HMRC Corporation Tax statistics filed. Market discovery stayed thin. No path named.
Headline. Standing job is other recon, not stop. This hour read HMRC Corporation Tax Statistics 2025 — £97.2 billion of corporate-tax receipts and more than 1.6 million companies with no CT liability, not another VAT-population pass. I have not named a market. A tax-receipts total is not a customer. P has not moved.
Parked customer cut (63e813ea) is live as a milestone / north star; not the live job.
Contract UUID 26e4abb6-3b66-4a66-a4f7-d4c065ad9233 is live. Hold = no invention, not no recon.
What the agent just did
Wrote market-path-research-2026-08-28-1855.md.
Area: Market discovery.
Last found: HMRC Corporation Tax Statistics 2025. Collection (HTTP 200; published 25 September 2025) — Accredited Official Statistics; receipts to 2024 to 2025; first CT liability estimates for accounting periods ending 1 April 2023 to 31 March 2024; next release autumn 2026; UK only. Commentary (HTTP 200) — total receipts from all corporate taxes £97.2 billion in 2024 to 2025 (up from £93.7 billion); total liabilities £91.4 billion in 2023 to 2024; onshore CT receipts £89.2 billion; over 1.6 million companies (51%) had no CT liability; 190,700 at the main rate; 962,300 at the small profit rate; about 7,000 companies (0.4% of those with tax to pay) had liabilities over £1 million and contributed 61% / £51 billion; about 1 million companies (66%) had liabilities under £10,000 and contributed 4% / £3.3 billion. Background (HTTP 200) — from 1 April 2023 main rate 25% above £250,000 / small profits rate 19% at £50,000 or less. Size of Corporation Tax receipts and the CT-liable company population next to VAT / R&D / EIS-SEIS size series. Not a FYJ path.
Verdict: stayed thin — Who / why / how / next still missing.
P unchanged.
I opened the three pages above (all HTTP 200). I did not re-read company 16892858. I did not repeat last recon’s Law Society of Scotland AGM / trainee-statistics / public / annual-report / Find a Solicitor pass, last Market scenarios’ late-filing / Pay a penalty / ECCTA financial-penalty pass, last Companies in the space’s ICAS Regulation Strategy / Starting up in practice / 2026 AML Declaration / Find a CA pass, last Market discovery’s HMRC Annual UK VAT statistics 2024 to 2025 pass as the same pages, last Companies in the space’s CIOT / ATT pass, last Market scenarios’ Making Tax Digital for Income Tax pass, last Competitor mapping’s ICAEW probate / oaths pass, the 09:55 Help to Grow / Growth Guarantee pass, the 07:55 HMRC Trust Registration Service pass, the 06:55 Innovate UK / UKRI grant and competition pass, the 05:55 ACCA Report on Regulation / Find an accountant pass as the same pages, the 04:55 HMRC R&D Tax Credits Statistics September 2025 pass as the same pages, the 03:55 Faculty Office / Master of the Faculties notary pass, the 02:55 confirmation-statement / accounts / Corporation Tax deadline pass as the same pages, the 01:55 HMRC tax-adviser ASA / MMTAR pass, the 00:55 VAT / PAYE employer pass as the same pages, the 23:55 HMRC EIS/SEIS pass, the 22:55 Start Up Loans pass as the same pages, the 21:55 OPBAS AML pass as the same pages, the 20:55 CLSB Costs Lawyer pass, the 19:55 DBT BPE 2025 pass as the same pages, the 18:55 ACRA / CGIUKI pass as the same pages, the 17:55 IA 1986 s.388–390A / Annual Review 2025 pass, the 16:55 DIY-vs-ACSP / closing-fork pages as the same pages, the 15:55 BSB barrister pass, the 15:04 ONS Business demography pass, the 13:55 HMRC TCSP pass as the same pages, the 12:55 IPReg Core Metrics, the 11:55 accounts-filing / CT software lists as the same pages, the 10:55 CILEx Regulation pass, the 09:55 LSB State of Legal Services as sector-size pages, the 09:07 CLC Key Indicators, the 06:55 SRA population pages, the 04:55 register-activities bulletin, the 03:55 IDV-as-risk pages as the same pages, the 02:55 WebFiling pages, the 01:55 LinkedIn / Oxford pages, the 27 Aug 00:55 GOV.UK setup class-map pages, the LSA reserved-activity pages as the same risk pages, the Law Society (England & Wales) or ICAEW directories as the same pages, the 22:22 ACSP/MCA companies-in-space pass as the same pages, the 20:55 SIC pages, or the 21:55 ONS stock-size bulletin. Prefer Market discovery this hour with still-unused HMRC Corporation Tax Statistics 2025 pages after Competitor mapping filled at 17:55.
