This account will include any other small and sundry business expenses which can't be classified anywhere else in the Ember category model.

Most of your transactions should have a home in one of the other categories, however you might find very small and infrequent expenses don't. So that is what should be included here.

Make sure that you try to categorise the transaction in to another account first before thinking about other expenses. Also ask yourself the question, if it doesn't fit in to any of the categories provided - Is it a true business expense?

Treated as an expense and reduces your pre-tax profit. Make sure this balance isn't too high when lodging your corporation tax return as it may trigger an investigation from HMRC.

You can't get tax relief on any capital items found here and you must be able to demonstrate that the cost is entirely for the purposes of your business activities.