Pension payment made after year end – can it be deducted in prior CT year?

Hi,
I would be grateful for clarification on the following situation:
- company made payment to pension provider for director pension
- pension proposal was arranged on 28 March and pension provider gave payment instruction on 30 March
- as payment was substantial director had to visit bank branch to arrange transfer and it was possible only on 2 April.
So money was transferred on 2 April
- it was for pension for tax year 24-25 (ending 5 April)
- company year end is 31 March
Will this cost qualify in a year ended (so can cost be claimed against CT in a year ending 31 March) or would it need to be accounted in current financial year?
I appreciate you taking the time to look into this matter.

Hi Magda1989
The HMRC Customer Forum is for general queries only and is intended to help our customers self-serve. We are unable to provide financial advice or further interpretation of the guidance provided on GOV.UK.
Pension contributions can only be deducted for Corporation Tax in the period they are paid. For further information, please see guidance at: PTM043100 - Contributions: tax relief for employers: introduction - HMRC internal manual.
If you have any further questions or wish clarification please contact: Corporation Tax: general enquiries
Thank you