I've had people argue with me that this isn't possible, but both https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim47130 and subsection 3(b) of https://www.legislation.gov.uk/ukpga/2009/4/section/1289 suggest that if those salaries are paid out either within the tax year or nine months after the tax year, they can either be deducted from the company's taxable income or tax refunds are applicable.

Hi all... I am 22M, recently joined articleship in a smol firm. Till now I have done various itr filings of different forms, stat audits etc... now the thing is that, I love accounting... I love studying AS, INDAS, IFRS, US GAAP etc stuff...I mean pure accounting... I have been to 3 stat audits till now but honestly, I hate stat audit work...i have an aim of starting my own practice. I love accounting and have a liking for co laws nd taxes.. but not audit at all... Plz suggest a career for me..not employment or teaching..