration Management confidence: 0.7 evidence: GET /organisations/vat/{vrn}/obligations — Retrieve VAT obligations; schema ObligationsResponse reason: Exposes statutory VAT filing obligations/periods held by the tax authority for a VRN — tax administration; too thin to choose a specific sub-capability. - tag: Payments spec_file: hmrc-payments-api-openapi.yml capability_id: BC-3250.30 capability_id_l1: BC-3250 capability_name: Revenue Collection Operations confidence: 0.7 evidence: GET /organisations/vat/{vrn}/payments — Retrieve VAT payments; schema VatPayment reason: Retrieval of VAT payments received by HMRC against a taxpayer's account — the revenue collection record of the tax authority.