Accrual substantive

Trombone deducts employment taxes from its employees’ wages on a monthly basis and pays these to the local taxation authorities in the following month. At the year end the financial statements will contain an accrual for income tax payable on employment income. You will be in charge of auditing this accrual.
Required:
(d) Describe the audit procedures required in respect of the year end accrual for tax payable on employment
income.

Sir in this question would it be a valid substantive procedure that compare accrual of current year from last year and investigate difference.
Although its not mentioned in examiners marking scheme, but isn’t it a valid procedure?