Corporation tax implications for reclassifying expenses

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Hi all,

I have tried to search for this extensively. Does anyone know if there are any implications, and where I could find the official statute/information on the topic, for when you have to reclassify expenses in a comparative year (i.e. essentially splitting out a number into more detailed categories)? The previous tax computation, CT600 and attached accounts for year 2015 have been tagged and filed - however the intention is, although not to change the profit figure in the accounts, to move some items around.

I appreciate any knowledge anyone has on this subject, and a push in the right direction.

Thanks in advance.
Regards
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