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Corporation Tax:
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Years to 31.3.09 |
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Profits Band
£ |
Rate
% |
| Small companies rate |
0 - 300,000 |
21 |
| Marginal (small companies) rate |
300,001 - 1,500,000 |
29.75 |
| Full rate |
Over 1,500,000 |
28 |
| Small companies fraction |
|
1/40
|
The profits limits are reduced for accounting periods of less than 12 months and for a company with associated companies.
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