diff --git a/backend/handlers/payments/errors_extra_test.go b/backend/handlers/payments/errors_extra_test.go
new file mode 100644
index 0000000..f82f8f0
--- /dev/null
+++ b/backend/handlers/payments/errors_extra_test.go
@@ -0,0 +1,74 @@
+//go:build test && dev
+
+package payments
+
+import (
+	"errors"
+	"testing"
+)
+
+// TestSquareRefundStatusToLocal_Table covers the full Square refund status
+// space: COMPLETED/APPROVED → 'completed' terminal, FAILED/REJECTED → 'failed'
+// terminal, and all other statuses (PENDING, CANCELED, unknown, empty,
+// lowercase) → non-terminal with empty local status.
+func TestSquareRefundStatusToLocal_Table(t *testing.T) {
+	t.Parallel()
+
+	tests := []struct {
+		input        string
+		wantStatus   string
+		wantTerminal bool
+	}{
+		{"COMPLETED", "completed", true},
+		{"APPROVED", "completed", true},
+		{"FAILED", "failed", true},
+		{"REJECTED", "failed", true},
+		{"PENDING", "", false},
+		{"CANCELED", "", false},
+		{"", "", false},
+		{"UNKNOWN", "", false},
+		{"completed", "", false},
+		{"failed", "", false},
+		{"approved", "", false},
+	}
+	for _, tt := range tests {
+		t.Run(tt.input, func(t *testing.T) {
+			status, terminal := SquareRefundStatusToLocal(tt.input)
+			if status != tt.wantStatus {
+				t.Errorf("SquareRefundStatusToLocal(%q) status = %q, want %q", tt.input, status, tt.wantStatus)
+			}
+			if terminal != tt.wantTerminal {
+				t.Errorf("SquareRefundStatusToLocal(%q) terminal = %v, want %v", tt.input, terminal, tt.wantTerminal)
+			}
+		})
+	}
+}
+
+// TestRoundingEpsilon_AtBoundary verifies roundingEpsilon is within the
+// expected range (0.004 ± 0.001) so the money-safety zero threshold is stable.
+func TestRoundingEpsilon_AtBoundary(t *testing.T) {
+	t.Parallel()
+
+	if roundingEpsilon < 0.003 || roundingEpsilon > 0.005 {
+		t.Errorf("roundingEpsilon = %.6f, expected ~0.004", roundingEpsilon)
+	}
+}
+
+// TestIsVerificationRequiredError_NilError safely handles nil input.
+func TestIsVerificationRequiredError_NilError(t *testing.T) {
+	t.Parallel()
+
+	if isVerificationRequiredError(nil) {
+		t.Error("nil error must not be verification required")
+	}
+}
+
+// TestIsVerificationRequiredError_PlainError safely handles a non-structured
+// error with no Square error code.
+func TestIsVerificationRequiredError_PlainError(t *testing.T) {
+	t.Parallel()
+
+	if isVerificationRequiredError(errors.New("network timeout")) {
+		t.Error("a plain network error must not be verification required")
+	}
+}
\ No newline at end of file
diff --git a/backend/handlers/payments/giftcard_limits_test.go b/backend/handlers/payments/giftcard_limits_test.go
new file mode 100644
index 0000000..f707c57
--- /dev/null
+++ b/backend/handlers/payments/giftcard_limits_test.go
@@ -0,0 +1,380 @@
+//go:build test && dev
+
+package payments
+
+import (
+	"context"
+	"testing"
+	"time"
+
+	"crussell/clock"
+	"crussell/db"
+	"crussell/testutils"
+	"crussell/testutils/fixtures"
+
+	"github.com/stretchr/testify/require"
+)
+
+// ===========================================================================
+// userGiftCardSpentToday
+// ===========================================================================
+
+func TestUserGiftCardSpentToday_ZeroRows(t *testing.T) {
+	t.Parallel()
+	ctx, tx := testutils.SetupTestTx(t)
+
+	userID, err := fixtures.CreateTestUser(tx)
+	require.NoError(t, err)
+
+	spent, err := userGiftCardSpentToday(ctx, tx, userID)
+	require.NoError(t, err)
+	require.Equal(t, float64(0), spent, "expected 0 when no gift_card_transactions exist")
+}
+
+func TestUserGiftCardSpentToday_SinglePurchase(t *testing.T) {
+	t.Parallel()
+	ctx, tx := testutils.SetupTestTx(t)
+
+	userID, err := fixtures.CreateTestUser(tx)
+	require.NoError(t, err)
+
+	// Create a purchase row with today's date
+	gcID := insertGiftCard(ctx, t, tx, nil)
+	insertGiftCardTransaction(ctx, t, tx, gcID, userID, "purchase", "api", 100.00)
+
+	spent, err := userGiftCardSpentToday(ctx, tx, userID)
