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The Profit and loss – Other comprehensive income – Additional analysis template lets you analyse an individual account for tax at a more detailed level than the main Profit and loss / OCI template. Use it where a single account needs to be split across more than one tax treatment, or where individual items within an account need their own iXBRL tags.

Table of contents 

When should I use this template?

Use it when the account-level tax treatment in the main P&L / OCI analysis is not granular enough — for example where one nominal account contains a mix of allowable and disallowable amounts, or amounts that belong to different schedules. An account only appears here once you have ticked Additional analysis required for it in the main P&L / OCI template (or enabled and completed the account's own Tax analysis table). The amounts you analyse here feed the same summaries as the main analysis, so nothing is double-counted.

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 be completed. Flag the accounts for additional analysis in the main P&L / OCI template first.

Working through an account

For each account, add one or more analysis lines. Each line has:

  • Description — a label for the amount.
  • Tax treatment — a dropdown selecting how that part of the account is treated.
  • Value — the amount, entered per business type where the company is a hybrid (with a Total column).

You can therefore:

  • apply the same treatment across several lines;
  • apply multiple different treatments to the one account, each with its own value; and
  • add tagged items — where a line is disallowable (or allowable management expenses), an iXBRL tag row appears beneath it so you can pick the tag. Note the "Allowable / Taxable" treatment and the iXBRL disallowable tags are not visible on the printed or HMRC-submitted document.

What flows through to the rest of Corporation Tax?

The amounts analysed here feed the same destinations as the main P&L / OCI analysis — the trading, property and investment income calculations and the dedicated schedules — and contribute to the fixed asset and tax computation summaries. Additional analysis is simply a more detailed way of analysing a particular account.

Frequently asked questions

Why is an account not showing here?

An account only appears once it has been marked Additional analysis required in the main P&L / OCI template (or its Tax analysis table has been enabled and completed). Enable it there first.

How is this different from the main P&L / OCI template?

The main template applies one tax treatment per account. Additional analysis lets you split a single account across multiple treatments and tagged items.

Will this double-count with the main analysis?

No. The account is analysed once, in more detail; the amounts feed the same summaries.

Why do I see a value per business type?

Because more than one business type has been selected; enter the value against the correct business type.