| Years to 31/03/12 | Years to 31/03/11 | ||||
| Profits band | Rate | Profits band | Rate | ||
| £ | % | £ | % | ||
| Small profits rate | 0 - 300,000 | 20* | 0 - 300,000 | 21* | |
| Marginal (small profits) rate | 300,001 - 1,500,000 | 27.5* | 300,001 - 1,500,000 | 29.75* | |
| Main rate | Over 1,500,000 | 26* | Over 1,500,000 | 28* | |
| Standard fraction | 3/200* | 7/400* | |||
