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Accounting And Tax For Bonus Paid After Year End

My client has implemented a new bonus scheme for his staff so that they are paid a “share of profit” of the company and this is calculated when the annual accounts have been drafted (probably in June). Once calculated, he wants to post that bonus back into the March 2019 year before we finalise the accounts but I don’t know whether I am comfortable with that given the actual payment will be through the payroll in the current financial year. Can you please advise the correct treatment?

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