Deferred TaxWhy the tax charge in the accounts is not the tax bill.Accounting & FinanceDeferred tax recognises the future taxconsequences of temporary differences.Deferred tax = Temporary difference × Tax rateCapital allowances exceed depreciationDeferred tax liabilityTax paid later.Provision not yet deductibleDeferred tax assetRelief comes later.Permanent differenceNo deferred taxNever reverses.THE COMMON MISTAKETreating all differences as temporaryPermanent differences create noneA disallowed fine is never deductible. It changes the current charge but has nofuture effect to defer.Deferred tax assets are recognised only where future taxable profitmakes recovery probable.Deferred Taxlearnposters.com
Deferred Tax — printable business wall chart from LearnPosters. Free vector PDF, US Letter and A4.

What’s on the Deferred Tax poster

The rule, 3 worked examples, and the mistake everyone makes.

Deferred tax assets are recognised only where future taxable profit makes recovery probable.

Questions about the Deferred Tax poster

What’s on the Deferred Tax poster?
The rule, 3 worked examples, and the mistake everyone makes. Deferred tax recognises the future tax consequences of temporary differences.; Deferred tax = Temporary difference × Tax rate; Capital allowances exceed depreciation = Deferred tax liability; Provision not yet deductible = Deferred tax asset; Permanent difference = No deferred tax; Common mistake: Treating all differences as temporary → Permanent differences create…. Deferred tax assets are recognised only where future taxable profit makes recovery probable.
Who is the Deferred Tax poster for?
Deferred Tax belongs to the Accounting & Finance section rather than to a school year, because business is not something one grade owns. Anyone learning taxation can pin it up — a beginner, a student mid-course, or someone revising years later.
When should you use the Deferred Tax poster?
Timing differences between accounting and tax rules create a future tax effect recognised now. A wall chart earns its place by being glanceable from where the work is happening, so Deferred Tax belongs on the wall where that business work actually happens, within glancing distance, rather than filed away.
What other posters go with Deferred Tax?
Capital Gains, Corporation Tax and Direct & Indirect Tax sit alongside Deferred Tax in the Accounting & Finance section. Printed together they make a wall rather than a single sheet, which is how a reference set actually gets used.Capital GainsCorporation TaxDirect & Indirect Tax
Is the Deferred Tax poster free to download and print?
Yes. Deferred Tax downloads as a free PDF with no account, no email and no watermark, like everything else in the Accounting & Finance section. Print as many copies as you like for a home, a classroom, a library or a tutoring group; reselling the file is the only thing the licence rules out.Read the licence
What size does the Deferred Tax poster print at?
Deferred Tax is a vector PDF laid out for US Letter, and prints on A4 with Fit to page — the same file, no separate download. Because every mark on it is drawn rather than photographed, it stays sharp enlarged to A3, A2 or A1 at a copy shop. Colour carries emphasis only, so a greyscale print of Deferred Tax loses nothing.Printing guide

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