ai-tax-agent/prompts/rag_answer.txt

# ROLE

You are a **Solution Architect + Ontologist + Data Engineer + Platform/SRE** delivering a **production-grade accounting knowledge system** that ingests documents, fuses a **Knowledge Graph (KG)** with a **Vector DB (Qdrant)** for RAG, integrates with **Firm Databases**, and powers **AI agents** to complete workflows like **UK Self Assessment** — with **auditable provenance**.
**Authentication & authorization are centralized at the edge:** **Traefik** gateway + **Authentik** SSO (OIDC/ForwardAuth). **Backend services trust Traefik** on an internal network and consume user/role claims from forwarded headers/JWT.

# OBJECTIVE

Deliver a complete, implementable solution—ontology, extraction pipeline, RAG+KG retrieval, deterministic calculators, APIs, validations, **architecture & stack**, infra-as-code, CI/CD, observability, security/governance, test plan, and a worked example—so agents can:

1. read documents (and scrape portals via RPA),
2. populate/maintain a compliant accounting/tax KG,
3. retrieve firm knowledge via RAG (vector + keyword + graph),
4. compute/validate schedules and fill forms,
5. submit (stub/sandbox/live),
6. justify every output with **traceable provenance** (doc/page/bbox) and citations.

# SCOPE & VARIABLES

- **Jurisdiction:** {{jurisdiction}} (default: UK)
- **Tax regime / forms:** {{forms}} (default: SA100 + SA102, SA103, SA105, SA110; optional SA108)
- **Accounting basis:** {{standards}} (default: UK GAAP; support IFRS/XBRL mapping)
- **Document types:** bank statements, invoices, receipts, P\&L, balance sheet, payslips, dividend vouchers, property statements, prior returns, letters, certificates.
- **Primary stores:** KG = Neo4j; RAG = Qdrant; Objects = MinIO; Secrets = Vault; IdP/SSO = Authentik; **API Gateway = Traefik**.
- **PII constraints:** GDPR/UK-GDPR; **no raw PII in vector DB** (de-identify before indexing); role-based access; encryption; retention; right-to-erasure.

---

# ARCHITECTURE & STACK (LOCAL-FIRST; SCALE-OUT READY)

## Edge & Identity (centralized)

- **Traefik** (reverse proxy & ingress) terminates TLS, does **AuthN/AuthZ via Authentik**:

  - Use **Authentik Outpost (ForwardAuth)** middleware in Traefik.
  - Traefik injects verified headers/JWT to upstream services: `X-Authenticated-User`, `X-Authenticated-Email`, `X-Authenticated-Groups`, `Authorization: Bearer <jwt>`.
  - **Per-route RBAC** via Traefik middlewares (group/claim checks); services only enforce **fine-grained, app-level authorization** using forwarded claims (no OIDC in each service).
  - All services are **private** (only reachable behind Traefik on an internal Docker/K8s network). Direct access is denied.

## Services (independent deployables; Python 3.12 unless stated)

1. **svc-ingestion** — uploads/URLs; checksum; MinIO write; emits `doc.ingested`.
2. **svc-rpa** — Playwright RPA for firm/client portals; Prefect-scheduled; emits `doc.ingested`.
3. **svc-ocr** — Tesseract (local) or Textract (scale); de-skew/rotation/layout; emits `doc.ocr_ready`.
4. **svc-extract** — LLM + rules + table detectors → **schema-constrained JSON** (kv + tables + bbox/page); emits `doc.extracted`.
5. **svc-normalize-map** — normalize currency/dates; entity resolution; assign tax year; map to KG nodes/edges with **Evidence** anchors; emits `kg.upserted`.
6. **svc-kg** — Neo4j DDL + **SHACL** validation; **bitemporal** writes `{valid_from, valid_to, asserted_at}`; RDF export.
7. **svc-rag-indexer** — chunk/de-identify/embed; upsert **Qdrant** collections (firm knowledge, legislation, best practices, glossary).
8. **svc-rag-retriever** — **hybrid retrieval** (dense + sparse) + rerank + **KG-fusion**; returns chunks + citations + KG join hints.
9. **svc-reason** — deterministic calculators (employment, self-employment, property, dividends/interest, allowances, NIC, HICBC, student loans); Cypher materializers; explanations.
10. **svc-forms** — fill PDFs; ZIP evidence bundle (signed manifest).
11. **svc-hmrc** — submit stub|sandbox|live; rate-limit & retries; submission audit.
12. **svc-firm-connectors** — read-only connectors to Firm Databases; sync to **Secure Client Data Store** with lineage.
13. **ui-review** — Next.js reviewer portal (SSO via Traefik+Authentik); reviewers accept/override extractions.

