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CTM03900 | Corporation Tax: small profits rate: financial year 2023 onwards

From HM Revenue & Customs · Company Taxation Manual

Contents21 entries

  1. CTM03905Small profits rate: financial year 2023 onwards: introduction
  2. CTM03910Small profits rate: financial year 2023 onwards: rates, limits and fractions
  3. CTM03915Small profits rate: financial year 2023 onwards: definition of augmented profits
  4. CTM03920Small profits rate: financial year 2023 onwards: no associated companies: profits not exceeding the lower limit
  5. CTM03925Small profits rate: financial year 2023 onwards: no associated companies: profits exceeding the lower limit: marginal relief
  6. CTM03930Small profits rate: financial year 2023 onwards: no associated companies: accounting period less than 12 months
  7. CTM03935Small profits rate: financial year 2023 onwards: company with associated companies
  8. CTM03940Small profits rate: financial year 2023 onwards: associated company definition: introduction
  9. CTM03941Small profits rate: financial year 2023 onwards: associated company definition: control by the same person or persons
  10. CTM03942Small profits rate: financial year 2023 onwards: associated company definition: association by holding fixed rate preference shares
  11. CTM03943Small profits rate: financial year 2023 onwards: associated company definition: association through a loan creditor
  12. CTM03944Small profits rate: financial year 2023 onwards: associated company definition: association through a trustee
  13. CTM03945Small profits rate: financial year 2023 onwards: associated company definition: exclusions
  14. CTM03948Small profits rate: financial year 2023 onwards: associated company definition: attribution to persons of rights and powers of their partners
  15. CTM03949Small profits rate: financial year 2023 onwards: attribution to persons of rights and powers of their partners: commercial interdependence with companies controlled by associates
  16. CTM03950Small profits rate: financial year 2023 onwards: substantial commercial interdependence: financial, economic and organisational links
  17. CTM03951Small profits rate: financial year 2023 onwards: close investment holding companies
  18. CTM03955Small profits rate: financial year 2023 onwards: accounting period straddling financial year - differing relevant amounts or limits
  19. CTM03956Small profits rate: financial year 2023 onwards: examples - change in number of associated companies but no change in rates or thresholds
  20. CTM03957Small profits rate: financial year 2023 onwards: examples - change in number of associated companies and a change in the CT rates
  21. CTM03958Small profits rate: financial year 2023 onwards: examples - change in number of associated companies and a change in the marginal relief thresholds