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Plain-English guides to UK Corporation Tax and CT600 filing.

7 results for “small profits rate”Clear search
23 February 2026

Corporation Tax Rates 2025/26: Complete UK Guide

All UK Corporation Tax rates for 2025/26 including small profits rate, main rate, marginal relief, and associated company rules. With worked examples.

corporation-taxtax-rates2025-26marginal-relief
23 February 2026

Corporation Tax Rates 2025/26: Small Company Guide (19% vs 25%)

Complete guide to Corporation Tax rates for 2025/26. How the 19% small profits rate and 25% main rate work, marginal relief explained with examples.

corporation-taxtax-ratessmall-businessmarginal-relief2025-26
23 February 2026

Small Company Corporation Tax Rate 2025/26: Everything You Need to Know

The small profits rate, marginal relief band, and how to check which rate applies to your company. Updated for the 2025/26 tax year.

corporation-taxsmall-businesstax-rates2025-26
22 February 2026

UK Corporation Tax Rates 2025/26: Complete Guide with Examples

Corporation tax rates for 2025/26: 19% small profits rate, 25% main rate, and marginal relief in between. Includes worked examples and thresholds.

corporation tax rates2025/26marginal reliefsmall profits rateCT600
21 February 2026

Corporation Tax for Small Businesses: 2026

Complete 2026 guide to corporation tax for small businesses. Covers rates, allowable expenses, filing deadlines, payment dates, and tips to reduce your tax bill legally.

corporation taxsmall business2026limited companyCT600small profits ratetax guide
21 February 2026

Corporation Tax Marginal Relief Explained

How does marginal relief work for UK corporation tax? Plain-English explanation of the 19%-25% band, the formula, worked examples, and how to claim on your CT600.

corporation taxmarginal reliefct600tax ratessmall profits ratelimited companyhmrc
21 February 2026

Marginal Relief for Corporation Tax: How It Works (With Calculation Examples)

How marginal relief works for Corporation Tax in 2025/26. Step-by-step calculation for profits between £50,000 and £250,000.

corporation taxmarginal relieftax calculationCT600small profits rate