+	require.NoError(t, err)
+	require.InDelta(t, 100.00, spent, 0.005, "expected £100.00 from single purchase")
+}
+
+func TestUserGiftCardSpentToday_MultiplePurchases(t *testing.T) {
+	t.Parallel()
+	ctx, tx := testutils.SetupTestTx(t)
+
+	userID, err := fixtures.CreateTestUser(tx)
+	require.NoError(t, err)
+
+	gcID := insertGiftCard(ctx, t, tx, nil)
+	insertGiftCardTransaction(ctx, t, tx, gcID, userID, "purchase", "api", 100.00)
+	insertGiftCardTransaction(ctx, t, tx, gcID, userID, "purchase", "api", 200.00)
+	insertGiftCardTransaction(ctx, t, tx, gcID, userID, "purchase", "api", 50.00)
+
+	spent, err := userGiftCardSpentToday(ctx, tx, userID)
+	require.NoError(t, err)
+	require.InDelta(t, 350.00, spent, 0.005, "expected £350.00 from 3 purchases")
+}
+
+func TestUserGiftCardSpentToday_CapBoundary_Exactly(t *testing.T) {
+	t.Parallel()
+	ctx, tx := testutils.SetupTestTx(t)
+
+	userID, err := fixtures.CreateTestUser(tx)
+	require.NoError(t, err)
+
+	// maxUserGiftCardDailyPence = 500_00 → £500.00
+	capPounds := float64(maxUserGiftCardDailyPence) / 100.0
+	gcID := insertGiftCard(ctx, t, tx, nil)
+	insertGiftCardTransaction(ctx, t, tx, gcID, userID, "purchase", "api", capPounds)
+
+	spent, err := userGiftCardSpentToday(ctx, tx, userID)
+	require.NoError(t, err)
+	require.InDelta(t, capPounds, spent, 0.005, "expected exactly the cap at £%.2f", capPounds)
+}
+
+func TestUserGiftCardSpentToday_OnePennyOverCap(t *testing.T) {
+	t.Parallel()
+	ctx, tx := testutils.SetupTestTx(t)
+
+	userID, err := fixtures.CreateTestUser(tx)
+	require.NoError(t, err)
+
+	// One penny over the daily cap
+	capPounds := float64(maxUserGiftCardDailyPence) / 100.0
+	over := capPounds + 0.01
+	gcID := insertGiftCard(ctx, t, tx, nil)
+	insertGiftCardTransaction(ctx, t, tx, gcID, userID, "purchase", "api", over)
+
+	spent, err := userGiftCardSpentToday(ctx, tx, userID)
+	require.NoError(t, err)
+	require.InDelta(t, over, spent, 0.005, "expected £%.2f (one penny over cap)", over)
+	require.True(t, spent > capPounds, "expected spent %.2f to exceed cap %.2f", spent, capPounds)
+}
+
+func TestUserGiftCardSpentToday_FiltersTransactionType(t *testing.T) {
+	t.Parallel()
+	ctx, tx := testutils.SetupTestTx(t)
+
+	userID, err := fixtures.CreateTestUser(tx)
+	require.NoError(t, err)
+
+	gcID := insertGiftCard(ctx, t, tx, nil)
+	// Only 'purchase' should be counted — insert a 'topup' row that must be excluded
+	insertGiftCardTransaction(ctx, t, tx, gcID, userID, "topup", "api", 500.00)
+
+	spent, err := userGiftCardSpentToday(ctx, tx, userID)
+	require.NoError(t, err)
+	require.Equal(t, float64(0), spent, "expected 0 — 'topup' rows are not purchases")
+}
+
+func TestUserGiftCardSpentToday_FiltersReferenceType(t *testing.T) {
+	t.Parallel()
+	ctx, tx := testutils.SetupTestTx(t)
+
+	userID, err := fixtures.CreateTestUser(tx)
+	require.NoError(t, err)
+
+	gcID := insertGiftCard(ctx, t, tx, nil)
+	// Only 'api' reference type should be counted — 'till_sale' must be excluded
+	insertGiftCardTransaction(ctx, t, tx, gcID, userID, "purchase", "till_sale", 200.00)
+
+	spent, err := userGiftCardSpentToday(ctx, tx, userID)
+	require.NoError(t, err)
+	require.Equal(t, float64(0), spent, "expected 0 — 'till_sale' reference_type is excluded")
+}
+
+func TestUserGiftCardSpentToday_DifferentUserNotCounted(t *testing.T) {
+	t.Parallel()
+	ctx, tx := testutils.SetupTestTx(t)
+
+	userID, err := fixtures.CreateTestUser(tx)
+	require.NoError(t, err)
+
+	otherID, err := fixtures.CreateTestUser(tx)
+	require.NoError(t, err)
+
+	gcID := insertGiftCard(ctx, t, tx, nil)
+	// Other user's purchase should not count toward this user
+	insertGiftCardTransaction(ctx, t, tx, gcID, userID, "purchase", "api", 100.00)
+	insertGiftCardTransaction(ctx, t, tx, gcID, otherID, "purchase", "api", 300.00)
+
+	spent, err := userGiftCardSpentToday(ctx, tx, userID)
+	require.NoError(t, err)
+	require.InDelta(t, 100.00, spent, 0.005, "expected only this user's purchases")
