C · Glossary
Corporation tax
Tax on UK Ltd company profits — 19% small / 25% main / marginal in between.
Corporation tax is UK tax on Ltd company profits. From April 2023: 19% on profits up to £50k (small profits rate), 25% on profits over £250k, marginal relief between. Filed annually via the CT600 return — due 12 months after period end.
Corporation tax is payable 9 months and 1 day after period end (for most companies).
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