CTM08470 | Corporation Tax: management expenses: timing of deduction of emoluments
From HM Revenue & Customs · Company Taxation Manual
and S1250
provides that in calculating the Corporation Tax (CT) profits of a 'company with investment business' no deduction is made for employees' remuneration:
which would otherwise be deductible under and
which are not paid within nine months of the end of the period of account.
Instead the remuneration is deducted in the computation of the CT profits of the accounting period in which the emoluments are paid.
Follow the guidance in onwards, reading the statutory references to and S1289 as applying and S1250.