+}
+
+// ===========================================================================
+// adminGiftCardValueToday
+// ===========================================================================
+
+func TestAdminGiftCardValueToday_ZeroRows(t *testing.T) {
+	t.Parallel()
+	ctx, tx := testutils.SetupTestTx(t)
+
+	adminID, err := fixtures.CreateTestAdminUser(tx)
+	require.NoError(t, err)
+
+	value, err := adminGiftCardValueToday(ctx, tx, adminID)
+	require.NoError(t, err)
+	require.Equal(t, float64(0), value, "expected 0 when no gift cards or transactions exist")
+}
+
+func TestAdminGiftCardValueToday_CardsCreatedToday(t *testing.T) {
+	t.Parallel()
+	ctx, tx := testutils.SetupTestTx(t)
+
+	adminID, err := fixtures.CreateTestAdminUser(tx)
+	require.NoError(t, err)
+
+	// Term 1: cards created today by this admin
+	insertGiftCard(ctx, t, tx, &giftCardOptions{createdBy: adminID, totalFunds: 200.00})
+	insertGiftCard(ctx, t, tx, &giftCardOptions{createdBy: adminID, totalFunds: 300.00})
+
+	value, err := adminGiftCardValueToday(ctx, tx, adminID)
+	require.NoError(t, err)
+	require.InDelta(t, 500.00, value, 0.005, "expected £500 from two cards created today")
+}
+
+func TestAdminGiftCardValueToday_TopUpOnPreExistingCard(t *testing.T) {
+	t.Parallel()
+	ctx, tx := testutils.SetupTestTx(t)
+
+	adminID, err := fixtures.CreateTestAdminUser(tx)
+	require.NoError(t, err)
+
+	// Card created YESTERDAY (created_at = -48h) so it's NOT counted in term 1
+	gcID := insertGiftCardAt(ctx, t, tx, &giftCardOptions{createdBy: adminID, totalFunds: 100.00}, clock.Now().Add(-48*time.Hour))
+
+	// Topup today on that pre-existing card — counted in term 2
+	insertGiftCardTransaction(ctx, t, tx, gcID, adminID, "topup", "api", 50.00)
+
+	value, err := adminGiftCardValueToday(ctx, tx, adminID)
+	require.NoError(t, err)
+	require.InDelta(t, 50.00, value, 0.005, "expected £50 from topup on pre-existing card")
+}
+
+func TestAdminGiftCardValueToday_TillSaleOnPreExistingCard(t *testing.T) {
+	t.Parallel()
+	ctx, tx := testutils.SetupTestTx(t)
+
+	adminID, err := fixtures.CreateTestAdminUser(tx)
+	require.NoError(t, err)
+
+	// Card created YESTERDAY so it's not counted in term 1
+	gcID := insertGiftCardAt(ctx, t, tx, &giftCardOptions{createdBy: adminID, totalFunds: 100.00}, clock.Now().Add(-48*time.Hour))
+
+	// Till sale today on that pre-existing card — counted in term 3
+	insertTillSale(ctx, t, tx, adminID, gcID, 75.00, "completed")
+
+	value, err := adminGiftCardValueToday(ctx, tx, adminID)
+	require.NoError(t, err)
+	require.InDelta(t, 75.00, value, 0.005, "expected £75 from till sale on pre-existing card")
+}
+
+func TestAdminGiftCardValueToday_CombinedSources(t *testing.T) {
+	t.Parallel()
+	ctx, tx := testutils.SetupTestTx(t)
+
+	adminID, err := fixtures.CreateTestAdminUser(tx)
+	require.NoError(t, err)
+
+	// Term 1: card created today by admin
+	insertGiftCard(ctx, t, tx, &giftCardOptions{createdBy: adminID, totalFunds: 200.00})
+
+	// Pre-existing card (created yesterday) + topup today (term 2)
+	gcPre := insertGiftCardAt(ctx, t, tx, &giftCardOptions{createdBy: adminID, totalFunds: 100.00}, clock.Now().Add(-48*time.Hour))
+	insertGiftCardTransaction(ctx, t, tx, gcPre, adminID, "topup", "api", 50.00)
+
+	// Another pre-existing card + till sale today (term 3)
+	gcPre2 := insertGiftCardAt(ctx, t, tx, &giftCardOptions{createdBy: adminID, totalFunds: 100.00}, clock.Now().Add(-48*time.Hour))
+	insertTillSale(ctx, t, tx, adminID, gcPre2, 25.00, "completed")
+
+	value, err := adminGiftCardValueToday(ctx, tx, adminID)
+	require.NoError(t, err)
+	require.InDelta(t, 275.00, value, 0.005, "expected £275 from all three sources combined")
+}
+
+func TestAdminGiftCardValueToday_DoubleCountPrevention(t *testing.T) {
+	t.Parallel()
+	ctx, tx := testutils.SetupTestTx(t)
+
+	adminID, err := fixtures.CreateTestAdminUser(tx)
+	require.NoError(t, err)
+
+	// Card created today with total_funds_added=200. This is counted in term 1.
