Taking VAT Liability as an example, typically what happens is that when you submit a VAT return it puts a credit (liability) on that nominal and then when you actually pay HMRC it puts a matching debit which cancels out the liability.
The same thing applies for corporation tax - when you record your tax liability that will be as a credit on 2320, and when you pay it over to HMRC that will be a debit on the same nominal. But if you make the payment before you’ve recorded the liability then the money you paid over will look like an “asset” on your balance sheet. When you create the liability journal as per the following post, then the asset will disappear.