Can accountant/bookkeeper fee be claimed if business ceased over a year ago?

Can accountant/bookkeeper fee be claimed if...

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Hello, I'm wondering if anyone can help please. My client (a sole trader) ceased trading in sept 2012. Can she include my fee for preparing her 12/13 accounts in her allowable expenses (my invoice will be dated Jan 2014)? Or does this fall under ‘post-cessation’ expenses? The HMRC material I have read on post-cessation expenses seems to suggest it’s only for sale of business property/equipment or repayment of expenses written off as bad-debt etc, rather than back dating expenses such as bookkeeping/accounting....

Many Thanks,

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By User deleted
21st Jan 2014 20:25

In my view ...

... allowable, you would accrue for it as it relates to the period the business was trading.

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By johngroganjga
21st Jan 2014 20:31

I agree

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