8. Corporation tax Citizens Advice is a registered charity and accordingly is exempt from taxation on income and gains where they are applied for charitable purposes. Citizens Advice Limited covenants all profits to the main charity each year under Gift Aid and does not incur any tax liability. 9. Net expenditure Net outgoing resources for the year are stated after charging: 2021 £’000 2020 £’000 Operating lease costs Property 1,806 1,722 Office equipment 16 19 Amortisation 367 329 Depreciation 55 67 External auditor’s remuneration External audit fee 49 53 Assurance services - 16 Internal auditor’s remuneration 50 47 89 Financial Statements