May '25 • Taxe
šŸ“Š UK Corporation Tax Rates & Thresholds 2025/26
Key Changes You Need to Know:
  1. Small Profits Rate (Under Ā£50,000) āœ… Rate remains at 19% āœ… Applies to companies with profits below Ā£50,000
  2. Main Rate (Over Ā£250,000) āœ… Continues at 25% āœ… Applies to companies with profits exceeding Ā£250,000
  3. Marginal Relief (Ā£50,000 - Ā£250,000) āœ… Tapered rate applies āœ… For profits between these thresholds āœ… Calculated proportionally
šŸ’” Important Notes:
• Rates effective from April 1, 2025
• Profits are time-apportioned for accounting periods straddling this date
• Clear documentation needed for profit calculations
• Regular review of profit forecasts recommended
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Denisa Matei
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šŸ“Š UK Corporation Tax Rates & Thresholds 2025/26
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