| Tax rate / allowance | 2026/27 | 2025/26 |
|---|---|---|
| Main rate | 25% | 25% |
| Lower profits limit | £50,000 | £50,000 |
| Upper profits limit | £250,000 | £250,000 |
| Marginal relief fraction | 3/200 | 3/200 |
| Tax rate / allowance | 2026/27 | 2025/26 |
|---|---|---|
| Main rate | 25% | 25% |
| Lower profits limit | £50,000 | £50,000 |
| Upper profits limit | £250,000 | £250,000 |
| Marginal relief fraction | 3/200 | 3/200 |