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Corporation tax

Corporation tax rates are set for each Financial Year. A Financial Year runs from 1 April to the following 31 March.

If the accounting period of a company straddles the 31 March, the profits are apportioned on a time basis to each Financial Year.

Year to 31 March 2017 (and year to 31 March 2016)

Profits band (£) Rate (%)
Any 20