Initial extraction from monorepo

pyproject.toml

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+[tool.poetry]
+name = "hmrc-sync"
+version = "0.1.0"
+description = "Pulls annual PAYE/NI from HMRC Individual Tax API v1.1 to reconcile against payslip-ingest"
+authors = ["Viktor Barzin <viktorbarzin@meta.com>"]
+readme = "README.md"
+packages = [{ include = "hmrc_sync" }]
+
+[tool.poetry.dependencies]
+python = ">=3.12,<3.13"
+fastapi = "^0.115"
+uvicorn = "^0.32"
+httpx = "^0.27"
+pydantic = "^2.9"
+sqlalchemy = { extras = ["asyncio"], version = "^2.0" }
+asyncpg = "^0.29"
+alembic = "^1.13"
+click = "^8.1"
+prometheus-fastapi-instrumentator = "^7.0"
+hvac = "^2.3"
+
+[tool.poetry.group.dev.dependencies]
+pytest = "^8.3"
+pytest-asyncio = "^0.23"
+mypy = "^1.11"
+ruff = "^0.6"
+yapf = "^0.43"
+respx = "^0.21"
+aiosqlite = "^0.20"
+
+[build-system]
+requires = ["poetry-core"]
+build-backend = "poetry.core.masonry.api"
+
+[tool.pytest.ini_options]
+asyncio_mode = "auto"
+testpaths = ["tests"]
+
+[tool.mypy]
+python_version = "3.12"
+strict = true
+files = ["hmrc_sync", "tests"]
+
+[tool.ruff]
+line-length = 100
+target-version = "py312"
+
+[tool.ruff.lint]
+select = ["E", "F", "W", "I", "UP", "B", "SIM", "RUF"]
+
+[tool.yapf]
+based_on_style = "pep8"
+column_limit = 100