Complete the Other disallowable expenses grid

Use this grid to enter details of any other expenses that appear in the accounts but that are disallowed for tax purposes and must be added back.

1. Add the Trading profits section to the return (or select it if already added), then select the Adjustments to trade profit tab.

2. Select Edit to open the grid and complete as follows:

   • Description – enter a description of the expenditure.

   • Per accounts – enter the amount listed per the accounts.

   • Disallowed – enter the amount to be disallowed. This defaults to the full amount in the accounts, but can be changed if required.

   • HMRC Category – select a category of expenditure from the list provided. This category will be used to tag the expenditure correctly in the XBRL computations.

3. A new line is automatically added. Unwanted lines can be deleted using the bin icon. Select Save changes.