| | | | Year Ending | | Corporation Tax profits | 31/03/08 (£) | | Starting rate zero | N/A | | Small companies rate 20% | 0-300,000 | | Marginal relief | 300,000-1 500,000 | | Main rate 30% | 1,500,001 or more | | Corporation Tax profits | 31/03/07 (£) | | Starting rate zero | N/A | | Small companies rate 19% | 0-300,000 | | Marginal relief | 300,000-1 500,000 | | Main rate 30 per cent | 1,500,001 or more | | Corporation Tax profits | 31/03/06(£) | | Starting rate zero | 0-10,000 | | Marginal relief | 10,001-50,000 | | Small companies rate 19% | 50,001-300,000 | | Marginal relief | 300,000-1,500,000 | | Main rate 30 per cent | 1,500,001 or more | | Corporation Tax profits | 31/03/05 (£) | | Starting rate zero | 0-10,000 | | Marginal relief | 10,001-50,000 | | Small companies rate 19% | 50,001-300,000 | | Marginal relief | 300,000-1 500,000 | | Main rate 30 per cent | 1,500,001 or more | | Corporation Tax profits | 31/03/04 (£) | | Starting rate zero | 0-10,000 | | Marginal relief | 10,001-50,000 | | Small companies rate 19% | 50,001-300,000 | | Marginal relief | 300,000-1,500,000 | | Main rate 30 per cent | 1,500,001 or more | |
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