RESOURCES / CORPORATION TAX

CORPORATION TAX

Top notes

31/3/24

31/3/23

Main rate

25%

19%

Small profits rate

19%

n/a

19% rate limit

£50,000

n/a

Marginal relief limit

£250,000

n/a

Marginal relief fraction

3/200

n/a

Effective marginal rate

26.5%

n/a

Effective marginal rate

Bottome notes

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