Previous Year P&L disclosure

Can someone please help on how I disclose a previous year P & L adjustment.

A provision for a bad debt was made in a previous years accounts.  The following year cash was reveived for the provision reversing the bad debt. 

The problem is HMRC will not allow the 1st years bad debt provision therefore CT  should have been a higher amount and the following year a lower amount.

How is the cash received shown if not by reversing the bad debt?  Can I obmit the increase in the second years P&L and add an additional line in Capital & Reserves b/f that will increase the previous years profits?

i.e

Called up share account  ...........

Reserves b/f                    ..............

Adjustment b/f reserves  ..............

Profit & Loss                    .................

Shareholders Funds       ....................

Thank you in advance for any comments