Unpaid remuneration

Remuneration voted to directors and other employees which has not been paid within nine months of the end of the accounting period is not allowable as a corporation tax deduction. You must add this remuneration back in the tax computation.

When the remuneration is eventually paid, it becomes allowable and you can claim a tax deduction for the accounting period in which the payment takes place.

This page deals with the calculation of both adjustments.

It does not take details of remuneration from the profit and loss (P&L) page. There is no legal requirement to show remuneration separately on the P&L and so there may not be a figure to link to the Unpaid remuneration page.

Amount b/f	This figure is equal to that carried forward from the previous period of account. For companies where you have not entered the previous period of account, manually enter the brought forward amount here.
Amount written off	Enter any remuneration voted but not paid in previous periods which has been written off during this period of account.
Paid in this period	Enter any remuneration voted in previous periods that has been paid in this period of account.
Amount c/f, Total c/f and Adjustment this period	These amounts are automatically calculated from the information entered by you.
Adjustment this period.	This is the adjustment required for the current period of account.
Activities	This section gives the various activities of the company. Enter against each activity the adjustment to be made in respect of unpaid remuneration.The total adjustments should be equal to the Adjustment this period figure. If an activity is not shown, then see the instructions Business activities.