I suppose if it was bought on credit and the business in question was working on cash accounting with the payment falling due in the next fiscal year.....?
I was always under the assumption that you had to do it per the tax point, but if your trying to avoid paying it it this year to make accounts look better then that sounds dodgy to me... sorry.
If it wasn't and asset (and you weren't claiming capital relief AIA) then I would suggest you just do a journal entry and prepay it till next year. I'm doing that with my BNI fees... They are £500 quid but as they are an expense for next year I'm prepaying it then allocating it to next year.
It wasn't me that wanted to do it, it was just a question that was posed and like you, I thought it was a big no no, it's just I start to question myself, so thanks for the verification.
