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Corporation Tax

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Year to 31.3.15

Year to 31.3.14

Profits band
£
Rate
%
Profits band
£
Rate
%
Small profits rate 0 - 300,000 20* 0 - 300,000 20*
Marginal (small profits) rate 300,001 - 1,500,000 21.25* 300,001 - 1,500,000 23.75*
Main rate Over 1,500,000 21* Over 1,500,000 23*
Standard fraction 1/400* 3/400*

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

* Different rates apply for ring-fenced (broadly oil industry) profit.

 

 

 
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