fix: close the orphan-leg hole and add idempotency keys (frontier A1 + B3)

Two long-standing correctness gaps, both flagged in fin-research-frontier.

A1 — POST /api/transactions could write half a linked pair

  TransactionCreate inherited the full six-value type Literal and accepted a
  free-standing linked_account_id, so any client could create a lone
  `transfer` row with no partner. That is exactly the balance corruption
  invariant #1 exists to prevent: the orphan counts toward SUM(amount - fee)
  and paired-delete can never find a partner to remove it with.

  TransactionCreate now narrows type to the single-leg kinds and rejects a
  caller-supplied linked_account_id. TransactionBase stays wide on purpose —
  reads must keep describing historical rows of every type.

  splitwise_pay deliberately stays allowed. The two-leg creator uses that
  type, but a standalone row carrying splitwise_partner_share is also a
  legitimate record, and is what `fin tx add --type splitwise_pay
  --partner-share` writes. Narrowing to expense/income would have broken it.

B3 — no idempotency, so any retry double-booked

  Migration i9d0e1f2a3b4 adds a nullable client_ref to transactions.
  POST /api/transactions, /batch, /transfer and /settlement accept it, and
  crud.find_by_client_ref is checked before writing, so retrying a timed-out
  request replays the original rows instead of booking them again. NULL means
  "no idempotency requested" and never collides.

  Deviation from the frontier's sketch, which called for unique-when-not-null:
  the index is NOT unique. A transfer writes two rows and a batch writes many,
  all under one key, so uniqueness cannot live on the column. Suppression is a
  check-then-write inside the creators instead — sound here because SQLite
  serialises writers and the scheduler never writes transactions.

  Exposed on the MCP create_transaction/create_transfer/create_settlement
  tools, since a retrying agent is the case B3 was written about. The server
  instructions no longer tell agents that writes are non-idempotent.

Tests: 60 passing, up from 47. Thirteen new cover retries collapsing to one
write across all four endpoints, differing keys staying separate, NULL keys
not colliding, and the orphan-leg guard refusing transfer/settlement/manual
linkage while the four legitimate single-leg types still work.

Migration verified both directions on a scratch DB seeded at the previous
head: existing rows survive with NULL client_ref, index is created, and
downgrade drops cleanly with rows intact. Verified live over HTTP that a
transfer submitted three times with one client_ref yields one pair of legs.

Co-Authored-By: Claude Opus 5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01L3qYLuu9jgXsCRXmJ18YGY

CLAUDE.md

@@ -83,6 +83,8 @@ cli/
 
 `Transaction` belongs to one account and has a `type`: `expense`, `income`, `transfer`, `splitwise_pay`, `splitwise_receive`, or `settlement`. Transfers and settlements always produce two linked rows — a debit on one account and a credit on another — connected via `linked_account_id`. The `fee` column is included in balance calculations (`amount - fee`). For Splitwise pay transactions, `splitwise_partner_share` records the partner's portion (used in spending calculations to show only the user's net share).
 
+**Idempotency**: every write that moves money accepts an optional `client_ref` — `POST /api/transactions`, `/batch`, `/transfer` and `/settlement`. Every row of one write carries the same key, and the creators check `crud.find_by_client_ref` before writing, so retrying a timed-out request replays the original rows instead of double-booking. The index is deliberately **not** unique (a transfer writes two rows under one key); duplicate suppression is a check-then-write, which is sound because SQLite serialises writers and the scheduler never writes transactions. A NULL `client_ref` means "no idempotency requested" and never collides.
+
 `POST /api/transactions/batch` writes several single-leg rows sharing one account, date and currency in a single commit — all rows land or none do. It is the one write endpoint whose items carry **positive** amounts: the sign is derived server-side from the batch `type`, which makes a mixed-sign batch unrepresentable. Its `type` is restricted to `expense`/`income` for the same reason the MCP `create_transaction` tool is — a batched `transfer` would emit orphan legs (invariant #1). The UI entry point is the `Batch Expenses` QuickAdd flow.
 
