Include this company. Most standalone companies: 1.
Corporation Tax due
£12,150
25% less marginal relief · effective rate 20.3% · 26.5% on the next £1 of profit
Taxable profit
£60,000
Corporation Tax
£12,150
Profit after tax
£47,850
Your thresholds this period: small profits rate up to £50,000, main rate from £250,000.
We’ll prepare and file your CT600 for a fixed £399 + VAT
Accounts and the Corporation Tax return, done properly and filed with HMRC — for micro-entity companies.
How Corporation Tax is worked out
For the financial year from April 2025, UK Corporation Tax has three positions, based on your company’s taxable profit:
- Profit ≤ £50,000: taxed at the 19% small profits rate
- Profit ≥ £250,000: taxed at the 25% main rate
- Profit between £50,000 and £250,000: taxed at 25% reduced by marginal relief — which works out at 19% on the first £50,000 and an effective 26.5% on each pound above it
Worked example: a £100,000 profit is £25,000 at 25% minus marginal relief of £2,250 ((£250,000 − £100,000) × 3/200) = £22,750 — an average rate of 22.75%, but with the last pound taxed at 26.5%.
Watch the associated companies rule
The £50,000 and £250,000 limits are divided between associated companies — broadly, companies under common control. Run two active companies and each gets bands of £25,000/£125,000, so profits hit the 26.5% band or the 25% rate sooner. If you own more than one company, set the number above to see the real effect.
This is an estimate — the return is where it counts
This calculator applies the standard rates and marginal relief and is accurate for most trading companies. Your actual CT600 figure also depends on the tax computation — allowable expenses, capital allowances, reliefs and any losses. We prepare accounts and the Corporation Tax return together for a fixed £399 + VAT. Call 0114 327 1480.