I am assuming that you are referring to expenses allowable for tax purposes, which have been deducted in the Statement of Comprehensive Income, but are not deductible for tax purposes. Most standard business expenses would be allowable.

Examples of those that would not be allowable include those relating to capital items, such as accounting depreciation (replaced by capital allowances instead), and profit or loss on the disposal of non-current assets, though expenditure on repairs would be allowable.

Others include expenses incurred for private purposes, entertaining customers and donations to political parties.

Apart from those involving non-current assets, questions set will usually tell you which other items are allowable/disallowable.

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