 `StockTransaction` records buy/sell/rsu_vest events and drives `Holding` state. Holdings are never edited directly — they are recomputed from the full stock transaction history on any delete, and incrementally updated on insert.
@@ -91,7 +93,7 @@ cli/
 
 ## Key invariants — never break these
 
-1. **Atomic two-leg writes**: `create_transfer` and `create_settlement` in crud.py use `db.add_all([leg1, leg2]); db.commit()`. Both legs must be written in a single transaction. Deleting one leg of a transfer without the other corrupts balances.
+1. **Atomic two-leg writes**: `create_transfer` and `create_settlement` in crud.py use `db.add_all([leg1, leg2]); db.commit()`. Both legs must be written in a single transaction. Deleting one leg of a transfer without the other corrupts balances. This is now enforced at the edge too: `TransactionCreate` rejects `type` of `transfer`/`settlement` and rejects a caller-supplied `linked_account_id`, so `POST /api/transactions` can no longer write half a pair. Keep `TransactionBase` wide — reads must still describe historical rows of every type.
 2. **Holding recompute on delete**: `delete_stock_transaction` calls `recompute_holding_from_stock_transactions` after the delete, before `db.commit()`. Skipping this leaves holdings inconsistent with the transaction log.
 3. **WAL mode**: `PRAGMA journal_mode=WAL` is applied on every new connection (both the main engine and the scheduler's private engine). The scheduler runs in a background thread and must not share the request-scoped session.
 4. **Non-root Docker user**: The API Dockerfile creates user `app` (uid 1000) and runs as that user. Do not revert to root.

README.md

@@ -61,6 +61,11 @@ Use `find_account` / `find_category` to turn a name into the integer id the
 other tools take. Both lists are also published as the resources
 `fin://accounts` and `fin://categories`.
 
+`create_transaction`, `create_transfer` and `create_settlement` accept an
+optional `client_ref`. Retrying a failed call with the same key returns the
+write that already happened instead of booking it twice — worth setting on any
+write an agent might have to retry.
+
 **Transports.** `stdio` (default) suits clients that spawn the process.
 `streamable-http` runs it as a service — it binds `FIN_MCP_HOST:FIN_MCP_PORT`
 and serves MCP at `FIN_MCP_PATH`:

api/alembic/versions/i9d0e1f2a3b4_add_client_ref.py

@@ -0,0 +1,37 @@
+"""add client_ref idempotency key to transactions
+
+Revision ID: i9d0e1f2a3b4
+Revises: h8c9d0e1f2a3
+Create Date: 2026-08-22
+
+Adds a nullable, caller-supplied idempotency key. Every row written by one
+request carries the same value, so a retry after an ambiguous failure returns
+the existing rows instead of booking them twice.
+
+The index is deliberately NOT unique: a transfer writes two legs and a batch
+writes many, all sharing one key. Duplicate suppression happens as a
+check-then-write inside the crud creators. Backward-safe — the column is
+nullable and every existing row keeps NULL, which the creators treat as
+"no idempotency requested".
+"""
+from typing import Sequence, Union
+
+from alembic import op
+import sqlalchemy as sa
+
+revision: str = "i9d0e1f2a3b4"
+down_revision: Union[str, None] = "h8c9d0e1f2a3"
+branch_labels: Union[str, Sequence[str], None] = None
+depends_on: Union[str, Sequence[str], None] = None
+
+
+def upgrade() -> None:
+    with op.batch_alter_table("transactions") as batch_op:
+        batch_op.add_column(sa.Column("client_ref", sa.Text(), nullable=True))
+    op.create_index("ix_transactions_client_ref", "transactions", ["client_ref"])
+
+
+def downgrade() -> None:
+    op.drop_index("ix_transactions_client_ref", table_name="transactions")
+    with op.batch_alter_table("transactions") as batch_op:
+        batch_op.drop_column("client_ref")

api/app/crud.py

@@ -149,9 +149,29 @@ def get_transaction(db: Session, transaction_id: int) -> models.Transaction | No
     )
 
