Initial extraction from monorepo

fire_planner/ingest/hmrc.py

@@ -0,0 +1,25 @@
+"""HMRC sync read-only consumer (placeholder).
+
+`hmrc-sync` is in flight (per project memory id=1106) — prod credentials
+hadn't landed at the time of writing fire-planner. When they do, this
+module reads `hmrc_sync.income_record` (or whatever the final schema is)
+to corroborate payslip-derived income and tax against HMRC ground truth.
+
+For v1 this is a stub. The CLI's `ingest --source=hmrc` command exits
+0 with a `pending` log line.
+"""
+from __future__ import annotations
+
+from dataclasses import dataclass
+
+
+@dataclass(frozen=True)
+class HmrcStatus:
+    available: bool
+    note: str
+
+
+def status() -> HmrcStatus:
+    """Return whether the HMRC sync data is available. v1 always
+    reports `pending`."""
+    return HmrcStatus(available=False, note="hmrc-sync prod creds pending — see memory id=1106")