UK Corporation Tax · FY2026

Corporate Tax Pre-Flight Trial Balance & Disallowable Diagnostic

Quick pre-AlphaTax screening tool for UK Corporation Tax adjustments

Add-back screener

P&L lines commonly adjusted in the CT computation

8 lines
7400

Client Entertaining

s1298 CTA 2009 Entertainment rule
Disallowable
Add-back £18,400
7410

Staff Annual Summer Party

£150 per head staff exemption
Allowable
Add-back £0
8000

Statutory Depreciation

Replaced by capital allowances (CAA 2001)
Disallowable
Add-back £84,000
7900

Late Filing Penalties & Parking Fines

Penalties not wholly & exclusively for trade
Disallowable
Add-back £1,850
7600

Legal Fees: Lease Renewal

Revenue expenditure (s54 CTA 2009)
Allowable
Add-back £0
7610

Legal Fees: Share Capital Restructure

Capital item (s53 CTA 2009)
Disallowable
Add-back £12,000
7950

Political & Unapproved Donations

Not for purposes of trade (s54 CTA 2009)
Disallowable
Add-back £3,000
8100

General Bad Debt Provision Increase

General provision: disallowable until specific
Disallowable
Add-back £9,500