UK Where to post an R&D tax credit?

[MichaelF]

As a development company with no sales to date and no CT to write off an R&D tax credit, could someone please guide me as to how to handle this credit in our accounts. We currently have it posted as a credit in our P&L expenses as the R&D tax credit was against development salaries. The problem we encounter is in filing our online CT600 which doesn't allow credit values in Computations Expenses. The only way we can see of handling it is to offset the amount against salaries (which would be technically correct). Is this acceptable?

Any guidance would be very much appreciated.
Michael Fisher