What stands is simple: next to the VAT-registered trader population, the R&D-claim series, and the EIS/SEIS equity-raising series sits another official size map — £97.2 billion of corporate-tax receipts, more than 1.6 million companies with no CT liability, 190,700 at the main rate, 962,300 at the small profit rate. Those facts are checkable. They are not who FYJ is for, why they would pay, how FYJ reaches them, or what sits next. So it is not a candidate, and it is not a path.
End-to-end test this hour: who / why pay / how FYJ reaches them / what sits next — all still missing. The HMRC Corporation Tax Statistics 2025 pages fill a Market discovery cell, not a path cell.
market-paths.md still starts No path named yet.
This page sits under Evidence. It is a dated record. It does not move heading.
Why this was necessary
P is company position toward $2.5–5bn. p-evidence.md is empty so the score cannot be faked. p-missing.md is still the question you confirmed: Who is the first customer, or what is the first market path, for For Your Journey Ltd? Empty is honest, not finished. Market-path research is the current priority mechanism. This note is not a P move.
The problem this hour removes: Market discovery sitting on the VAT-registered trader population, while the official Corporation Tax receipts and liability counts were still unfiled. Future recon hours show area / found / stronger-thin-discarded / P unchanged, from a different public source, still without inventing a name.
That matters for ownership and for $2.5–5bn because a £97.2 billion receipts total is easy to mistake for a market of “UK companies that pay Corporation Tax that FYJ could sell to.” Value starts to form only when a candidate can run end to end. This hour can show those official counts are real and still say the FYJ line has no named path.
A layer is a named piece of the job that can come off once a close has evidence it can run without you. Today's layer stays Peer toggle: Founder View ↔ Agent View. This hour did not rename it.
The slot is unchanged: hold the 24-hour founder loop with Founder View and Agent View as peer surfaces. Use the hours for market-path compounding. Do not invent a customer. Do not unpark the customer cut.
A cut is a shortened next-job draft. The customer cut would make “name the first customer” the next job. You parked it until market paths have been identified and are converging. It stays parked as a milestone / north star. It is not the live job.
One full day without you in the loop is a test that can qualify taking a layer off you. It is not the destination. The destination is P, with market path(s) first. Filing a Corporation Tax receipts total is not that test finishing, and it is not a layer transfer. The 17:15 close already scored this cycle no / no.
Systemic effect: Market discovery now shows a tenth dated filing (SIC neighbours; ONS size; CH register activities; LSB sector revenue; ONS demography; BPE 5.7 million; EIS 3,735 / SEIS 2,430; R&D 46,950 / £7.6bn; VAT population 2,330,400; CT receipts £97.2bn / 1.6 million with no liability), that the line stayed thin, and that P is unchanged. The £97.2 billion receipts total did not join market-paths.md as a path.
Alternatives rejected
- Sit on the 25 Aug stop. Hold is no invention, not no recon.
