Thanks but that still does not account for the difference. for last year 10_11 I was not required to submit a corp tax return as I had been employed not revenue was earned by the Company. In addition, I had a unexpected blood clot at the time of needing to fill in the CT form but the tax office approved that I need not send in a form.
So the last CT600 is for 09/10. The capital allows page entries are
CP54 total £101 as depreciation charge added back
CP78 asset value b/f £405 (from prev fin accts)
CP89 W Down Allow £ 81 (20% as that was my understanding)
CP92 asset value £324 (fin acct bal asset value £304 for the year end - difference of £20)
So if I have to estimate 10/11 corpn tax entries as no return- would those be
CP78 asset value b/f £324 (£304 from prev fin accts)
CP89 W Down Allow £ 65 (20%)
CP92 asset value £259 (fin acct bal asset value £228 for the year end - difference of £31)
If that applied to 11-12 the difference would have been
CP78 asset value b/f £259 (£228 from prev fin accts)
CP82 Additions £229 (new total 488)
CP89 W Down Allow £ 98 (20% of new and c/f asset value)
CP92 asset value £390 (fin acct bal asset value £343 for the year end - difference of £47)
Is that how I should have calculated CT values?