Corporation tax question

[Pete Cullen]

I'm sorry if this has been done to death, but I did do a quick search before posting, honest!

I'm just looking at my Ltd company accounts and my year end will be the end of June and had a question about corporation tax.
Basic question, nice and quick and easy, are wages classed as a deductible item for corporation tax?

I keep seeing conflicting reports on this and I want to make sure I'll have enough cash left over to pay my tax ok

Cheers!

Pete

[Sockpuppet]

Corp tax is on profit.

[Darren@UptonAccountants]

Wages

Salary & wages costs are tax deductible.....payments for dividends are not.

[Pete Cullen]

Thankyou very much for the replies, that's put my mind at ease a little!