Compute UK Corporation Tax with the 19% small-profits rate, 25% main rate and marginal relief between £50k and £250k.
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Calculates UK Corporation Tax for FY2025 applying the 19% small-profits rate up to £50,000, the 25% main rate from £250,000 and HMRC marginal relief in between. Limits are divided by the number of associated companies.
A company with £100,000 of profits and no associated companies (FY2025): above the £50,000 small-profits limit, so the 25% main rate applies with marginal relief, giving an effective rate of about 22.75% (roughly £22,750).
For FY2025, 19% applies to profits up to £50,000 (small-profits rate) and 25% from £250,000 (main rate). Profits in between are taxed at 25% with marginal relief.
Marginal relief tapers the effective rate between the £50,000 and £250,000 thresholds using the standard 3/200 fraction, so the effective rate rises gradually from 19% to 25%.
The £50,000 and £250,000 limits are divided by the number of associated companies, which can push a group into the higher rate sooner.
Yes. For accounting periods shorter than 12 months the £50,000 and £250,000 limits are reduced proportionately.