MTA: UK Corporation Tax 2026 ALERT — Marginal Relief Rules Most Directors Misunderstand

Описание: Corporation Tax rates UK 2026 explained — are you paying 19%, 25%, or somewhere in between? Many UK limited companies misunderstand the marginal relief system and risk miscalculating their HMRC liability.

This video breaks down Corporation Tax rates UK 2026, including the small profits rate, main rate, marginal relief formula, and how HMRC determines what your company must pay.

MTA (My Tax Accountant) explains the 2026 structure clearly:

• 19% small profits rate (profits up to £50,000)
• 25% main rate (profits over £250,000)
• Marginal relief between £50,000 and £250,000
• Associated company rules that reduce thresholds
• How accounting periods affect rate application
• Why many directors calculate tax incorrectly

Important.
It’s not just 19% anymore.
And it’s not automatically 25% either.

Search-intent questions UK directors are asking in 2026:

– What is the Corporation Tax rate in 2026?
– Do small companies still pay 19%?
– How does marginal relief work in the UK?
– What are associated companies for HMRC purposes?
– Will my company move into the 25% band?

Problem:
Profits rise slightly → marginal relief misunderstood → unexpected higher tax bill.

Solution:
Understand where your profits sit within the £50,000–£250,000 band. Review associated company calculations. Plan dividends, pension contributions and allowable expenses strategically.

This guide also explains:

• How Corporation Tax interacts with dividends
• Quarterly instalment payments for large companies
• The impact of group structures
• How HMRC monitors underpayment
• Penalties and interest for late Corporation Tax payments in 2026

Small miscalculation.
Large financial impact.

MTA (My Tax Accountant) supports UK limited companies with Corporation Tax planning, CT600 filing, marginal relief calculations and HMRC compliance in 2026.

If you’re unsure which rate applies to your business, comment your estimated profit below and we’ll guide you.

For professional assistance:

MTA (My Tax Accountant)
www.mytaxaccountant.co.uk

Phone: 0208 5708531
Email: [email protected]

Speak to a qualified UK tax adviser before submitting your 2026 Corporation Tax return.

Disclaimer
This content is for general informational purposes only and reflects UK Corporation Tax rules applicable in 2026. Individual company tax positions depend on profit levels, associated companies, accounting periods and legislative updates. Professional advice should be obtained before taking action. MTA (My Tax Accountant) accepts no liability for reliance placed on this material without formal consultation.

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