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Guidance: Marginal Relief for Corporation Tax

Published 1 January 2007

Last updated 19 December 2022
+ show all updates

  1. 19 December 2022

    Use the calculator to check if you can reduce your Corporation Tax bill through Marginal Relief from 1 April 2023.

  2. 19 January 2022

    The Marginal Relief tool should only be used to calculate marginal relief on corporation tax profits up to 1 April 2015.

  3. 28 May 2019

    Page updated to provide more guidance on who can claim Marginal Relief and how to claim Marginal Relief for Corporation Tax

  4. 2 February 2017

    The overview section has been updated to show the new rules ‘before 1 April 2015’.

  5. 1 January 2007

    First published.

Published 1 January 2007

Last updated 19 December 2022
+ show all updates

  1. 19 December 2022

    Use the calculator to check if you can reduce your Corporation Tax bill through Marginal Relief from 1 April 2023.

  2. 19 January 2022

    The Marginal Relief tool should only be used to calculate marginal relief on corporation tax profits up to 1 April 2015.

  3. 28 May 2019

    Page updated to provide more guidance on who can claim Marginal Relief and how to claim Marginal Relief for Corporation Tax

  4. 2 February 2017

    The overview section has been updated to show the new rules ‘before 1 April 2015’.

  5. 1 January 2007

    First published.