I apologise in advance for any misuse of the correct terminology but I'm an engineer not an accountant!
I want to know if I can apply Corporation tax deductions that should have been made in 2018-19 (but weren't) to this years accounts?
So, some context. In the 2018-19 accounting period I wasn't well and as a result my limited company had no sales income. My accountant said that as a result we would submit "nil accounts". Which is what happened. However during that time the company continued to pay the director's pension, some professional subscriptions and some other things which ordinarily would be tax deductable. When I queried with the accountant what would happen about these outgoings he said we would address these in this accouting period. Presumaby because in 2018-19 there was no profit against which deductions could be made.
This year the company is effectively back to normal i.e. has sales income. I'm looking at putting the accounts together but I'm not sure how these "missing" outgoings can be addressed in this year. Has the opportunity simply been missed? Or do I simply record all the outgoings from last year in this accounting period and can then claim the tax deduction in the usual manner?
Advance thanks for any help.