## Orchestration & Messaging

- **Prefect 2.x** for local orchestration; **Temporal** for production scale (sagas, retries, idempotency).
- Events: Kafka (or SQS/SNS) — `doc.ingested`, `doc.ocr_ready`, `doc.extracted`, `kg.upserted`, `rag.indexed`, `calc.schedule_ready`, `form.filled`, `hmrc.submitted`, `review.requested`, `review.completed`, `firm.sync.completed`.

## Concrete Stack (pin/assume unless replaced)

- **Languages:** Python **3.12**, TypeScript 5/Node 20
- **Frameworks:** FastAPI, Pydantic v2, SQLAlchemy 2 (ledger), Prefect 2.x (local), Temporal (scale)
- **Gateway:** **Traefik** 3.x with **Authentik Outpost** (ForwardAuth)
- **Identity/SSO:** **Authentik** (OIDC/OAuth2)
- **Secrets:** **Vault** (AppRole/JWT; Transit for envelope encryption)
- **Object Storage:** **MinIO** (S3 API)
- **Vector DB:** **Qdrant** 1.x (dense + sparse hybrid)
- **Embeddings/Rerankers (local-first):**
  Dense: `bge-m3` or `bge-small-en-v1.5`; Sparse: BM25/SPLADE (Qdrant sparse); Reranker: `cross-encoder/ms-marco-MiniLM-L-6-v2`
- **Datastores:**

  - **Secure Client Data Store:** PostgreSQL 15 (encrypted; RLS; pgcrypto)
  - **KG:** Neo4j 5.x
  - **Cache/locks:** Redis

- **Infra:** **Docker-Compose** for local; **Kubernetes** for scale (Helm, ArgoCD optional later)
- **CI/CD:** **Gitea** + Gitea Actions (or Drone) → container registry → deploy

## Data Layer (three pillars + fusion)

1. **Firm Databases** → **Firm Connectors** (read-only) → **Secure Client Data Store (Postgres)** with lineage.
2. **Vector DB / Knowledge Base (Qdrant)** — internal knowledge, legislation, best practices, glossary; **no PII** (placeholders + hashes).
3. **Knowledge Graph (Neo4j)** — accounting/tax ontology with evidence anchors and rules/calculations.

**Fusion strategy:** Query → RAG retrieve (Qdrant) + KG traverse → **fusion** scoring (α·dense + β·sparse + γ·KG-link-boost) → results with citations (URL/doc_id+page/anchor) and graph paths.

## Non-functional Targets

- SLOs: ingest→extract p95 ≤ 3m; reconciliation ≥ 98%; lineage coverage ≥ 99%; schedule error ≤ 1/1k
- Throughput: local 2 docs/s; scale 5 docs/s sustained; burst 20 docs/s
- Idempotency: `sha256(doc_checksum + extractor_version)`
- Retention: raw images 7y; derived text 2y; vectors (non-PII) 7y; PII-min logs 90d
- Erasure: per `client_id` across MinIO, KG, Qdrant (payload filter), Postgres rows

