£250 online filing bounty

I know this has already been discussed on one of the forums but I cannot locate it using the search facility. My query is, what is the journal entry for this? Cr Miscellaneous income, dr paye? Or would this be treated as income for CT purposes so should I reduce my expenses, cr gross pay and dr paye. But then wouldn't this reduce my allowable expenses and effectively increase my liability to CT? I have got myself very confused here. I would appreciate both the journal entries and an explanation as I will have to explain it to others and I dont want to look any more of an eejit than I already feel.
Thanks.