Corporation

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Corporation Tax

 

Year to 31.3.14

Year to 31.3.13

 

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

23.75*

300,001 - 1,500,000

25*

Main rate

Over 1,500,000

23*

Over 1,500,000

24*

Standard fraction

 

3/400*

 

1/100*

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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