HMRC small profits rate and marginal relief toolkit
Guidance for tax agents and advisers on small profits rate and Marginal Relief in Company Tax Returns.
PDF, 632KB, 14 pages
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PDF, 333KB, 14 pages
Guidance on common errors on small profits rate and Marginal Relief in Company Tax Returns. It may also be helpful to anyone who is completing a Company Tax Return.
Published: 1 September 2014
Updated: 3 September 2015
- Agent toolkit for Small Profits Rate and Marginal Relief has been updated for 2014 to 2015 company tax returns.
- First published.