Hey Yanam,
Thanks for your Question, Welcome to the UK Community Page for QuickBooks Online.
I would like you to run this question by your businesses accountant, as there is potentially a specific way you should do this for your business.
I wanted to share with you an article we have on customizing the profit and loss, along with some information about the accounts that post to a profit and loss - https://quickbooks.intuit.com/community/VAT/VAT-exceptions-and-reports/m-p/239631
I'll leave this post open to the other users of the forum for their input - we have a number of accountant superusers and regular posters that may be able to assist.