Business Tax
UK Corporation Tax 19% Small Profits vs 25% Main Rate
Corporation tax rates, £50,000 Small Profits Rate, marginal relief calculation, and company director compliance.
Key Statutory Thresholds & Rules (2025/2026)
Small Profits Rate: 19% on taxable profits up to £50,000. Main Rate: 25% on profits over £250,000. Marginal Relief applies between £50,000 and £250,000.
HMRC Compliance & Tax Planning Checklist
- Verified against GOV.UK Statutory Tax Guidance and HMRC Finance Act updates.
- Applies to UK tax year: 6 April 2025 – 5 April 2026.
- Self-Assessment deadlines: 31 October (Paper) / 31 January (Online).
Important Notice: HMRC rules change based on your individual ties, physical presence days, and residency history. Always consult a qualified Chartered Tax Adviser (CTA) for personal filings.