[MaxGhenis]

Three wording-only changes to the trading allowance explainer (merged in #1463), applying Max's active-voice rule from 28 Oct. They come from the voice sweep of the Autumn Budget 2026 posts, where an independent reviewer passed each pair.

Line	Before	After
16	If receipts are within the allowance, full relief can make the taxable amount zero.	If receipts do not exceed the allowance, full relief can make the taxable amount zero.
358	…it is assumed not to meet UC's gainful self-employment definition…	…we assume it does not meet UC's gainful self-employment definition…
370	The government's costing, certified by the OBR, is set out line by line as measure 15 in Table 1.1…	The government's costing, certified by the OBR, appears line by line as measure 15 in Table 1.1…

No figure, link, citation or other line changes. Line 16's "do not exceed" also matches the legal test for full relief: relevant receipts not exceeding the allowance.

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[MaxGhenis]

Merge audit: admin squash at 6ce77fd

This is a wording-only follow-up to #1463. The PR is under Max's account, so no one else can give the required approving review, and I'm merging it with --admin --match-head-commit 6ce77fd9ce0f7e1f50bf56658616f2c9b239e943.

• Max's standing go, relayed by the Budget coordinator: "Seats merge each when green (Recommended)". The option read: "Each merges once CI exits 0 and an independent reviewer confirms wording-only; seat approves as you and squashes at the reviewed head; no --admin past checks."
• CI: gh pr checks exits 0 at 6ce77fd. All 10 pass: Build, Lint and format, Tests, Type checking, Visual regression, embedded site URLs, Storybook and Vercel. mergeable is MERGEABLE, and there is no CHANGES_REQUESTED review.
• Independent review: an Opus 5.5 reviewer checked the PR diff at 6ce77fd and returned VERDICT: WORDING-ONLY.
  • Scope: one file, 3 additions and 3 deletions, one commit on 9446f05. The word-level changes are "are within" → "do not exceed", "is assumed … to" → "we assume … does", and "is set out" → "appears". With letters stripped, each old and new line is identical, so no figure, £ amount, %, URL, link or punctuation changed. No table, chart, front matter or posts.json is touched. A trial merge onto current main (e53a1d3) is clean and changes only these 3 lines.
  • Meaning: "do not exceed the allowance" follows ITTOIA 2005 s783AE(1)(b) ("does not exceed the individual's trading allowance") word for word. "We assume" names who makes the assumption, as the post's other first-person lines do. "Appears line by line" keeps the costing at measure 15 in Table 1.1.
  • Language: all three are grammatical British English. One style nit, not blocking: "appears line by line" is slightly less idiomatic than "is set out".
• Scope: three sentences in uk-autumn-budget-2026-trading-allowance.md. No figure, link or citation changes.

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