{"oracleNode":"sonder-oracle-edge-uk-1","jurisdiction":"UK","timestamp":"2026-11-01T17:45:40.876Z","activeCatalystsCount":1,"catalysts":[{"catalystId":"cat_hmrc_fleet_depr_2026","oracleSignature":"sig_oracle_0x7b12d9","type":"statutory_deadline","jurisdiction":"UK","title":"HMRC Q4 Commercial Fleet Full-Expensing & Depreciation Window","description":"Commercial fleet operators with 20+ vehicles can claim accelerated capital allowances before the Q4 statutory reconciliation cutoff.","effectiveDate":"2026-10-01T00:00:00+00:00","expiryDate":"2026-12-31T23:59:59+00:00","affectedCriteria":{"sectors":["logistics","transport","construction"],"minVehicles":20},"generatedFrictionId":"fleet_q4_depreciation_2026","urgencyProfile":{"daysOut7":100,"daysOut14":90,"daysOut30":60,"daysOut90":20},"sourceAuthority":"HM Revenue & Customs (HMRC) Capital Allowance Guidance 2026","sourceUrl":"https://www.gov.uk/capital-allowances","verifiedAt":"2026-09-04T10:37:57.989294+00:00"}]}