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Map the HMRC Survey of Personal Incomes 2023-24 outturn to PolicyEngine year 2023, the tax year it describes, instead of 2024. Return each SPI income band as one target that holds both the base year and the projected years, so calibration uses the projected values rather than the base-year outturn carried forward. Regenerate the SPI projections from the corrected base year with the current uprating factors. Defer the CGT year mapping and aggregate/band feasibility to a follow-up on top of #571.
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