Filling out tax return on HMRC website for microentities. Want to confirm whether the accounting treatment and tax treatments are expected to follow eachother? Under FRS105 I have written off development costs to the P&L, but not sure whether I should follow the same treatment for the tax return or whether these would be considered capital? I have searched the website, but not seen much guidance and the form very much sets things up as if they are to be the same.
Thanks for any help!