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Introduction
Income Tax
Capital Gains Tax
Corporation Tax
Main Capital Allowances
Value Added Tax (VAT)
Inheritance Tax
Vehicle Benefits
Mileage Allowances
NI Contributions
Key Dates & Deadlines
Pension Premiums
Charitable Giving
Savings & Investments
Some Useful Rates
Stamp Taxes
Corporation Tax
Corporation tax rates and bands are as follows:
Financial Year to
31 March 2013
31 March 2012
Taxable profits
First £300,000
20%
20%
Next £1,200,000
25%
27.5%
Over £1,500,000
24%
26%