How can I input the income tax and NI into a sole trader's account?

I am prepareing a sole trader's P%26amp;L account and balance sheet, I don't if I should put the income tax and NI paid by the sole trader into the account or not, if yes, should I count it as business expenses or use journal entry to deduct it form P%26amp;L account?
How can I input the income tax and NI into a sole trader's account?
income tax paid and self employed national insurance are not an allowable deuction against profits and therefore should not appear anywhere on the P%26amp;L.





If you are preparing a Balance sheet they should be shown in the capital account, either in drawings or specifically shown as a deduction from capital just below drawings.