Prior Year Income Statement (P&L) Comparative Figures — How to Enter Them

The prior year column in the Income Statement shows your previous year's figures alongside the current year for comparison. Unlike the balance sheet, TinyTax does not automatically fetch prior year Income Statement (P&L) figures from Companies House — you need to enter them manually.

Where to Find the Prior Year Input Fields

The prior year inputs are in the Profit & Loss / Income Statement section of the filing form:

1. Scroll to the Profit & Loss section of your filing (also labelled "Income Statement")
2. Look for the Prior Year column — the right-hand column, showing the previous period dates
3. Click on any field in the Prior Year column and type in the figure from your previous year's accounts
4. The row totals (total income, gross profit, profit before tax) update automatically

Where to Find Your Prior Year Figures

You can take the prior year Income Statement figures from:

• Your previous year's accounts document (PDF from your accountant, or downloaded from Companies House WebFiling)
• Your accounting software — run a Profit & Loss report for the prior period end date (e.g. in Xero, QuickBooks, or FreeAgent)
• HMRC's online services — your previous CT600 tax computation shows turnover and key P&L lines

Do Prior Year P&L Comparatives Go to Companies House?

For micro-entity accounts filed through TinyTax: the Income Statement is kept private — only the balance sheet is filed publicly at Companies House under FRS 105. The prior year P&L figures appear in your accounts document for your own reference but do not affect your Companies House filing. The form notes this explicitly: "This P&L will not be public at Companies House."

For small company accounts (FRS 102): the Income Statement is included in the public CH filing and prior year comparatives are required by accounting standards. In this case you should complete the prior year column to ensure your accounts are compliant.

What Happens if I Leave Prior Year P&L Figures Blank?

• Micro-entity accounts: Leaving the prior year Income Statement figures blank has no effect on your CH filing or CT600 submission. The comparatives are optional for micro-entities — blank means zero will appear in that column of the accounts document, but Companies House never sees the P&L.
• Small company accounts: Blank comparatives may mean your accounts are not fully compliant with FRS 102 standards. We recommend completing them.

Entering Prior Year Figures After Submission (Amendment Flow)

If your accounts were already accepted by Companies House and you are now filing an amendment, the prior year P&L column remains editable. Open the amendment form, scroll to the Profit & Loss section, and enter the figures in the Prior Year column as above. The amendment will be generated with the updated comparatives.