+	// A topup AND till sale on that SAME card (created today) must NOT also count
+	// in terms 2 and 3 (the NOT IN subqueries exclude today-created cards).
+	gcID := insertGiftCard(ctx, t, tx, &giftCardOptions{createdBy: adminID, totalFunds: 200.00})
+	insertGiftCardTransaction(ctx, t, tx, gcID, adminID, "topup", "api", 50.00)
+	insertTillSale(ctx, t, tx, adminID, gcID, 25.00, "completed")
+
+	value, err := adminGiftCardValueToday(ctx, tx, adminID)
+	// Only term 1 should count: the 200 from total_funds_added.
+	// The topup and till_sale are on today's card, so they're double-count protected.
+	require.NoError(t, err)
+	require.InDelta(t, 200.00, value, 0.005, "expected only £200 from term 1; topup and sale must be excluded")
+}
+
+func TestAdminGiftCardValueToday_CapBoundary(t *testing.T) {
+	t.Parallel()
+	ctx, tx := testutils.SetupTestTx(t)
+
+	adminID, err := fixtures.CreateTestAdminUser(tx)
+	require.NoError(t, err)
+
+	// maxAdminGiftCardDailyPence = 500_000 → £5,000
+	capPounds := float64(maxAdminGiftCardDailyPence) / 100.0
+	insertGiftCard(ctx, t, tx, &giftCardOptions{createdBy: adminID, totalFunds: capPounds})
+
+	value, err := adminGiftCardValueToday(ctx, tx, adminID)
+	require.NoError(t, err)
+	require.InDelta(t, capPounds, value, 0.005, "expected exactly the admin cap at £%.2f", capPounds)
+}
+
+func TestAdminGiftCardValueToday_OnePennyOverCap(t *testing.T) {
+	t.Parallel()
+	ctx, tx := testutils.SetupTestTx(t)
+
+	adminID, err := fixtures.CreateTestAdminUser(tx)
+	require.NoError(t, err)
+
+	capPounds := float64(maxAdminGiftCardDailyPence) / 100.0
+	over := capPounds + 0.01
+	insertGiftCard(ctx, t, tx, &giftCardOptions{createdBy: adminID, totalFunds: over})
+
+	value, err := adminGiftCardValueToday(ctx, tx, adminID)
+	require.NoError(t, err)
+	require.InDelta(t, over, value, 0.005, "expected £%.2f (one penny over cap)", over)
+	require.True(t, value > capPounds, "expected value %.2f to exceed cap %.2f", value, capPounds)
+}
+
+func TestAdminGiftCardValueToday_IgnoresOtherAdmins(t *testing.T) {
+	t.Parallel()
+	ctx, tx := testutils.SetupTestTx(t)
+
+	adminID, err := fixtures.CreateTestAdminUser(tx)
+	require.NoError(t, err)
+
+	otherAdmin, err := fixtures.CreateTestAdminUser(tx)
+	require.NoError(t, err)
+
+	insertGiftCard(ctx, t, tx, &giftCardOptions{createdBy: adminID, totalFunds: 100.00})
+	insertGiftCard(ctx, t, tx, &giftCardOptions{createdBy: otherAdmin, totalFunds: 500.00})
+
+	value, err := adminGiftCardValueToday(ctx, tx, adminID)
+	require.NoError(t, err)
+	require.InDelta(t, 100.00, value, 0.005, "expected only this admin's card value")
+}
+
+// ===========================================================================
+// Test helpers — build test data with minimal column requirements
+// ===========================================================================
+
+type giftCardOptions struct {
+	createdBy  string
+	totalFunds float64
+}
+
+func insertGiftCard(ctx context.Context, t *testing.T, q db.Querier, opts *giftCardOptions) string {
+	t.Helper()
+	return insertGiftCardAt(ctx, t, q, opts, clock.Now())
+}
+
+func insertGiftCardAt(ctx context.Context, t *testing.T, q db.Querier, opts *giftCardOptions, createdAt time.Time) string {
+	t.Helper()
+	if opts == nil {
+		opts = &giftCardOptions{}
+	}
+	// created_by is nullable, pass nil when empty
+	if opts.createdBy != "" {
+		var id string
+		err := q.QueryRow(ctx, `
+			INSERT INTO gift_cards (total_funds_added, amount_remaining, created_by, created_at)
+			VALUES ($1, $1, $2, $3)
+			RETURNING id
+		`, opts.totalFunds, opts.createdBy, createdAt).Scan(&id)
+		require.NoError(t, err)
+		return id
+	}
+	var id string
+	err := q.QueryRow(ctx, `
+		INSERT INTO gift_cards (total_funds_added, amount_remaining, created_at)
+		VALUES ($1, $1, $2)
+		RETURNING id
+	`, opts.totalFunds, createdAt).Scan(&id)
+	require.NoError(t, err)
+	return id
+}
+
+func insertGiftCardTransaction(ctx context.Context, t *testing.T, q db.Querier, giftCardID, userID, txType, refType string, amount float64) string {
