News Home Register for VAT One Stop Shop Scheme The VAT Import One Stop Shop (IOSS) Scheme applies to goods imported in consignments with a value of £135 or Let Property Campaign The Let Property Campaign provides landlords who have undeclared income from residential property lettings in the UK or abroad with The marginal rate of Corporation Tax The Corporation Tax Main Rate applies to companies with profits in excess of £250,000. The applicable rate is currently 25%. Latest News