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Tax Rates & Reliefs

Rates 2016/17   2017/18  
Main rate of Corporation Tax 20% 19%
Special rate for unit trusts and open-ended investment companies 20%   20%  

 

Ring Fence Companies 2016/17   2017/18  
Ring Fence Companies Profits Under £300,000 19% 19%
Ring Fence Companies Profits Over £300,000 30% 30%
Ring Fence Fraction 11/400 11/400
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