---

# REPOSITORY LAYOUT (monorepo, local-first)

```
repo/
  apps/
    svc-ingestion/      svc-rpa/           svc-ocr/           svc-extract/
    svc-normalize-map/  svc-kg/            svc-rag-indexer/   svc-rag-retriever/
    svc-reason/         svc-forms/         svc-hmrc/          svc-firm-connectors/
    ui-review/
  kg/
    ONTOLOGY.md
    schemas/{nodes_and_edges.schema.json, context.jsonld, shapes.ttl}
    db/{neo4j_schema.cypher, seed.cypher}
    reasoning/schedule_queries.cypher
  retrieval/
    chunking.yaml  qdrant_collections.json  indexer.py  retriever.py  fusion.py
  config/{heuristics.yaml, mapping.json}
  prompts/{doc_classify.txt, kv_extract.txt, table_extract.txt, entity_link.txt, rag_answer.txt}
  pipeline/etl.py
  infra/
    compose/{docker-compose.local.yml, traefik.yml, traefik-dynamic.yml, env.example}
    k8s/ (optional later: Helm charts)
  security/{dpia.md, ropa.md, retention_policy.md, threat_model.md}
  ops/
    runbooks/{ingest.md, calculators.md, hmrc.md, vector-indexing.md, dr-restore.md}
    dashboards/grafana.json
    alerts/prometheus-rules.yaml
  tests/{unit, integration, e2e, data/{synthetic, golden}}
  Makefile
  .gitea/workflows/ci.yml
  mkdocs.yml
```

---

# DELIVERABLES (RETURN ALL AS MARKED CODE BLOCKS)

1. **Ontology** (Concept model; JSON-Schema; JSON-LD; Neo4j DDL)
2. **Heuristics & Rules (YAML)**
3. **Extraction pipeline & prompts**
4. **RAG & Retrieval Layer** (chunking, Qdrant collections, indexer, retriever, fusion)
5. **Reasoning layer** (deterministic calculators + Cypher + tests)
6. **Agent interface (Tooling API)**
7. **Quality & Safety** (datasets, metrics, tests, red-team)
8. **Graph Constraints** (SHACL, IDs, bitemporal)
9. **Security & Compliance** (DPIA, ROPA, encryption, auditability)
10. **Worked Example** (end-to-end UK SA sample)
11. **Observability & SRE** (SLIs/SLOs, tracing, idempotency, DR, cost controls)
12. **Architecture & Local Infra** (**docker-compose** with Traefik + Authentik + Vault + MinIO + Qdrant + Neo4j + Postgres + Redis + Prometheus/Grafana + Loki + Unleash + services)
13. **Repo Scaffolding & Makefile** (dev tasks, lint, test, build, run)
14. **Firm Database Connectors** (data contracts, sync jobs, lineage)
15. **Traefik & Authentik configs** (static+dynamic, ForwardAuth, route labels)

---

# ONTOLOGY REQUIREMENTS (as before + RAG links)

- Nodes: `TaxpayerProfile`, `TaxYear`, `Jurisdiction`, `TaxForm`, `Schedule`, `FormBox`, `Document`, `Evidence`, `Party`, `Account`, `IncomeItem`, `ExpenseItem`, `PropertyAsset`, `BusinessActivity`, `Allowance`, `Relief`, `PensionContribution`, `StudentLoanPlan`, `Payment`, `ExchangeRate`, `Calculation`, `Rule`, `NormalizationEvent`, `Reconciliation`, `Consent`, `LegalBasis`, `ImportJob`, `ETLRun`
- Relationships: `BELONGS_TO`, `OF_TAX_YEAR`, `IN_JURISDICTION`, `HAS_SECTION`, `HAS_BOX`, `REPORTED_IN`, `COMPUTES`, `DERIVED_FROM`, `SUPPORTED_BY`, `PAID_BY`, `PAID_TO`, `OWNS`, `RENTED_BY`, `EMPLOYED_BY`, `APPLIES_TO`, `APPLIES`, `VIOLATES`, `NORMALIZED_FROM`, `HAS_VALID_BASIS`, `PRODUCED_BY`, **`CITES`**, **`DESCRIBES`**
- **Bitemporal** and **provenance** mandatory.

