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HMRC internal manual

Holding and Movements Alcohol Strategy Accounts

Accounts: What are the types of Administrative Expenses as presented in the accounts?


This will include all expenses incurred by the business, not included in the trading account, examples given below:

  • Directors remuneration, i.e. wage/salary
  • Staff wages
  • Rent/rates
  • Utilities
  • Audit fees/tax advice
  • Miscellaneous expenses