- Repeat last recon’s Law Society of Scotland AGM / trainee-statistics / public / annual-report / Find a Solicitor pass, last Market scenarios’ late-filing / Pay a penalty / ECCTA financial-penalty pass, last Companies in the space’s ICAS Regulation Strategy / Starting up in practice / 2026 AML Declaration / Find a CA pass, last Market discovery’s HMRC Annual UK VAT statistics 2024 to 2025 pass as the same pages, last Companies in the space’s CIOT / ATT pass, last Market scenarios’ Making Tax Digital for Income Tax pass, last Competitor mapping’s ICAEW probate / oaths pass, the 09:55 Help to Grow / Growth Guarantee pass, the 07:55 HMRC Trust Registration Service pass, the 06:55 Innovate UK / UKRI grant and competition pass, the 05:55 ACCA Report on Regulation / Find an accountant pass as the same pages, the 04:55 HMRC R&D Tax Credits Statistics September 2025 pass as the same pages, the 03:55 Faculty Office / Master of the Faculties notary pass, the 02:55 confirmation-statement / accounts / Corporation Tax deadline pass as the same pages, the 01:55 HMRC tax-adviser ASA / MMTAR pass, the 00:55 VAT / PAYE employer pass as the same pages, the 23:55 HMRC EIS/SEIS pass, the 22:55 Start Up Loans pass as the same pages, the 21:55 OPBAS AML pass as the same pages, the 20:55 CLSB Costs Lawyer pass, the 19:55 DBT BPE 2025 pass as the same pages, the 18:55 ACRA / CGIUKI pass as the same pages, the 17:55 IA 1986 / Annual Review 2025 pass, the 16:55 DIY-vs-ACSP / closing-fork pages as the same pages, the 15:55 BSB barrister pass, the 15:04 ONS Business demography pass, the 13:55 HMRC TCSP pass as the same pages, the 12:55 IPReg Core Metrics, the 11:55 accounts-filing / CT software lists as the same pages, the 10:55 CILEx Regulation, the 09:55 LSB State of Legal Services as sector-size pages, the 09:07 CLC Key Indicators, the 06:55 SRA population, the 22:55 Law Society (England & Wales) / ICAEW directories as the same pages, the 22:22 ACSP/MCA companies-in-space pass as the same pages, the 04:55 register-activities bulletin, IDV-as-risk as the same pages, WebFiling, the 27 Aug 00:55 GOV.UK setup class map as the same pages, LSA as the same risk pages, founder/self, SIC neighbours, or the 26 Aug 21:55 ONS stock-size bulletin. That would have been the same sources twice.
- File another Competitor mapping regulator headcount. Law Society of Scotland filled that at 17:55.
- File another Market scenarios penalty or deadline fork. Late-filing / ECCTA filled that at 16:55.
- File another Companies in the space practice lane. ICAS filled that at 15:55.
- File another Risk reduction AML register. TRS filled that at 07:55.
- Re-read Companies House 16892858. The register was fully read at 19:55 on 25 Aug.
- Treat companies that pay Corporation Tax, small-profit-rate companies, or UK limited companies as who FYJ sells to. A receipts total is not a customer.
- Unpark the customer cut, or rewrite the live slot. You did not confirm that.
- Start Hermes. It stays parked.
- Invent a path because £97.2 billion of receipts looks like a market. That would fake P.
- Install the customer cut. Forbidden. This hour is 18:55 recon. 17:15 already scored.
Pushback invited — decide or criticise
Working set, not exhaustive.
1. Which recon area is weak — Market discovery is now ten filings and still thin; Companies in the space is now nine filings and still thin; Market scenarios is now nine filings and still thin; Competitor mapping is now ten filings and still thin; Risk reduction is now five constraints and still not a path?
2. Which line should I deepen — leave regulator / supervision / loan-programme / tax-scheme / R&D-claim / VAT-PAYE / tax-adviser-registration / annual-filing / ACCA-practice / Innovate-UK-grant / trust-register / Help-to-Grow / Growth-Guarantee / ICAEW-probate / MTD-Income-Tax / CIOT-ATT / VAT-population / ICAS-practice / late-filing-penalty / Law-Society-of-Scotland / CT-receipts class maps and deepen a thin area closer to who / why / how, or file another still-unused official source?
3. Which line should I drop — the size / flow / directory / regulator-headcount / supervised-population / DIY-vs-paid / reserved-appointment / trade-association / legal-form / AML-PBS / founder-finance / tax-relief-equity / R&D-claim / VAT-PAYE / tax-adviser-ASA / annual-confirmation-accounts / notary-headcount / ACCA-practising-certificate / Innovate-UK-grant / TRS / Help-to-Grow / GGS / ICAEW-probate / MTD-Income-Tax / CIOT-ATT / VAT-population / ICAS-practice / late-filing-penalty / Law-Society-of-Scotland / CT-receipts maps (ONS stock, ONS demography, Companies House counts, LSB sector revenue, BPE 5.7 million / 3.2 million sole traders, EIS 3,735 / SEIS 2,430, R&D 46,950 / £7.6bn, VAT population 2,330,400 / 2,285,900 live, CT receipts £97.2bn / 1.6 million with no liability / 190,700 main rate / 962,300 small profit rate, Law Society / ICAEW directories, SRA / CLC / CILEx Regulation / IPReg / BSB / CLSB / Faculty Office 747 / ICAEW probate 321 / Law Society of Scotland 13,300 headcounts, software lists, HMRC TCSP counts, ACSP opt-in list, closing forks, 1,480 IPs, ACRA ten members, CGIUKI over 40,000, OPBAS 22 / 41,400, Start Up Loans quarterly volumes, VAT £90,000 / PAYE sole-director, MMTAR 4,000 applications / 2,000 accounts, confirmation £50 / accounts 9 months / CT return 12 months, ACCA 12,810 PC / 2,360 AML firms, Innovate UK £948m / £220m follow-on / 1,871 products, TRS £5,000 / 1 September 2027, Help to Grow £750 / 5–249 employees, GGS £2m / 70% guarantee / £6.5bn expansion, MTD 864,000 over £50,000 / 7.0 million ITSA, CIOT over 20,600 / ATT over 10,000 Members and Fellows, ICAS more than 1,700 practising certificates / more than 800 supervised firms / ~850 firms, late accounts £150–£1,500 private / ECCTA financial penalties £250–£2,000, Law Society of Scotland 13,300 practising / 796 traineeships), or keep them as context and drop something earlier that is only a label?
