Hi, we have a a director who has incorporated two companies in UK, we will call them companies A and company B for clearer understanding. These companies offer different services. From company A he is taking salary and dividends and from company B just dividends. Ocassionally company A is invoicing company B for subcontracting services. One invoice has recently been issued just one month before the company B's financial year ended and the invoice was paid by company B one month after the financial year ended. Obviously the accounts are prepared on accrual basis. How do you think HMRC will view such transaction in regards to corporation tax for company B, the invoice was for just above £10000.