Ben Ta

I am a sole Director of a limited company, and now am filling my Company Tax Return using HMRC Online service micro-entity. As a pharmacist, I have to go through some work-related training once or twice a year (only one or two days at most). The problem is that I don’t know wher to put these expenses (the training cost) when filling my Company Tax Return. Thank you

Thans a lot Jon for your help. Your explanation and the example you gave couldn’t be any clearer for a newbie like me. The example you gave is spot on and matching exactly my simple company finance outline (as a limited company sole Director locum pharmacist), and yes you were right, I totally misunderstood the company profit and thought wrongly it should be £0. I really appreciate your help, wishing you all the best.

Thanks a lot for your reply, and yes you were right, am filling the Company Tax Return using HMRC Online service. The problem is that if I did not include the Dividends in the “Other charges", Box AC425, or any of the other "outgoings" boxes, the “Profit and loss” figure will not be correct, reflecting the actual amount of my company Profit and loss which £0 at the end of the year. Thank you.

First time filing my Company Tax Return myself and am now at the stage of filling “Profit and loss” page. I pay myself Salaries and Dividends, and while I can enter the Salary with other Staff Costs in Box AC415, I don’t know where to enter the Dividends and whether enter it in Box AC425 “Other charges” or is it not necessary to enter the Dividends when filling Company Tax Return. Thank you.

First time filing my Company Tax Return myself online. I am now at the stage of filling “Profit and loss” page. As I understand it, Company contributions to the Director Pension is an allowable expense for the Corporation Tax purpose, so as the Director Salary and the Employer NIC, but I don’t know where to enter the year total Pension amount in the mentioned page. Should I add the Pension amount to the Director Salary and the Employer NIC and enter the whole figure in Box AC415 “Staff costs”, or should I enter only the Pension amount in Box AC425 “Other charges”, or should I wait maybe for next pages where I can enter the Pension amount. Thank You

Thanks a lot for your reply. Your advice is spot on. I didn't know that I should also contact HMRC to update my Company Accounting Reference Date as I thought it will be updated automatically when I changed the date at the Companies House. So, I called HMRC, and the date is being updated accordingly, and everything is in order now. Thanks again for your help.

Hi, First time filing my Company Tax Return myself. I changed my Company Accounting Reference Date from 31 July 2024 into 31 March 2024 (to match my Self-Assessment Tax Return), and I am not sure whether to base my calculation to include Profits from 1 April 2023 (i.e. previous 12 months) or from 1 August 2023 as I’ve already submitted and paid last year Company Tax Return (1 August 2022 to 31 July 2023). - Last year Company Tax Return (1 August 2022 to 31 July 2023), already submitted and paid. - My new Company Accounting Reference Date is 31 March 2024. Many thanks