 
+def find_by_client_ref(db: Session, client_ref: str | None) -> list[models.Transaction]:
+    """Return the rows a previous request already wrote under this key.
+
+    Empty when no key was supplied or nothing matches. Every creator that
+    accepts a client_ref calls this first, so retrying an ambiguous request
+    replays the original result instead of double-booking.
+    """
+    if not client_ref:
+        return []
+    return (
+        db.query(models.Transaction)
+        .filter(models.Transaction.client_ref == client_ref)
+        .order_by(models.Transaction.id)
+        .all()
+    )
+
+
 def create_transaction(
     db: Session, transaction: schemas.TransactionCreate
 ) -> models.Transaction:
+    existing = find_by_client_ref(db, transaction.client_ref)
+    if existing:
+        return existing[0]
     db_transaction = models.Transaction(**transaction.model_dump())
     db.add(db_transaction)
     db.commit()
@@ -169,6 +189,9 @@ def create_transactions_batch(
     accepted (see BatchTransactionRequest), so this never produces the orphan
     legs that invariant #1 exists to prevent.
     """
+    existing = find_by_client_ref(db, req.client_ref)
+    if existing:
+        return existing
     sign = -1 if req.type == "expense" else 1
     rows = [
         models.Transaction(
@@ -180,6 +203,7 @@ def create_transactions_batch(
             category_id=item.category_id,
             description=item.description,
             fee=item.fee,
+            client_ref=req.client_ref,
         )
         for item in req.items
     ]
@@ -265,6 +289,9 @@ def create_transfer(
     db: Session, req: schemas.TransferRequest
 ) -> list[models.Transaction]:
     """Write both legs of a transfer atomically."""
+    existing = find_by_client_ref(db, req.client_ref)
+    if existing:
+        return existing
     dest_amount = req.to_amount if req.to_amount is not None else req.amount
     dest_currency = req.to_currency if req.to_currency is not None else req.currency
     from_leg = models.Transaction(
@@ -276,6 +303,7 @@ def create_transfer(
         description=req.description,
         linked_account_id=req.to_account_id,
         fee=req.fee,
+        client_ref=req.client_ref,
     )
     to_leg = models.Transaction(
         date=req.date,
@@ -286,6 +314,7 @@ def create_transfer(
         description=req.description,
         linked_account_id=req.from_account_id,
         fee=0,
+        client_ref=req.client_ref,
     )
     db.add_all([from_leg, to_leg])
     db.flush()
@@ -305,6 +334,9 @@ def create_settlement(
     direction='splitwise_to_bank': she paid me — bank +amount, splitwise -amount
     direction='bank_to_splitwise': i paid her — bank -amount, splitwise +amount
     """
+    existing = find_by_client_ref(db, req.client_ref)
+    if existing:
+        return existing
     if req.direction == "splitwise_to_bank":
         bank_amount = req.amount
         splitwise_amount = -req.amount
@@ -321,6 +353,7 @@ def create_settlement(
         description="Splitwise settlement",
         linked_account_id=req.splitwise_account_id,
         fee=0,
+        client_ref=req.client_ref,
     )
     splitwise_leg = models.Transaction(
         date=req.date,
@@ -331,6 +364,7 @@ def create_settlement(
         description="Splitwise settlement",
         linked_account_id=req.bank_account_id,
         fee=0,
+        client_ref=req.client_ref,
     )
     db.add_all([bank_leg, splitwise_leg])
     db.flush()

api/app/models.py

@@ -68,6 +68,13 @@ class Transaction(Base):
     splitwise_partner_share = Column(Float, nullable=True)
     linked_account_id = Column(Integer, ForeignKey("accounts.id"), nullable=True)
     linked_transaction_id = Column(Integer, nullable=True)
+    # Caller-supplied idempotency key. Shared by every row of one write, so a
+    # retried request returns the rows it already made instead of double-booking.
+    # Indexed but NOT unique: a two-leg or batched write puts the same value on
+    # several rows. Duplicate suppression is a check-then-write inside the
+    # creator, which is sound here because SQLite serialises writers and the
+    # scheduler never writes transactions.
+    client_ref = Column(Text, nullable=True, index=True)
     created_at = Column(DateTime, nullable=False, default=datetime.utcnow)
 
     account = relationship("Account", back_populates="transactions", foreign_keys=[account_id])

api/app/schemas.py

@@ -1,7 +1,7 @@
 from datetime import date, datetime
 from typing import Literal, Optional
 
-from pydantic import BaseModel, ConfigDict, Field
+from pydantic import BaseModel, ConfigDict, Field, model_validator
 
