Corporation tax rate
Corporation tax rates on Companies starting 1 April
| Rates | 2017 | 2016 |
|---|---|---|
| Main rate (all profits except ring fence profits) | 19% | 20% |
| Special rate for unit trusts and open-ended investment companies | 20% | 20% |
Your Responsibilities
| Action Required | Deadline |
|---|---|
| File first accounts with Companies House | 21 months after the date you register your company with Companies House |
| File annual accounts with Companies House | 9 months after your company’s financial year ends |
| Pay Corporation Tax (if any) | 9 months and 1 day after your accounting period ends |
| File a Company Tax Return (CT600) | 12 months after your accounting period for Corporation tax ends |