What tax expenses would be charged to the financial statements?

(iii) Tax provisions The directors have estimated the provision for income tax for the year ended 31 March 2019 at 4.5 million. The required deferred tax provision at 31 March 2019 is 5.6 million. All adjustments to deferred tax should be taken to the statement of profit or loss. The balance of current tax in the trial balance represents the under/over provision of the income tax liability for the year ended 31 March 2018. 000 000 25,200 46,800 20,000 12,800 5,000 6,000 15,600 Leasehold property - at valuation 31 March 2018 (note (1)) Plant and equipment (owned) - at cost (note (1)) Right-of-use assets - at cost (note (1)) Accumulated depreciation at 31 March 2018: Owned plant and equipment Right-of-use plant Lease payment (paid on 31 March 2019) (note (i)) Lease liability at 1 April 2018 (note (i)) Contract with customer (note (ii)) Inventory at 31 March 2019 Trade receivables Bank Trade payables Revenue Cost of sales Distribution costs Administrative expenses Equity dividend paid Equity shares of 50p each Retained earnings at 31 March 2018 Current tax (note (iii)) Deferred tax (note (iii)) 14,300 28,200 33,100 5,500 33,400 310,000 234,500 19,500 27,500 8,000 40,000 44,100 700 8,400 469,300 469,300