Up until 31 March 2015 there were two rates of corporation tax and one effective marginal rate. From 1 April 2015 the main rate and the small profits rate have been unified and are set at 20%.

Corporation tax rates and bands are as follows:

Financial Year to 31 March 2016 31 March 2015
Taxable profits    
First £300,000 20% 20%
Next £1,200,000 20% 21.25%
Over £1,500,000 20% 21%

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