Income tax

The tax charge is the sum of tax payable for the year and the movement in deferred tax. The general corporate rate is 22 per cent of taxable profit.

The charge in the accounts is not the same as what the company pays that year. Accounting profit and taxable profit part company at several points — depreciation is the usual one — and the difference is carried as deferred tax.

The Register of Company Accounts' open data service does not publish this line. Where Overit does not have the figure, the row is left blank.