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