Guidance

Small profits rate and marginal relief toolkit

Get help if you’re a tax agent or adviser who has clients with small profits rate and Marginal Relief to declare on Company Tax Returns.

Documents

Small Profits Rate and Marginal Relief Toolkit: 2014 to 2015 Company Tax Returns

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Details

Find out about common errors on small profits rate and Marginal Relief in Company Tax Returns.

This guidance may also be helpful to anyone who is completing a Company Tax Return.

Published 1 September 2014
Last updated 31 July 2017 + show all updates
  1. The agent toolkit for 2016 to 2017 has been removed.
  2. Agent toolkit for Small Profits Rate and Marginal Relief updated for 2016 to 2017.
  3. Agent toolkit for Small Profits Rate and Marginal Relief has been updated for 2014 to 2015 company tax returns.
  4. First published.