Which expenses category?

[brovski]

Hello,

We sell on Amazon and therefore incur Amazon fees with every sale.

For HMRC corporation tax purposes (we are an Ltd company), which category should we use for Amazon fees in the Profit and Loss statement?

Is Administration and office expenses (box CP36) correct or maybe Sundry expenses (small miscellaneous expenses only) (box CP37) more appropriate? Both are under
General administrative expenses section.

Many thanks

 

[STDFR33]

I’d include it within cost of sales but it doesn’t really matter as long as you are consistent in your approach.