Related Commentary  Related HMRC Manuals

36(1)  This section applies if, in calculating the profits of a trade of a period of account–

(a)an amount is charged in the accounts for the period in respect of employees' remuneration, and

(b)a deduction for the remuneration would otherwise be allowable for the period.

36(2)  No deduction is allowed for the remuneration for the period of account unless it is paid before the end of the period of 9 months immediately following the end of the period of account.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.