 
 # ---------------------------------------------------------------------------
@@ -81,10 +81,32 @@ class TransactionBase(BaseModel):
     exchange_rate_used: Optional[float] = None
     splitwise_partner_share: Optional[float] = None
     linked_account_id: Optional[int] = None
+    client_ref: Optional[str] = Field(default=None, max_length=100)
 
 
 class TransactionCreate(TransactionBase):
-    pass
+    """A single, standalone transaction.
+
+    Narrower than TransactionBase, which must keep describing every historical
+    row for reads. `transfer` and `settlement` always come in linked pairs, so
+    one written here would be an orphan leg — the balance corruption invariant
+    #1 exists to prevent. Both have dedicated atomic endpoints. `splitwise_pay`
+    stays allowed: the two-leg creator uses that type, but a standalone row
+    carrying splitwise_partner_share is also a legitimate record and is what
+    `fin tx add --type splitwise_pay --partner-share` writes.
+    """
+
+    type: Literal["expense", "income", "splitwise_pay", "splitwise_receive"]
+
+    @model_validator(mode="after")
+    def _reject_manual_linkage(self):
+        if self.linked_account_id is not None:
+            raise ValueError(
+                "linked_account_id cannot be set on a standalone transaction — "
+                "linked pairs are written by /transfer, /settlement, "
+                "/split-expense and /splitwise-i-paid, which set both sides atomically"
+            )
+        return self
 
 
 class TransactionUpdate(BaseModel):
@@ -95,6 +117,7 @@ class TransactionUpdate(BaseModel):
 
 
 class TransferRequest(BaseModel):
+    client_ref: Optional[str] = Field(default=None, max_length=100)
     from_account_id: int
     to_account_id: int
     amount: float
@@ -107,6 +130,7 @@ class TransferRequest(BaseModel):
 
 
 class SettlementRequest(BaseModel):
+    client_ref: Optional[str] = Field(default=None, max_length=100)
     bank_account_id: int
     splitwise_account_id: int
     amount: float
@@ -159,6 +183,7 @@ class BatchTransactionRequest(BaseModel):
     date: date
     currency: str = "EUR"
     type: Literal["expense", "income"] = "expense"
+    client_ref: Optional[str] = Field(default=None, max_length=100)
     items: list[BatchTransactionItem] = Field(min_length=1, max_length=100)
 
 

cli/fin_mcp/server.py

@@ -86,8 +86,11 @@ def _instructions(allow_writes: bool) -> str:
     return base + (
         "\n\nWrite discipline (applies to every non-read tool):\n"
         "- Confirm amounts, accounts and dates with the user before writing.\n"
-        "- Writes are NOT idempotent. A retry after an ambiguous failure can "
-        "double-book — list recent transactions and check for an identical row first.\n"
+        "- Pass a unique client_ref on create_transaction, create_transfer and "
+        "create_settlement. If the call fails ambiguously, retry with the SAME "
+        "client_ref — the write is returned rather than repeated, so you cannot "
+        "double-book. Tools without a client_ref parameter are not yet protected: "
+        "there, list recent transactions and check for an identical row first.\n"
         "- Accounts and categories are addressed by integer id, never by name. "
         "Resolve the id with find_account / find_category first; if the lookup "
         "returns nothing or more than one row, ask the user instead of guessing."
@@ -506,6 +509,7 @@ def create_server(
             description: str | None = None,
             fee: float = 0,
             exchange_rate_used: float | None = None,
+            client_ref: str | None = None,
         ) -> dict[str, Any]:
             """Create a single expense or income transaction.
 
@@ -525,6 +529,9 @@ def create_server(
                 description: Optional description (max 500 chars).
                 fee: Fee amount (included in balance calculation; default 0).
                 exchange_rate_used: Optional FX rate used for this transaction.
+                client_ref: Optional idempotency key. If a write with this key already
+                    exists it is returned unchanged instead of booking a second time.
+                    Set one before any write you might have to retry.
             """
             data: dict[str, Any] = {
                 "date": date,
@@ -540,6 +547,8 @@ def create_server(
                 data["description"] = description
             if exchange_rate_used is not None:
                 data["exchange_rate_used"] = exchange_rate_used
+            if client_ref is not None:
+                data["client_ref"] = client_ref
             return {"result": client.create_transaction(data=data)}
 
         @mcp.tool(
@@ -608,6 +617,7 @@ def create_server(
             description: str = "Transfer",
             to_amount: float | None = None,
             to_currency: str | None = None,
+            client_ref: str | None = None,
         ) -> dict[str, Any]:
             """Create an atomic two-leg transfer between two accounts.
 
