Due to the reintroduction of corporation tax marginal relief calculations from April 2023, HMRC will be reintroducing its marginal relief calculator. 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).
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 matthew.cummings2@hmrc.gov.uk.
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