OK I see where you are coming from and I am not sure if the outlined treatment is correct.
In the (distant) past there use to be the P&L Statement and then the P&L Appropriation Statement which was a year end account where the P&L profit was transfer to and various appropriations were deducted - dividends, corporation tax, allocation to reserves etc - then the remaining profit was transferred to Retained earning. That system really only applied to Public companies or audited private companies but is no longer used that way due to changed accounting standards.
Corporation tax is not an expense, it is a levy on profit as there are no goods or services involved, hence the above appropriation process. In todays world I don’t see any need for small business (sole trader, partnership, owner/director corporations or bigger) needing to worry about making provision for profit tax in their accounts - especially if the accounts are only for your consumption.
When your tax assessment arrives - Spend Money with the line entry “Retained Earning” - because that’s what it is - a charge on Profit. For the sole trader use Equity.
For those with corporations, if you use an accountant to do your tax return they may also provide you a set of Financial Statements, in which they may or may not include a corporate tax allocation. As its only a provision (estimate) its entirely optional if you want to reflect that in your Manager accounts.
Tax department assessments are an off Balance Sheet activity, not an activity of the business.
The purist will probably dispute this approach but modern small business management has moved on from the appropriation days.