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Company tax rates

For periods starting on 1 April 2014

 - 20% for companies where the profits do not exceed £300,000

 - 21% for companies where the profits are £1,500,000 or more

 - a hybrid rate for companies whose profits fall between £300,000 and £1,500,000

 

For periods starting on 1 April 2013

 - 20% for companies where the profits do not exceed £300,000

 - 23% for companies where the profits are £1,500,000 or more

 - a hybrid rate for companies whose profits fall between £300,000 and £1,500,000

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