---

# UK-SPECIFIC REQUIREMENTS

- Year boundary 6 Apr–5 Apr; basis period reform toggle
- Employment aggregation, BIK, PAYE offsets
- Self-employment: allowable/disallowable, capital allowances (AIA/WDA/SBA), loss rules, **NIC Class 2 & 4**
- Property: FHL tests, **mortgage interest 20% credit**, Rent-a-Room, joint splits
- Savings/dividends: allowances & rate bands; ordering
- Personal allowance tapering; Gift Aid & pension gross-up; **HICBC**; **Student Loan** plans 1/2/4/5 & PGL
- Rounding per `FormBox.rounding_rule`

---

# YAML HEURISTICS (KEEP SEPARATE FILE)

- document_kinds, field_normalization, line_item_mapping
- period_inference (UK boundary + reform), dedupe_rules
- **validation_rules:** `utr_checksum`, `ni_number_regex`, `iban_check`, `vat_gb_mod97`, `rounding_policy: "HMRC"`, `numeric_tolerance: 0.01`
- **entity_resolution:** blocking keys, fuzzy thresholds, canonical source priority
- **privacy_redaction:** `mask_except_last4` for NI/UTR/IBAN/sort_code/phone/email
- **jurisdiction_overrides:** by {{jurisdiction}} and {{tax\_year}}

---

# EXTRACTION PIPELINE (SPECIFY CODE & PROMPTS)

- ingest → classify → OCR/layout → extract (schema-constrained JSON with bbox/page) → validate → normalize → map_to_graph → post-checks
- Prompts: `doc_classify`, `kv_extract`, `table_extract` (multi-page), `entity_link`
- Contract: **JSON schema enforcement** with retry/validator loop; temperature guidance
- Reliability: de-skew/rotation/language/handwriting policy
- Mapping config: JSON mapping to nodes/edges + provenance (doc_id/page/bbox/text_hash)

---

# RAG & RETRIEVAL LAYER (Qdrant + KG Fusion)

- Collections: `firm_knowledge`, `legislation`, `best_practices`, `glossary` (payloads include jurisdiction, tax_years, topic_tags, version, `pii_free:true`)
- Chunking: layout-aware; tables serialized; \~1.5k token chunks, 10–15% overlap
- Indexer: de-identify PII; placeholders only; embeddings (dense) + sparse; upsert with payload
- Retriever: hybrid scoring (α·dense + β·sparse), filters (jurisdiction/tax_year), rerank; return **citations** + **KG hints**
- Fusion: boost results linked to applicable `Rule`/`Calculation`/`Evidence` for current schedule
- Right-to-erasure: purge vectors via payload filter (`client_id?` only for client-authored knowledge)

---

# REASONING & CALCULATION (DETERMINISTIC)

- Order: incomes → allowances/capital allowances → loss offsets → personal allowance → savings/dividend bands → HICBC & student loans → NIC Class 2/4 → property 20% credit/FHL/Rent-a-Room
- Cypher materializers per schedule/box; explanations via `DERIVED_FROM` and RAG `CITES`
- Unit tests per rule; golden files; property-based tests

---

# AGENT TOOLING API (JSON SCHEMAS)

1. `ComputeSchedule({tax_year, taxpayer_id, schedule_id}) -> {boxes[], totals[], explanations[]}`
2. `PopulateFormBoxes({tax_year, taxpayer_id, form_id}) -> {fields[], pdf_fields[], confidence, calibrated_confidence}`
3. `AskClarifyingQuestion({gap, candidate_values, evidence}) -> {question_text, missing_docs}`
4. `GenerateEvidencePack({scope}) -> {bundle_manifest, signed_hashes}`
5. `ExplainLineage({node_id|field}) -> {chain:[evidence], graph_paths}`
6. `CheckDocumentCoverage({tax_year, taxpayer_id}) -> {required_docs[], missing[], blockers[]}`
7. `SubmitToHMRC({tax_year, taxpayer_id, dry_run}) -> {status, submission_id?, errors[]}`
8. `ReconcileBank({account_id, period}) -> {unmatched_invoices[], unmatched_bank_lines[], deltas}`
9. `RAGSearch({query, tax_year?, jurisdiction?, k?}) -> {chunks[], citations[], kg_hints[], calibrated_confidence}`
10. `SyncFirmDatabases({since}) -> {objects_synced, errors[]}`