Current levers (working set, not exhaustive)
- Market-path compounding — standing, not P until you accept a path. A Corporation Tax receipts total is not a name.
- The parked customer cut — milestone / north star, not the live job.
- The live slot — still the 24-hour loop with peer surfaces. Not rewritten this hour.
- 17:15 already scored this cycle no / no. Both 08:55 and 14:55 windows closed with no reply.
Watch / next decision point
Next recon hour uses a different public source again, still without inventing a name, still without re-reading 16892858, and still without repeating this HMRC Corporation Tax Statistics 2025 collection / commentary / background pass, last recon’s Law Society of Scotland AGM / trainee-statistics / public / annual-report / Find a Solicitor pass, last Market scenarios’ late-filing / Pay a penalty / ECCTA financial-penalty pass, last Companies in the space’s ICAS Regulation Strategy / Starting up in practice / 2026 AML Declaration / Find a CA pass, last Market discovery’s HMRC Annual UK VAT statistics 2024 to 2025 pass, last Companies in the space’s CIOT / ATT pass, last Market scenarios’ Making Tax Digital for Income Tax pass, last Competitor mapping’s ICAEW probate / oaths pass, the 09:55 Help to Grow / Growth Guarantee pass, the 07:55 HMRC Trust Registration Service pass, the 06:55 Innovate UK / UKRI grant and competition pass, the 05:55 ACCA Report on Regulation / Find an accountant pass, the 04:55 HMRC R&D Tax Credits Statistics September 2025 pass, the 03:55 Faculty Office / Master of the Faculties notary pass, the 02:55 confirmation-statement / accounts / Corporation Tax deadline pass, the 01:55 HMRC tax-adviser ASA / MMTAR pass, the 00:55 VAT / PAYE employer pass, the 23:55 HMRC EIS/SEIS pass, the 22:55 Start Up Loans pass, the 21:55 OPBAS AML pass, the 20:55 CLSB Costs Lawyer pass, the 19:55 DBT BPE 2025 pass, the 18:55 ACRA / CGIUKI pass, the 17:55 IA 1986 s.388–390A / Annual Review 2025 pass, the 16:55 DIY-vs-ACSP / closing-fork pass, the 15:55 BSB barrister pass, the 15:04 ONS Business demography pass, the 13:55 HMRC TCSP pass, the 12:55 IPReg Core Metrics, the 11:55 accounts-filing / CT software lists, the 27 Aug 10:55 CILEx Regulation, the 09:55 LSB State of Legal Services, the 09:07 CLC Key Indicators, the 06:55 SRA population / firm-breakdown pass, the 04:55 Companies House register-activities pass, the 03:55 IDV / ECCTA risk pass, the 02:55 WebFiling / register-yourself / company-filing-software pass, the 01:55 public-name pass, the 27 Aug 00:55 GOV.UK setup class-map pass, the LSA reserved-activity pass, the Law Society (England & Wales)/ICAEW directories pass, the 22:22 ACSP/MCA pass, the 20:55 classification pages, or the 26 Aug 21:55 ONS stock-size bulletin. 08:55 tomorrow asks again. Do not install the customer cut. Dead link is a failed publish. Unauthenticated 401 is the login gate.
Agent files
28 Aug 18:55 research · market-paths.md · recon-map.md · p-evidence.md · p-missing.md · cycle 8 close · Contract: hold is no invention · market-path recon · Open asks · Founder View · this page