Readers will already be aware of the reintroduction of marginal relief for corporation tax from next April. Due to this, HMRC will be reintroducing its marginal relief calculator. From 1 April 2023, marginal relief from the 25 percent main rate of corporation tax will apply to companies with taxable profits between £50,000 and £250,000 (adjusted for the number of associated companies).
In preparation for this change, HMRC is testing a prototype marginal relief calculator, that will be available on GOV.UK. If your company will be impacted by these changes, HMRC would like to hear from you. If you are interested in participating in user research, now or in the future, please contact HMRC.
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