CT double entry Help!

a25

Hi,
What is double entry for corporation tax? I just trying preper the final accounts for my client but I don't know how to accounts for CT.
I using only spreadsheets.

AK002

It seems a tiny bit worrying that you have clients yet don't know a rather basic bit of double entry..

However, i'm not here to judge.

Do you mean payment of corporation tax? Bringing in the corporation tax provision?

Monsoon

^What AK said.

However:

CT for the year would be DR Profit and Loss, CR Balance Sheet (liability)

Payment of CT would be CR Bank and DR Balance Sheet (Liab)