CTM03530 | Corporation Tax: small profits relief: no associated companies - profits not exceeding the lower limit
From HM Revenue & Customs · Company Taxation Manual
Where in any accounting period of twelve months:
a company has no associated companies (), and
its profits for that accounting period () do not exceed the lower limit for small profits relief
the CT on its total taxable profits () is charged at the small profits CT rate.
See for the starting rate which applied for financial years 2000 to 2005.