+	t.Helper()
+	var id string
+	err := q.QueryRow(ctx, `
+		INSERT INTO gift_card_transactions (gift_card_id, transaction_type, amount, reference_type, user_id, created_at)
+		VALUES ($1, $2, $3, $4, $5, NOW())
+		RETURNING id
+	`, giftCardID, txType, amount, refType, userID).Scan(&id)
+	require.NoError(t, err)
+	return id
+}
+
+func insertTillSale(ctx context.Context, t *testing.T, q db.Querier, adminID, itemID string, totalAmount float64, status string) string {
+	t.Helper()
+	var id string
+	err := q.QueryRow(ctx, `
+		INSERT INTO till_sales (item_type, item_id, description, quantity, unit_price, total_amount, payment_method, status, created_by, created_at, updated_at)
+		VALUES ('gift_card', $1, 'test till sale', 1, $2, $2, 'online_square', $3, $4, NOW(), NOW())
+		RETURNING id
+	`, itemID, totalAmount, status, adminID).Scan(&id)
+	require.NoError(t, err)
+	return id
+}
\ No newline at end of file
diff --git a/backend/handlers/payments/service_split_records_test.go b/backend/handlers/payments/service_split_records_test.go
new file mode 100644
index 0000000..488b650
--- /dev/null
+++ b/backend/handlers/payments/service_split_records_test.go
@@ -0,0 +1,274 @@
+//go:build test && dev
+
+package payments
+
+import (
+	"math"
+	"testing"
+	"time"
+
+	"crussell/clock"
+
+	"github.com/stretchr/testify/require"
+)
+
+// ===========================================================================
+// buildSplitRecords — additional coverage
+// ===========================================================================
+
+// TestBuildSplitRecords_TipOnly_PostStart verifies that when a booking is
+// already fully paid and a post-start charge is made, the entire amount becomes
+// a tip record.
+func TestBuildSplitRecords_TipOnly_PostStart(t *testing.T) {
+	t.Parallel()
+
+	// Booking total £50, already fully paid (£50). Post-start charge of £10
+	// → remaining = 0, bookingPortion = min(10, 0) = 0, tipPortion = 10.
+	record := makeTestRecord("tip-only-post", "full", 10)
+	info := &BookingPaymentInfo{
+		StartTime:   clock.Now().Add(-1 * time.Hour), // past start
+		TotalAmount: 50,
+		TotalPaid:   50,
+	}
+	records, err := buildSplitRecords(record, "full", info, 10)
+	require.NoError(t, err)
+
+	// Post-start path always appends the primary record even when
+	// bookingPortion=0 (the primary carries the Square payment ID for
+	// refund routing). So we get 2 records: primary (bookingPortion=0)
+	// + the tip record carrying the full amount.
+	require.Equal(t, 2, len(records), "expected 2 records (primary + tip)")
+	for _, r := range records {
+		if r.PaymentType == "tip" {
+			require.InDelta(t, 10.00, r.Amount, 0.005, "tip amount must be £10")
+			require.Equal(t, float64(0), r.Fees, "tip fees must be zero")
+		}
+	}
+
+	var sum float64
+	for _, r := range records {
+		sum += r.Amount
+	}
+	sum = math.Round(sum*100) / 100
+	require.InDelta(t, 10.00, sum, 0.005, "records must partition the charge exactly")
+}
+
+// TestBuildSplitRecords_PostStart_NoOverflow verifies that a post-start charge
+// exactly equal to the remaining balance produces a single record with the
+// original payment type — no tip carve.
+func TestBuildSplitRecords_PostStart_NoOverflow(t *testing.T) {
+	t.Parallel()
+
+	record := makeTestRecord("post-no-overflow", "full", 30)
+	info := &BookingPaymentInfo{
+		StartTime:   clock.Now().Add(-1 * time.Hour),
+		TotalAmount: 50,
+		TotalPaid:   20,
+	}
+	records, err := buildSplitRecords(record, "full", info, 30)
+	require.NoError(t, err)
+
+	require.Equal(t, 1, len(records), "expected 1 record (no tip carve)")
+	require.Equal(t, "full", records[0].PaymentType, "expected original payment type")
+	require.InDelta(t, 30.00, records[0].Amount, 0.005)
+}
+
+// TestBuildSplitRecords_PreStart_DepositRoomExhausted verifies that when the
+// paid amount already covers the 50% protected deposit maximum, no deposit
+// record is produced and the remaining charge goes to balance.
