Guidance

Rates and allowances for Corporation Tax

Rates, allowances and limits for Corporation Tax.

Documents

Details

The attached document is classified by HMRC as guidance and contains information about the rates payable for Corporation Tax.

Published 14 April 2013
Last updated 1 April 2020 + show all updates
  1. The rates and allowances have been updated for tax year 2019 to 2020.

  2. The guidance has been updated with the current rate of Corporation Tax for non-ring fence profits.

  3. Corporation tax rate tables updated for 2019.

  4. Rates, allowances and duties have been updated for the tax year 2018 to 2019.

  5. Rates, allowances and duties have been updated for the tax year 2017 to 2018.

  6. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  7. Updates made to reflect the new changes announced in the Summer Budget 2015.

  8. Corporation Tax rates for 2015 added

  9. Corporation Tax on chargeable gains: Indexation Allowance 2014 addd to this page.

  10. First published.