Click on the ‘edit‘ button in the Adjustments to trade profit tab, a new window will open which needs to be completed. Use this grid to enter details of any other expenses that appear in the accounts but that are disallowed for tax purposes and must be added back.
- ‘Description’ Enter a brief description of the expenditure.
- ‘Per accounts‘ Enter the amount listed per the accounts.
- ‘Disallowed‘ Enter the amount to be disallowed. This will default to the full amount in the accounts, but can be changed if required.
- ‘HMRC Category‘ Select a category of expenditure from the list provided. This category will be used to tag the expenditure correctly in the XBRL computations.
To delete a line from the grid, click the ‘trash can‘ button at the end of the line.
Click ‘Save changes’ to update the figures to the adjustments to trade profit tab.