+func TestBuildSplitRecords_PreStart_DepositRoomExhausted(t *testing.T) {
+	t.Parallel()
+
+	// Booking total £100, already paid £50 (which is exactly 50% = deposit
+	// max). A charge of £50 more → deposit room = 0, all £50 → balance.
+	record := makeTestRecord("dep-exhausted", "full", 50)
+	info := &BookingPaymentInfo{
+		StartTime:   clock.Now().Add(48 * time.Hour),
+		TotalAmount: 100,
+		TotalPaid:   50,
+	}
+	records, err := buildSplitRecords(record, "full", info, 50)
+	require.NoError(t, err)
+
+	require.GreaterOrEqual(t, len(records), 1)
+	// The first (and only non-tip) record should be a balance/full type
+	var foundDeposit bool
+	for _, r := range records {
+		if r.PaymentType == "deposit" {
+			foundDeposit = true
+		}
+	}
+	require.False(t, foundDeposit, "no deposit record expected when deposit room is 0")
+
+	var sum float64
+	for _, r := range records {
+		sum += r.Amount
+	}
+	sum = math.Round(sum*100) / 100
+	require.InDelta(t, 50.00, sum, 0.005, "records must partition the charge exactly")
+}
+
+// TestBuildSplitRecords_PreStart_ExactlyToDepositMax verifies a pre-start
+// charge that exactly fills the deposit room without overflow produces a
+// single deposit record.
+func TestBuildSplitRecords_PreStart_ExactlyToDepositMax(t *testing.T) {
+	t.Parallel()
+
+	// Booking total £100, paid £0. maxDeposit = 50% = £50.
+	// charge £50 → depositAmount = min(50, 50) = 50, remaining = 0.
+	record := makeTestRecord("exact-dep", "full", 50)
+	info := &BookingPaymentInfo{
+		StartTime:   clock.Now().Add(48 * time.Hour),
+		TotalAmount: 100,
+		TotalPaid:   0,
+	}
+	records, err := buildSplitRecords(record, "full", info, 50)
+	require.NoError(t, err)
+
+	require.Equal(t, 1, len(records), "expected 1 record (deposit only)")
+	require.Equal(t, "deposit", records[0].PaymentType, "expected deposit type")
+	require.InDelta(t, 50.00, records[0].Amount, 0.005)
+}
+
+// TestBuildSplitRecords_PartialDeposit verifies a pre-start charge that is
+// LESS than the deposit room produces a single deposit record.
+func TestBuildSplitRecords_PartialDeposit(t *testing.T) {
+	t.Parallel()
+
+	// Booking total £100, paid £0. maxDeposit = £50, charge = £20.
+	// depositAmount = min(20, 50) = 20, remainingAfterDeposit = 0.
+	record := makeTestRecord("partial-dep", "full", 20)
+	info := &BookingPaymentInfo{
+		StartTime:   clock.Now().Add(48 * time.Hour),
+		TotalAmount: 100,
+		TotalPaid:   0,
+	}
+	records, err := buildSplitRecords(record, "full", info, 20)
+	require.NoError(t, err)
+
+	require.Equal(t, 1, len(records), "expected 1 record (deposit only)")
+	require.Equal(t, "deposit", records[0].PaymentType)
+	require.InDelta(t, 20.00, records[0].Amount, 0.005)
+}
+
+// TestBuildSplitRecords_TipOnly_PreStart_AlreadyPaid verifies a pre-start
+// charge on a booking that is ALREADY fully paid — the entire charge becomes
+// a tip. The tip record alone carries the whole amount (no deposit/balance
+// since totalPaid already ≥ maxDeposit and totalPaid ≥ totalAmount).
+func TestBuildSplitRecords_TipOnly_PreStart_AlreadyPaid(t *testing.T) {
+	t.Parallel()
+
+	record := makeTestRecord("pre-tip-only", "full", 15)
+	info := &BookingPaymentInfo{
+		StartTime:   clock.Now().Add(48 * time.Hour),
+		TotalAmount: 50,
+		TotalPaid:   50,
+	}
+	records, err := buildSplitRecords(record, "full", info, 15)
+	require.NoError(t, err)
+
+	require.Equal(t, 1, len(records), "expected 1 record (tip only)")
+	require.Equal(t, "tip", records[0].PaymentType)
+	require.InDelta(t, 15.00, records[0].Amount, 0.005)
+
+	var sum float64
+	for _, r := range records {
+		sum += r.Amount
+	}
+	sum = math.Round(sum*100) / 100
+	require.InDelta(t, 15.00, sum, 0.005)
+}
+
+// TestBuildSplitRecords_PreStart_DepositBalanceTip verifies a full split into
+// deposit + balance + tip: charge exceeds the booking total so the overflow
+// becomes a tip.