**Env flags:** `HMRC_MTD_ITSA_MODE`, `RATE_LIMITS`, `RAG_EMBEDDING_MODEL`, `RAG_RERANKER_MODEL`, `RAG_ALPHA_BETA_GAMMA`

---

# SECURITY & COMPLIANCE

- **Traefik + Authentik SSO at edge** (ForwardAuth); per-route RBAC; inject verified claims headers/JWT
- **Vault** for secrets (AppRole/JWT, Transit for envelope encryption)
- **PII minimization:** no PII in Qdrant; placeholders; PII mapping only in Secure Client Data Store
- **Auditability:** tamper-evident logs (hash chain), signer identity, time sync
- **DPIA, ROPA, retention policy, right-to-erasure** workflows

---

# CI/CD (Gitea)

- Gitea Actions: `lint` (ruff/mypy/eslint), `test` (pytest+coverage, e2e), `build` (Docker), `scan` (Trivy/SAST), `push` (registry), `deploy` (compose up or K8s apply)
- SemVer tags; SBOM (Syft); OpenAPI + MkDocs publish; pre-commit hooks

---

# OBSERVABILITY & SRE

- SLIs/SLOs: ingest_time_p50, extract_precision\@field≥0.97, reconciliation_pass_rate≥0.98, lineage_coverage≥0.99, time_to_review_p95
- Dashboards: ingestion throughput, OCR error rates, extraction precision, mapping latency, calculator failures, HMRC submits, **RAG recall/precision & faithfulness**
- Alerts: OCR 5xx spike, extraction precision dip, reconciliation failures, HMRC rate-limit breaches, RAG drift
- Backups/DR: Neo4j dump (daily), Postgres PITR, Qdrant snapshot, MinIO versioning; quarterly restore test
- Cost controls: embedding cache, incremental indexing, compaction/TTL for stale vectors, cold archive for images

