Corporation Tax

Corporation Tax:

  Years to 31.03.17 and 31.03.18
  Profits Band 2017 2018
  £ %age %age
Small companies rate * 0 - 300,000 20 19
Marginal (small companies) rate 300,001 - 1,500,000 20 19
Full rate Over 1,500,000 20 19
Small companies fraction   N/A N/A

* not available to close investment holding companies (these include property companies which rent property to related parties)

The profits limits are reduced for accounting periods of less than 12 months and for associated companies.

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