Depreciation - non tax deductible

I have found on the forum advice to enter depreciation as following
Dr 8004 - Office Equipment Depreciation
Cr 0031 - Office Equipment Depreciation
In my case equipment has been deducted for tax purposes as Annual Investment Allwance and now depreciation is in balance sheet.
How I suppose to create jounal entry and miss P&L account (8004) ?

You don’t to create a journal to miss Depreciation entry for 8004, AIA could come under CT computations not accounts. Tax profit can be different from accounts profit