when are wages paid for ct purposes

when are wages paid for ct purposes

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Quick question. For ct purposes. When a directors salary is credited to a director loan account. Has this been paid for ct purposes or does the salary have to be physically paid out of a bank account to be deducted against ct assuming it is paid within 9months of accounting period?

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By User deleted
16th Jan 2015 14:11

loan

Credit to a loan available for draw down immediately, whether drawn or not, is treated as 'paid' for both CT and payroll purposes

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By Cloudcounter
16th Jan 2015 14:37

So if you are claiming

that it was paid for CT purposes, you'd better make sure that your claim is backed up by the RTI submission!

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