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Use the Other deductible as paid template for expenses that are only deductible for corporation tax when they are paid, rather than when they are charged in the accounts, and which are not already covered by a dedicated template (such as unpaid remuneration or pensions). The template adjusts the accounts charge to the amount paid and carries forward any unpaid balance until it is settled.

Table of contents 

When should I use this template?

Use it for items that follow a paid basis for tax but do not have their own schedule — for example certain accrued costs that are only relieved when paid. It gives a single place to apply the paid-basis adjustment to those items.

Before you start

A business type must be selected in the Business type section of the Return information template. If none is selected, the template shows a warning and cannot calculate.

How does the analysis work?

For each item you complete the columns:

  • Description – the item.
  • (Asset) / liability b/f – the opening balance (for example a prior-period accrual not yet paid).
  • P&L / OCI (charge) / credit – the amount charged in the accounts this period.
  • (Paid) / received in period – the amount actually paid.
  • Other – any other movement.
  • (Asset) / liability c/f – the closing balance carried forward.

Amounts charged but not paid are added back; amounts paid — including later payment of a brought-forward balance — are relieved.

What flows through to the rest of Corporation Tax?

The adjustment ensures only the amounts paid are relieved, feeding the adjustment to profit for the relevant business type.

What rolls forward next year?

The closing (asset) / liability rolls forward to become next year's opening balance, so the paid-basis position continues correctly.

Frequently asked questions

When should I use this rather than a dedicated template?

Use a dedicated template (for example Unpaid remuneration or the pension templates) where one exists. Use Other deductible as paid for paid-basis items without their own schedule.

What happens to amounts paid late?

They are relieved in the period they are paid, via the brought-forward balance.

Where the data comes from

  • The amounts are entered here (or brought forward); rate/period information comes from Rates and allowances and the business type from Return information.
  • The adjustment flows out to the adjustment of profit for the relevant business type.

This article relates to the Other deductible as paid template in the UK Corporation Tax workflow. It is provided as guidance and does not constitute tax advice.