Maidment Judd Chartered Accountants
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Corporation Tax

 

Years to 31.3.11 and 31.3.10
  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   7/400*

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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