HMRC’s latest statistics show that receipts from corporate taxes passed £100 billion for the first time in 2025-26. Here, we look at the key figures and what they mean for businesses.
Corporation tax receipts pass £100 billion
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Search Results for "Corporation Tax"
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Corporation Tax when you sell business assets
Find out how Corporation Tax when you sell business assets works, including how to calculate a chargeable gain, the Indexation Allowance and how to use capital losses.
Is your company paying Corporation Tax at the right rate?
Corporation Tax rates range from 19% to 25%, with marginal relief smoothing the gap between the thresholds. Is your company paying Corporation Tax at the right rate? We explain the thresholds, the 3/200 fraction and how associated companies affect your position.
When is a company dormant for Corporation Tax?
A company can be dormant for Corporation Tax once it stops trading and has no other income. When is a company dormant for Corporation Tax? We explain what counts as trading, how to tell HMRC, and the Companies House and VAT duties that continue.
When to register for Corporation Tax
Understand when to register for Corporation Tax with HMRC, from incorporation to becoming active. Learn key deadlines, dormant company rules and how to avoid penalties.
UK Patent Box Corporation Tax
The UK Patent Box lets qualifying companies pay an effective 10% Corporation Tax rate on profits from patented inventions, instead of the standard 25%, a saving of 15p for every £1 of qualifying patent profit. Download this factsheet, a companion to our Doing Business in the UK guide, to learn who can claim, what income qualifies, and how the regime rewards innovation in the UK.
The marginal Corporation Tax rates
Marginal Corporation Tax rates help growing companies transition smoothly from the Small Profits Rate to the main rate, improving predictability and cash flow management.
How Marginal Relief Affects Your Corporation Tax Bill
Marginal relief helps companies with profits between £50,000 and £250,000 move gradually from the 19% rate to the 25% Corporation Tax rate. It smooths the increase, adjusts for associated companies and short periods, and ensures a fairer and more accurate final tax bill.
Creative Industry Corporation Tax reliefs
Creative Industry Tax Reliefs reduce Corporation Tax for qualifying productions and can offer cash credits to support creative businesses.
Essential Corporation Tax Reliefs for UK Companies
Corporation Tax Reliefs such as R&D credits, Patent Box, and creative industry reliefs help companies cut tax and support growth.
Register an offshore property developer for Corporation Tax
Non-UK resident companies that buy, develop, or sell UK land must register for Corporation Tax within three months of a disposal.
How to pay corporation tax online
Always use the correct reference when you pay Corporation Tax online. It ensures HMRC processes your payment without delay or penalty.
Corporation tax roadmap
As the Autumn Budget approaches, questions remain about whether the commitments in the corporation tax roadmap will be upheld.
Present rates of Corporation Tax
Corporation tax rises with profit levels, but marginal relief helps ease the shift from the 19% rate to the 25% rate.
Corporation Tax
This factsheet covers who pays Corporation Tax, Non-resident companies and permanent establishments, Does a company need to file a tax return, What to file with the authorities, How is your CT bill calculated, What rates of CT are payable, What accounting records do companies need to keep, How long are you required to keep your records, What reliefs can you claim to reduce CT payable, What happens if tax returns or payments are not on time, CT payable on unpaid loans to director/shareholders of smaller companies
No change to Corporation Tax rates?
The Corporation Tax Main Rate applies to companies with profits exceeding £250,000 and is currently set at 25%. For companies with profits up to £50,000, a Small Profit Rate (SPR) of 19% is applicable.
The marginal rate of Corporation Tax
The Corporation Tax Main Rate applies to companies with profits in excess of £250,000. The applicable rate is currently 25%. A Small Profit Rate (SPR) of 19% applies to companies with profits of up to £50,000.
Corporation Tax marginal rate
As of April 1, 2023, UK Corporation Tax: 25% for profits over £250,000, 19% Small Profits Rate for up to £50,000, with marginal relief bridging the gap.
Accounting periods for Corporation Tax
In the UK, companies may have different accounting periods for Companies House and HMRC. These periods can be adjusted, but tax periods can’t exceed 12 months, potentially requiring two tax returns.
Corporation Tax Group Payment Arrangements
Simplify Corporation Tax payments with a Group Payment Arrangement (GPA). Eligible company groups can jointly allocate payments, reducing costs and administration. The application process involves meeting conditions and timely submission to HMRC.
Associated companies and Corporation Tax
There are two rates of Corporation Tax effective from 1 April 2023. The £250,000 limit will be divided by the total number of associated companies. Find out more.
Corporation tax from 1 April 2023
Barring any unforeseen changes being announced at next week’s Budget, the Corporation Tax main rate will increase to 25% from 1 April 2023 for companies with profits over £250,000.
Corporation Tax changes April 2023
The Corporation Tax main rate will increase to 25% from 1 April 2023 for companies with profits over £250,000. A Small Profits Rate (SPR) of 19% will also be introduced from the same date for companies with profits of up to £50,000
25% Corporation Tax from April 2023
The planned increases in Corporation Tax (CT) rates from April 2023 are now proceeding as originally announced. The Corporation Tax main rate will increase to 25% from 1 April 2023 for companies with profits over £250,000.