@@ -623,6 +633,9 @@ def create_server(
                 description: Description for both legs (default "Transfer").
                 to_amount: Amount received in destination currency (for FX transfers).
                 to_currency: Destination currency code (for FX transfers).
+                client_ref: Optional idempotency key. If a write with this key already
+                    exists it is returned unchanged instead of booking a second time.
+                    Set one before any write you might have to retry.
             """
             data: dict[str, Any] = {
                 "from_account_id": from_account_id,
@@ -637,6 +650,8 @@ def create_server(
                 data["to_amount"] = to_amount
             if to_currency is not None:
                 data["to_currency"] = to_currency
+            if client_ref is not None:
+                data["client_ref"] = client_ref
             return {"result": client.create_transfer(data=data)}
 
         @mcp.tool(
@@ -649,6 +664,7 @@ def create_server(
             date: str,
             direction: Literal["bank_to_splitwise", "splitwise_to_bank"],
             currency: str = "EUR",
+            client_ref: str | None = None,
         ) -> dict[str, Any]:
             """Create an atomic Splitwise settlement between a bank account and a Splitwise account.
 
@@ -660,6 +676,9 @@ def create_server(
                 direction: "bank_to_splitwise" (you paid the Splitwise balance)
                            or "splitwise_to_bank" (Splitwise partner paid you).
                 currency: Currency code (default EUR).
+                client_ref: Optional idempotency key. If a write with this key already
+                    exists it is returned unchanged instead of booking a second time.
+                    Set one before any write you might have to retry.
             """
             data: dict[str, Any] = {
                 "bank_account_id": bank_account_id,
@@ -669,6 +688,8 @@ def create_server(
                 "date": date,
                 "direction": direction,
             }
+            if client_ref is not None:
+                data["client_ref"] = client_ref
             return {"result": client.create_settlement(data=data)}
 
