I have a client who operates his dental practice through ltd company. NHS Dental Services pays the company on a monthly basis after deduction of employee superannuation of all the performers.
This deduction of superannuation from practice contract for each performer is recovered by the company from the payment made to relevant performer. However this is not the case for shareholder/director performer as they are paid combination of salary/dividends.
I need to clarify if the employee superannuation related to shareholder performer that has been deducted from monthly contract value (and not adjusted for against shareholder performer's pay) need to be added for corporation tax purposes. I have limited experience dealing with NHS superannuation for dental practices working through ltd company. I would have assumed this will be added for Corporation tax purposes and deducted when personal tax computation is done for the director.
Any advise is appreciated.