Wages paid within 9 months for self employed

Can somebody clarify the situation regarding self employed people accruing wages and bonuses in the accounting period which have not yet been paid but will be within 9 months?

Does this rule apply for self-employed people in all scenarios and for all employees including wives or husbands?


Sec 36(3) ITTOI 2005 states:

If the remuneration is paid after the end of that 9 month period, a deduction for it is allowed for the period of account in which it is paid.

Sec 37(2) ITTOI 2005 states:

For the purposes of section 36 it does not matter whether an amount is charged for

(a)particular employments, or

(b)employments generally.


Yet I read elsewhere that wages paid to a wife of a self employed man are not allowed to be accrued in the accounts and thus make use of this provision. Can anyone clear this up and point me to any further guidance?

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Couple of points

nogammonsinanundoubledgame |
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FrogHappy |