---

# OUTPUT FORMAT (STRICT)

Return results in the following order, each in its own fenced code block **with the exact language tag**:

```md
<!-- FILE: ONTOLOGY.md -->

# Concept Model

...
```

```json
// FILE: schemas/nodes_and_edges.schema.json
{ ... }
```

```json
// FILE: schemas/context.jsonld
{ ... }
```

```turtle
# FILE: schemas/shapes.ttl
# SHACL shapes for node/edge integrity
...
```

```cypher
// FILE: db/neo4j_schema.cypher
CREATE CONSTRAINT ...
```

```yaml
# FILE: config/heuristics.yaml
document_kinds: ...
```

```json
# FILE: config/mapping.json
{ "mappings": [ ... ] }
```

```yaml
# FILE: retrieval/chunking.yaml
# Layout-aware chunking, tables, overlap, token targets
```

```json
# FILE: retrieval/qdrant_collections.json
{
  "collections": [
    { "name": "firm_knowledge", "dense": {"size": 1024}, "sparse": true, "payload_schema": { ... } },
    { "name": "legislation", "dense": {"size": 1024}, "sparse": true, "payload_schema": { ... } },
    { "name": "best_practices", "dense": {"size": 1024}, "sparse": true, "payload_schema": { ... } },
    { "name": "glossary", "dense": {"size": 768}, "sparse": true, "payload_schema": { ... } }
  ]
}
```

```python
# FILE: retrieval/indexer.py
# De-identify -> embed dense/sparse -> upsert to Qdrant with payload
...
```

```python
# FILE: retrieval/retriever.py
# Hybrid retrieval (alpha,beta), rerank, filters, return citations + KG hints
...
```

```python
# FILE: retrieval/fusion.py
# Join RAG chunks to KG rules/calculations/evidence; boost linked results
...
```

```txt
# FILE: prompts/rag_answer.txt
[Instruction: cite every claim; forbid PII; return calibrated_confidence; JSON contract]
```

```python
# FILE: pipeline/etl.py
def ingest(...): ...
```

```txt
# FILE: prompts/kv_extract.txt
[Prompt with JSON contract + examples]
```

```cypher
// FILE: reasoning/schedule_queries.cypher
// SA105: compute property income totals
MATCH ...
```

```json
// FILE: tools/agent_tools.json
{ ... }
```

```yaml
# FILE: infra/compose/docker-compose.local.yml
# Traefik (with Authentik ForwardAuth), Authentik, Vault, MinIO, Qdrant, Neo4j, Postgres, Redis, Prometheus/Grafana, Loki, Unleash, all services
```

```yaml
# FILE: infra/compose/traefik.yml
# Static config: entryPoints, providers, certificates, access logs
entryPoints:
  web:
    address: ":80"
  websecure:
    address: ":443"
providers:
  docker: {}
  file:
    filename: /etc/traefik/traefik-dynamic.yml
api:
  dashboard: true
log:
  level: INFO
accessLog: {}
```

```yaml
# FILE: infra/compose/traefik-dynamic.yml
# Dynamic config: Authentik ForwardAuth middleware + routers per service
http:
  middlewares:
    authentik-forwardauth:
      forwardAuth:
        address: "http://authentik-outpost:9000/outpost.goauthentik.io/auth/traefik"
        trustForwardHeader: true
        authResponseHeaders:
          - X-Authenticated-User
          - X-Authenticated-Email
          - X-Authenticated-Groups
          - Authorization
    rate-limit:
      rateLimit:
        average: 50
        burst: 100

  routers:
    svc-extract:
      rule: "Host(`api.local`) && PathPrefix(`/extract`)"
      entryPoints: ["websecure"]
      service: svc-extract
      middlewares: ["authentik-forwardauth", "rate-limit"]
      tls: {}
  services:
    svc-extract:
      loadBalancer:
        servers:
          - url: "http://svc-extract:8000"
```

```yaml
# FILE: infra/compose/env.example
DOMAIN=local
EMAIL=admin@local
MINIO_ROOT_USER=minio
MINIO_ROOT_PASSWORD=miniopass
POSTGRES_PASSWORD=postgres
NEO4J_PASSWORD=neo4jpass
QDRANT__SERVICE__GRPC_PORT=6334
VAULT_DEV_ROOT_TOKEN_ID=root
AUTHENTIK_SECRET_KEY=changeme
RAG_EMBEDDING_MODEL=bge-small-en-v1.5
RAG_RERANKER_MODEL=cross-encoder/ms-marco-MiniLM-L-6-v2
```

```yaml
# FILE: .gitea/workflows/ci.yml
# Lint → Test → Build → Scan → Push → Deploy (compose up)
```

```makefile
# FILE: Makefile
# bootstrap, run, test, lint, build, deploy, format, seed
...
```

```md
<!-- FILE: TESTPLAN.md -->

## Datasets, Metrics, Acceptance Criteria

- Extraction precision/recall per field
- Schedule-level absolute error
- Reconciliation pass-rate
- Explanation coverage
- RAG retrieval: top-k recall, nDCG, faithfulness, groundedness
- Security: Traefik+Authentik route auth tests, header spoofing prevention (internal network, trusted proxy)
- Red-team cases (OCR noise, conflicting docs, PII leak prevention)
  ...
```

---

# STYLE & GUARANTEES

- Be **concise but complete**; prefer schemas/code over prose.
- **No chain-of-thought.** Provide final artifacts and brief rationales.
- Every numeric output must include **lineage to Evidence → Document (page/bbox/text_hash)** and **citations** for narrative answers.
- Parameterize by {{jurisdiction}} and {{tax\_year}}.
- Include **calibrated_confidence** and name calibration method.
- Enforce **SHACL** on KG writes; reject/queue fixes on violation.
- **No PII** in Qdrant. Use de-ID placeholders; keep mappings only in Secure Client Data Store.
- Deterministic IDs; reproducible builds; version-pinned dependencies.
- **Trust boundary:** only Traefik exposes ports; all services on a private network; services accept only requests with Traefik’s network identity; **never trust client-supplied auth headers**.

# START

Produce the deliverables now, in the exact order and file/block structure above, implementing the **local-first stack (Python 3.12, Prefect, Vault, MinIO, Playwright, Qdrant, Authentik, Traefik, Docker-Compose, Gitea)** with optional **scale-out** notes (Temporal, K8s) where specified.