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MTD for ITSA: Mandation for businesses and landlords with income over £50,000 begins April 2026.
MTD for ITSA: Mandation for income over £30,000 begins April 2027.
FHL Abolition: The Furnished Holiday Lettings tax regime is officially abolished as of April 2025.
Non-Dom Reform: The remittance basis is replaced by a new 4-year foreign income and gains (FIG) regime.
Basis Period Reform: Full transition to the "tax year basis" for all unincorporated businesses is now in effect.
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Capital Gains: The Annual Exempt Amount is fixed at £3,000 for individuals and personal representatives.
MTD for ITSA: Mandation for businesses and landlords with income over £50,000 begins April 2026.
FHL Abolition: The Furnished Holiday Lettings tax regime is officially abolished as of April 2025.

2026/27 TAX YEAR IS HERE MTD FOR INCOME TAX NOW MANDATORY FOR LANDLORDS & SELF-EMPLOYED OVER £50K DIVIDEND TAX RATES INCREASED TO 10.75% & 35.75% — OPTIMISE YOUR PAYOUTS ADVANCED CALCULATORS FOR PROPERTY, CRYPTO, AND INHERITANCE TAX HERE

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    📅 Tax Year

    🏢 Company Profits

    £

    Associated companies reduce the small profits and main rate thresholds proportionally.

    How This Calculator Works

    🏢 Small & Main Rates

    Calculates at 19% (small profits), 25% (main rate) or marginal relief for profits between £50k and £250k.

    📅 Marginal Relief

    Automatically applies the 3/200 marginal relief fraction for profits in the transitional band.

    📈 Associated Companies

    Divides thresholds by the number of associated companies as per HMRC rules.

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    Frequently Asked Questions

    What is Corporation Tax marginal relief?

    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).

    How do associated companies affect Corporation Tax?

    Each associated company divides the small profits (£50k) and main rate (£250k) limits. With one associated company, the limits halve to £25k and £125k.