Rates, Allowances and Reference

Corporation Tax rates, marginal relief, key dates, and reference information.

Current Corporation Tax Rates and Allowances

Since the founding of limited companies in the UK, Corporation Tax has been the tax charged on company profits. Understanding which rate applies to your company depends on how much profit you make and whether you have any associated companies. This article explains the current...

4 min read

Managing Your HMRC Business Tax Account

Your HMRC business tax account is an online hub where you can manage all your business taxes in one place, from Corporation Tax and VAT to PAYE and Self Assessment. This article explains how to access your account and what you can do with it.

4 min read

Marginal Relief for Corporation Tax

If your company's profits fall between £50,000 and £250,000, you don't automatically pay the full 25% Corporation Tax rate. Marginal Relief reduces your tax bill, creating a gradual increase between the 19% small profits rate and the 25% main rate. This relief has been availab...

4 min read