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HMRC internal manual

Business Income Manual

Specific deductions: crime (expenditure involving): accruals

Much expenditure disallowable as crime-related will be deducted in the accounts for the period in which it is paid. But sometimes a provision will be made in an earlier account for an accrual in respect of a payment that is made after the end of that account. The deduction is still caught as it is a deduction ’for any expenditure incurred in making a payment’. The time when deductions should be allowed for tax purposes is discussed at BIM42200 onwards although an expense disallowable as crime-related is not allowed as a deduction for any period, irrespective of its treatment in the accounts.