Pre-Sep 24 Mock Q8

Hello,

For question no 8 in pre-Sep 2024 mock the answer in the debrief I think it is wrong because for the corporation tax liability she applied 25 % on the augmented profit instead to on the TTP
is that correct ?

Thanks

Q8
For the year ended 31 March 2024, Earlytime Ltd has taxable total profits of £220,000. The company also received dividends of £13,000 from non-associated companies during the year.

What is Earlytime Ltd’s corporation tax liability for the year ended 31 March 2024?

MY Answer
£
54759