| Home | About us | Services | Partners | News | Local Map | Information | Contact Us |  Budget 2006   Corporation Tax   Year to 31.3.2007 31.3.2006   Main rate 30% 30% Profits above £1.5m £1.5m   Small companies rate 19% 19% Profits between £0 - £300k £50k - £300k   Starting rate N/A 0% Profits below N/A £10k   Small/large marginal band £300k - £1.5m £300k - £1.5m Fraction (effective rate) 11/400 (32.75%) 11/400 (32.75%)   Starting/small marginal band N/A £10k - £50k Fraction (effective rate) N/A 19/400 (23.75%)   Minimum rate on distributions N/A 19%   <<< GO BACK
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 by the Institute of Charted Accountants in England and Wales.