Here's an extract from HMRC's Private Personal Expenditure:-
25. Have the profits been adjusted for any professional fees, paid by the business, for personal tax matters?
Proprietor’s and partners’ personal tax returns are often closely linked with the business. Only the business element of professional fees is allowable. Professional fees relating to the preparation or computation of personal (non-trade) liabilities are not allowed in computing the business profits, for example the computation of personal capital gains. In computing the profits assessable, it is the practice to allow the normal professional fees incurred in preparing accounts or accounts information and in assisting with the self assessment of tax liabilities.
When there are personal (non-trade) elements of professional fees identify the business and non-business elements of the professional fees and ensure that only the business element is claimed against taxable profits. Effective from 6 April 2018 22 Additional professional fees arising from an HMRC compliance check where this reveals discrepancies and additional liabilities which arise as a result of careless or deliberate behaviour will not be allowable.
Hope that this helps...