         @mcp.tool(

cli/tests/test_idempotency.py

@@ -0,0 +1,177 @@
+"""Idempotency keys — retrying a write must not double-book.
+
+Without these, an agent or a flaky network that retries a timed-out create
+books the money twice and nothing detects it. A caller-supplied client_ref
+makes the retry replay the original result instead.
+"""
+
+import pytest
+
+from fin_cli.client import FinClientError
+
+
+def _bank(client, name="Checking"):
+    return client.create_account({"name": name, "type": "bank", "currency": "EUR"})
+
+
+def _expense(account_id, client_ref=None, amount=-12.40):
+    data = {
+        "account_id": account_id,
+        "date": "2026-08-22",
+        "amount": amount,
+        "currency": "EUR",
+        "type": "expense",
+    }
+    if client_ref is not None:
+        data["client_ref"] = client_ref
+    return data
+
+
+class TestSingleCreate:
+    def test_repeat_with_same_key_writes_once(self, client):
+        acct = _bank(client)
+
+        first = client.create_transaction(_expense(acct["id"], "trip-001"))
+        second = client.create_transaction(_expense(acct["id"], "trip-001"))
+
+        assert first["id"] == second["id"]
+        assert len(client.list_transactions(account_id=acct["id"])) == 1
+
+    def test_retry_replays_the_original_row_not_the_new_payload(self, client):
+        """The key identifies the operation; a differing body does not create a second row."""
+        acct = _bank(client)
+
+        first = client.create_transaction(_expense(acct["id"], "trip-002", amount=-12.40))
+        second = client.create_transaction(_expense(acct["id"], "trip-002", amount=-999.00))
+
+        assert second["id"] == first["id"]
+        assert second["amount"] == -12.40
+        assert len(client.list_transactions(account_id=acct["id"])) == 1
+
+    def test_different_keys_write_separately(self, client):
+        acct = _bank(client)
+
+        client.create_transaction(_expense(acct["id"], "trip-003"))
+        client.create_transaction(_expense(acct["id"], "trip-004"))
+
+        assert len(client.list_transactions(account_id=acct["id"])) == 2
+
+    def test_no_key_means_no_deduplication(self, client):
+        """NULL client_ref must not collide with other NULLs."""
+        acct = _bank(client)
+
+        client.create_transaction(_expense(acct["id"]))
+        client.create_transaction(_expense(acct["id"]))
+
+        assert len(client.list_transactions(account_id=acct["id"])) == 2
+
+    def test_client_ref_is_returned_on_reads(self, client):
+        acct = _bank(client)
+        client.create_transaction(_expense(acct["id"], "trip-005"))
+
+        stored = client.list_transactions(account_id=acct["id"])[0]
+        assert stored["client_ref"] == "trip-005"
+
+
+class TestMultiLegWrites:
+    def test_repeated_transfer_keeps_two_legs(self, client):
+        a = _bank(client, "A")
+        b = _bank(client, "B")
+        payload = {
+            "from_account_id": a["id"], "to_account_id": b["id"],
+            "amount": 40.0, "currency": "EUR", "date": "2026-08-22",
+            "client_ref": "xfer-001",
+        }
+
+        first = client.create_transfer(payload)
+        second = client.create_transfer(payload)
+
+        assert len(first) == 2 and len(second) == 2
+        assert [t["id"] for t in first] == [t["id"] for t in second]
+        assert len(client.list_transactions()) == 2, "retry created a second pair of legs"
+
+    def test_repeated_settlement_keeps_two_legs(self, client):
+        bank = _bank(client, "Bank")
+        sw = client.create_account({"name": "SW", "type": "splitwise", "currency": "EUR"})
+        payload = {
+            "bank_account_id": bank["id"], "splitwise_account_id": sw["id"],
+            "amount": 25.0, "currency": "EUR", "date": "2026-08-22",
+            "direction": "splitwise_to_bank", "client_ref": "settle-001",
+        }
+
+        first = client.create_settlement(payload)
+        second = client.create_settlement(payload)
+
+        assert [t["id"] for t in first] == [t["id"] for t in second]
+        assert len(client.list_transactions()) == 2
+
+    def test_repeated_batch_writes_rows_once(self, client):
+        acct = _bank(client)
+        payload = {
+            "account_id": acct["id"], "date": "2026-08-22", "client_ref": "batch-001",
+            "items": [{"amount": 12.40}, {"amount": 4.20}, {"amount": 31.00}],
+        }
+
+        first = client.create_transactions_batch(payload)
+        second = client.create_transactions_batch(payload)
+
+        assert len(first) == 3
+        assert [t["id"] for t in first] == [t["id"] for t in second]
+        assert len(client.list_transactions(account_id=acct["id"])) == 3
+
+    def test_every_row_of_a_batch_carries_the_key(self, client):
+        """The whole group shares one key, which is how the retry finds all of it."""
+        acct = _bank(client)
+        client.create_transactions_batch({
+            "account_id": acct["id"], "date": "2026-08-22", "client_ref": "batch-002",
+            "items": [{"amount": 1.0}, {"amount": 2.0}],
+        })
+
+        stored = client.list_transactions(account_id=acct["id"])
+        assert all(t["client_ref"] == "batch-002" for t in stored)
+
+
+class TestOrphanLegGuard:
+    """A1 — the raw create endpoint must not be able to write half a pair."""
+
+    @pytest.mark.parametrize("bad_type", ["transfer", "settlement"])
+    def test_two_leg_types_are_refused(self, client, bad_type):
+        acct = _bank(client)
+
+        with pytest.raises(FinClientError) as exc:
+            client.create_transaction({
+                "account_id": acct["id"], "date": "2026-08-22", "amount": -10.0,
+                "currency": "EUR", "type": bad_type,
+            })
+
+        assert exc.value.status_code == 422
+        assert client.list_transactions() == []
+
+    def test_single_leg_types_still_work(self, client):
+        """Narrowing must not break the flows that legitimately post single rows."""
+        acct = _bank(client)
+        sw = client.create_account({"name": "SW", "type": "splitwise", "currency": "EUR"})
+
+        for account_id, t in [
+            (acct["id"], "expense"), (acct["id"], "income"),
+            (sw["id"], "splitwise_receive"), (sw["id"], "splitwise_pay"),
+        ]:
+            created = client.create_transaction({
+                "account_id": account_id, "date": "2026-08-22", "amount": -5.0,
+                "currency": "EUR", "type": t,
+            })
+            assert created["type"] == t
+
+    def test_manual_linkage_is_refused(self, client):
+        """A free-standing linked_account_id would fake half of a linked pair."""
+        a = _bank(client, "A")
+        b = _bank(client, "B")
+
+        with pytest.raises(FinClientError) as exc:
+            client.create_transaction({
+                "account_id": a["id"], "date": "2026-08-22", "amount": -10.0,
+                "currency": "EUR", "type": "expense", "linked_account_id": b["id"],
+            })
+
+        assert exc.value.status_code == 422
+        assert client.list_transactions() == []