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Corporation
Tax
..
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Rates to 31 March … |
2011 |
2012 |
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Profit Limits |
Tax
Rate |
Profit Limits |
Tax Rate |
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|
Small Companies Rate |
£0 - £300,000 |
21% |
£0 -
£300,000 |
20% |
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Marginal Rate |
£300,000 - £1,500,000 |
29.75% |
£300,000 -
£1,500,000 |
27.5% |
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Full Rate |
>£1.500,000 |
28% |
>£1.500,000 |
26% |
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Payment Date |
9 months
after end of accounting period |
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Return Due Date |
12 months after end of accounting period |