+func TestBuildSplitRecords_PreStart_DepositBalanceTip(t *testing.T) {
+	t.Parallel()
+
+	// Booking total £100, paid £0. maxDeposit = 50.
+	// Charge £120 → depositAmount = min(120, 50) = 50
+	// remainingAfterDeposit = 70
+	// bookingRemaining = max(0, 100-0-50) = 50
+	// balancePortion = min(70, 50) = 50 → "full" (totalPaidAfterBalance = 0+50+50 = 100 ≥ 100)
+	// tipPortion = 70 - 50 = 20
+	record := makeTestRecord("full-split-w-tip", "full", 120)
+	info := &BookingPaymentInfo{
+		StartTime:   clock.Now().Add(48 * time.Hour),
+		TotalAmount: 100,
+		TotalPaid:   0,
+	}
+	records, err := buildSplitRecords(record, "full", info, 120)
+	require.NoError(t, err)
+
+	require.Equal(t, 3, len(records), "expected 3 records: deposit + balance + tip")
+
+	// Check types
+	require.Equal(t, "deposit", records[0].PaymentType)
+	// balancePortion fills to totalPaidAfterBalance=100≥total=100, and since
+	// totalPaidAfterBalance-balancePortion=50>0 (the deposit was a previous
+	// payment), the type is "balance" not "full".
+	require.Equal(t, "balance", records[1].PaymentType)
+	require.Equal(t, "tip", records[2].PaymentType)
+
+	// Check amounts
+	require.InDelta(t, 50.00, records[0].Amount, 0.005)
+	require.InDelta(t, 50.00, records[1].Amount, 0.005)
+	require.InDelta(t, 20.00, records[2].Amount, 0.005)
+
+	var sum float64
+	for _, r := range records {
+		sum += r.Amount
+	}
+	sum = math.Round(sum*100) / 100
+	require.InDelta(t, 120.00, sum, 0.005)
+
+	// Idempotency keys should be derived
+	require.NotEqual(t, record.IdempotencyKey, records[1].IdempotencyKey)
+	require.NotEqual(t, record.IdempotencyKey, records[2].IdempotencyKey)
+}
+
+// TestBuildSplitRecords_Rounding_SumEqualsCharge runs many random-ish
+// combinations and verifies the sum invariant always holds.
+func TestBuildSplitRecords_Rounding_SumEqualsCharge(t *testing.T) {
+	t.Parallel()
+
+	type testCase struct {
+		name      string
+		total     float64
+		paid      float64
+		charge    float64
+		startTime time.Time
+	}
+	tests := []testCase{
+		{"pre-start: odd amounts", 33.33, 0, 33.33, clock.Now().Add(48 * time.Hour)},
+		{"pre-start: recurring decimal total", 100.00 / 3.0, 0, 33.34, clock.Now().Add(48 * time.Hour)},
+		{"pre-start: small charge on large booking", 500.00, 0, 1.50, clock.Now().Add(48 * time.Hour)},
+		{"pre-start: large charge near total", 200.00, 50.00, 149.99, clock.Now().Add(48 * time.Hour)},
+		{"pre-start: tip overflow with odd amounts", 100.00, 50.00, 75.01, clock.Now().Add(48 * time.Hour)},
+		{"post-start: tip overflow", 50.00, 30.00, 30.00, clock.Now().Add(-1 * time.Hour)},
+		{"post-start: fractional remaining", 100.00, 33.33, 66.67, clock.Now().Add(-1 * time.Hour)},
+	}
+	for _, tt := range tests {
+		t.Run(tt.name, func(t *testing.T) {
+			record := makeTestRecord("rounding-"+tt.name, "full", tt.charge)
+			info := &BookingPaymentInfo{
+				StartTime:   tt.startTime,
+				TotalAmount: tt.total,
+				TotalPaid:   tt.paid,
+			}
+			records, err := buildSplitRecords(record, "full", info, tt.charge)
+			require.NoError(t, err)
+
+			var sum float64
+			for _, r := range records {
+				pence := math.Round(r.Amount * 100)
+				require.InDelta(t, r.Amount*100, pence, 0.001,
+					"record %.4f is not rounded to 2 decimal places", r.Amount)
+				sum += r.Amount
+			}
+			sum = math.Round(sum*100) / 100
+			require.InDelta(t, tt.charge, sum, 0.005,
+				"split sum %.4f != charged amount %.4f", sum, tt.charge)
+		})
+	}
+}
\ No newline at end of file
diff --git a/backend/handlers/payments/validators_extra_test.go b/backend/handlers/payments/validators_extra_test.go
new file mode 100644
index 0000000..f07c458
--- /dev/null
+++ b/backend/handlers/payments/validators_extra_test.go
@@ -0,0 +1,121 @@
+//go:build test && dev
+
+package payments
+
+import (
+	"fmt"
+	"testing"
+)
+
+// TestValidateAmount_ExtraEdgeCases extends the existing ValidateAmount coverage
+// with additional boundary and edge cases for the money-validation function.
