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HMRC internal manual

Company Taxation Manual

Corporation Tax: small profits relief: small profits relief examples - summary

Examples illustrating points in CTM03505 to CTM03640 are as below.

### Example 1 CTM03653 This example involves small companies rate for accounting periods straddling a change in small companies rate of CT.
### Example 2 CTM03654 This example involves considering marginal small companies rate relief with a short accounting period, a change in the CT main rate and associated companies.
### Example 3 CTM03655 This example demonstrates the effect of changes in the number of associated companies during the accounting period.