Magda1989

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.

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