{"id":351,"date":"2011-08-23T19:21:05","date_gmt":"2011-08-23T18:21:05","guid":{"rendered":"http:\/\/jsrcharteredaccountants.com\/?page_id=351"},"modified":"2017-03-10T14:07:54","modified_gmt":"2017-03-10T14:07:54","slug":"corporation-tax","status":"publish","type":"page","link":"https:\/\/jsrcharteredaccountants.com\/tax-rates-allowances\/corporation-tax","title":{"rendered":"Corporation Tax"},"content":{"rendered":"

\u00a0Corporation Tax<\/span><\/h1>\n

 <\/p>\n\n\n\n\n\n\n\n
<\/td>\n31 March 2018<\/strong><\/span><\/p>\n

\u00a3<\/strong><\/span><\/td>\n

Rate <\/strong><\/span>%<\/strong><\/span><\/td>\n31 March 2017<\/strong><\/span><\/p>\n

\u00a3<\/strong><\/span><\/td>\n

Rate <\/strong><\/span>%<\/span><\/strong><\/span><\/td>\n<\/tr>\n
Small Companies Rate<\/span><\/td>\n0 – 300,000<\/span><\/td>\n19*<\/span><\/td>\n0 – 300,000<\/span><\/td>\n20*<\/span><\/td>\n<\/tr>\n
Marginal Rate (small companies rate)<\/span><\/td>\n300,001 – 1,500,000<\/span><\/td>\n19*<\/span><\/td>\n300,001 – 1,500,000<\/span><\/td>\n20*<\/span><\/td>\n<\/tr>\n
Main Rate<\/span><\/td>\nover 1,500,000<\/span><\/td>\n19*<\/span><\/td>\nOver 1,500,000<\/span><\/td>\n20*<\/span><\/td>\n<\/tr>\n
Standard Fraction<\/span><\/td>\n<\/td>\nN\/A*<\/span><\/td>\n<\/td>\nN\/A*<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The profits limits are reduced for accounting\u00a0periods of\u00a0less than 12 months and for a\u00a0company with associated companies.<\/p>\n

*Different rates apply for ring- fenced\u00a0(broadly oil industry) profit.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u00a0Corporation Tax   31 March 2018 \u00a3 Rate % 31 March 2017 \u00a3 Rate % Small Companies Rate 0 – 300,000 19* 0 – 300,000 20* Marginal Rate (small companies rate) 300,001 – 1,500,000 19* 300,001 – 1,500,000 20* Main Rate over 1,500,000 19* Over 1,500,000 20* Standard Fraction N\/A* N\/A* The profits limits are … <\/p>\n

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