Associated companies reduce the small profits and main rate thresholds proportionally.
Calculates at 19% (small profits), 25% (main rate) or marginal relief for profits between £50k and £250k.
Automatically applies the 3/200 marginal relief fraction for profits in the transitional band.
Divides thresholds by the number of associated companies as per HMRC rules.
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If your company profits fall between £50,000 and £250,000, marginal relief applies. The effective rate tapers from 19% to 25% using the fraction 3/200 × (upper limit − profits).
Each associated company divides the small profits (£50k) and main rate (£250k) limits. With one associated company, the limits halve to £25k and £125k.
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