Uk Corporation Tax

[Sasso1]

Is UK Corportation Tax that has been paid shown in the P & L a/c
Appreciate advice on this point
Thanks
Sasso1

[buildersmate]

The answer is 'yes' because it has to be shown somewhere in the P&L as a revenue expenditure within the year associated with the relevant P&L.
However Corporation Tax is not due for payment for many companies until 9 months after the end of the relevant year - so it generally shows as a liability for a period until actually paid.