"""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")