Tax charged

Hi i want to know whats the meaning/difference between tax charged for the year and tax charged to SOPL?

Because i had a look in the answer from my exam kit and it goes like this:

Deferred tax increase 7000
less tax on rev gain (3000)
=Tax charge to SPL: 4000

Tax expense:
Current year estimate 12000
Prior year overprovision 7K
Deferred tax 4K
= Charged for the year: 9K

I did my T account and got the answer but i just put it as I/S expense for the year.
Then what value should appear on the final account? Appreciate if you could explain tax charge to SPL. thank you