+func TestValidateAmount_ExtraEdgeCases(t *testing.T) {
+	t.Parallel()
+
+	tests := []struct {
+		amount  int64
+		wantErr bool
+		desc    string
+	}{
+		// Zero and negative — must be rejected
+		{0, true, "zero is not allowed"},
+		{-1, true, "negative one penny"},
+		{-100, true, "negative £1"},
+		{-1000000, true, "negative £10,000 (must be rejected early, not overflow)"},
+
+		// Normal positive amounts — must pass
+		{1, false, "minimum valid: 1 penny"},
+		{50, false, "50p"},
+		{100, false, "£1"},
+		{5000, false, "£50"},
+		{50000, false, "£500"},
+		{100000, false, "£1,000"},
+		{500000, false, "£5,000"},
+		{999999, false, "£9,999.99 — just under max"},
+		{1000000, false, "£10,000 exactly — boundary allowed"},
+
+		// Above maximum — must be rejected
+		{1000001, true, "£10,000.01 — one penny over max"},
+		{1000050, true, "£10,000.50 — 50p over max"},
+		{2000000, true, "£20,000 — double max"},
+		{99999999, true, "very large amount"},
+	}
+
+	for _, tt := range tests {
+		t.Run(fmt.Sprintf("%s (%d)", tt.desc, tt.amount), func(t *testing.T) {
+			err := ValidateAmount(tt.amount)
+			if tt.wantErr {
+				if err == nil {
+					t.Errorf("expected error for amount %d (%s), got nil", tt.amount, tt.desc)
+				}
+			} else {
+				if err != nil {
+					t.Errorf("unexpected error for amount %d (%s): %v", tt.amount, tt.desc, err)
+				}
+			}
+		})
+	}
+}
+
+// TestValidateAmount_ErrorMessage locks the error messages for the two
+// rejection paths so callers depending on string matching do not silently
+// break.
+func TestValidateAmount_ErrorMessage(t *testing.T) {
+	t.Parallel()
+
+	if err := ValidateAmount(0); err == nil || err.Error() != "amount must be greater than 0" {
+		t.Errorf("zero amount error message mismatch: %v", err)
+	}
+	if err := ValidateAmount(1000001); err == nil || err.Error() != "amount exceeds maximum (£10,000)" {
+		t.Errorf("over-max error message mismatch: %v", err)
+	}
+}
+
+// TestValidatePartialAmount_ErrorMessage locks the error message format.
+func TestValidatePartialAmount_ErrorMessage(t *testing.T) {
+	t.Parallel()
+
+	err := ValidatePartialAmount(5000, 2500)
+	if err == nil {
+		t.Fatal("expected error for partial exceeding remaining")
+	}
+	expected := "partial amount (£50.00) exceeds remaining balance (£25.00)"
+	if err.Error() != expected {
+		t.Errorf("error message mismatch:\n  got:  %s\n  want: %s", err.Error(), expected)
+	}
+}
+
+// TestValidatePaymentType_AllValidTypes verifies every entry in the
+// validPaymentTypes map is accepted and unknown types are rejected.
+func TestValidatePaymentType_AllValidTypes(t *testing.T) {
+	t.Parallel()
+
+	valid := []string{"deposit", "full", "tip", "balance", "partial"}
+	for _, pt := range valid {
+		if err := ValidatePaymentType(pt); err != nil {
+			t.Errorf("expected valid payment type %q to be accepted, got: %v", pt, err)
+		}
+	}
+
+	invalid := []string{"", "unknown", "deposits", "FULL", "gift_card"}
+	for _, pt := range invalid {
+		if err := ValidatePaymentType(pt); err == nil {
+			t.Errorf("expected invalid payment type %q to be rejected", pt)
+		}
+	}
+}
+
+// TestValidateRefundReason_Empty verifies an empty refund reason is rejected.
+func TestValidateRefundReason_Empty(t *testing.T) {
+	t.Parallel()
+
+	if err := ValidateRefundReason(""); err == nil {
+		t.Error("expected an error for empty refund reason")
+	}
+	if err := ValidateRefundReason("customer changed mind"); err != nil {
+		t.Errorf("unexpected error for non-empty refund reason: %v", err)
+	}
+	if err := ValidateRefundReason(" "); err != nil {
+		t.Errorf("whitespace-only is arguably a reason — should not error: %v", err)
+	}
+}
\ No newline at end of file