{ "name": "Dividvo Limited Company Tax Rate Table", "title": "Limited Company Tax Rate Table", "url": "https://dividvo.com/datasets/limited-company-tax-rate-table/", "csv": "https://dividvo.com/datasets/limited-company-tax-rate-table.csv", "markdown": "https://dividvo.com/datasets/limited-company-tax-rate-table/index.md", "computed_at": "2026-10-19", "license": "https://dividvo.com/terms", "headline": "The Limited Company Tax Rate Table carries 16 published figures read from 6 sources' own pages, from 2 to 25 percent, read 17 October 2026.", "quotes": [ "The Limited Company Tax Rate Table carries 16 published figures read from 6 sources' own pages, from 2 to 25 percent, read 17 October 2026.", "6 of the 33 named sources read in full publish a figure; 27 publish none, read 17 October 2026.", "Limited Company Tax Rate Table, tax sdlt-additional-property-surcharge: median 5 percent across 1 source, read 17 October 2026.", "Limited Company Tax Rate Table, tax sdlt-non-resident-surcharge: median 2 percent across 2 sources, read 17 October 2026.", "Limited Company Tax Rate Table, tax corporation-tax-small-profits: median 19 percent across 3 sources, read 17 October 2026.", "Limited Company Tax Rate Table, tax corporation-tax-main: median 25 percent across 2 sources, read 17 October 2026.", "Limited Company Tax Rate Table, tax late-payment-interest: median 7.75 percent across 1 source, read 17 October 2026.", "Limited Company Tax Rate Table, tax repayment-interest: median 2.75 percent across 1 source, read 17 October 2026.", "Limited Company Tax Rate Table, tax sdlt-corporate-higher-rate: median 17 percent across 1 source, read 17 October 2026.", "Limited Company Tax Rate Table, tax sdlt-companies-surcharge: median 5 percent across 1 source, read 17 October 2026.", "Limited Company Tax Rate Table, tax sdlt-band-125001-to-250000: median 2 percent across 1 source, read 17 October 2026.", "Limited Company Tax Rate Table, tax sdlt-band-250001-to-925000: median 5 percent across 1 source, read 17 October 2026.", "Limited Company Tax Rate Table, tax sdlt-band-925001-to-1500000: median 10 percent across 1 source, read 17 October 2026.", "Limited Company Tax Rate Table, tax sdlt-band-above-1500000: median 12 percent across 1 source, read 17 October 2026.", "Limited Company Tax Rate Table, tax marginal-relief-upper-limit: median 250,000 GBP across 1 source, read 17 October 2026." ], "citation": "\"Dividvo Limited Company Tax Rate Table\", updated 2026-10-19, https://dividvo.com/datasets/limited-company-tax-rate-table/.", "changed_since": null, "national": { "unit": "%", "n": 16, "median": 8.875, "min": 2, "max": 25, "p25": 3.3125, "p75": 19, "mean": 11.0938, "units": { "%": 16, "GBP": 1 }, "published_sources": 6, "named_sources": 33, "read_sources": 33, "not_published": 27, "published_share": 0.182 }, "by_axis": { "tax": { "sdlt-additional-property-surcharge": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "sdlt-non-resident-surcharge": { "%": { "n": 2, "median": 2, "min": 2, "max": 2, "p25": null, "p75": null, "mean": 2 } }, "corporation-tax-small-profits": { "%": { "n": 3, "median": 19, "min": 19, "max": 19, "p25": 19, "p75": 19, "mean": 19 } }, "corporation-tax-main": { "%": { "n": 2, "median": 25, "min": 25, "max": 25, "p25": null, "p75": null, "mean": 25 } }, "late-payment-interest": { "%": { "n": 1, "median": 7.75, "min": 7.75, "max": 7.75, "p25": 7.75, "p75": 7.75, "mean": 7.75 } }, "repayment-interest": { "%": { "n": 1, "median": 2.75, "min": 2.75, "max": 2.75, "p25": 2.75, "p75": 2.75, "mean": 2.75 } }, "sdlt-corporate-higher-rate": { "%": { "n": 1, "median": 17, "min": 17, "max": 17, "p25": 17, "p75": 17, "mean": 17 } }, "sdlt-companies-surcharge": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "sdlt-band-125001-to-250000": { "%": { "n": 1, "median": 2, "min": 2, "max": 2, "p25": 2, "p75": 2, "mean": 2 } }, "sdlt-band-250001-to-925000": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "sdlt-band-925001-to-1500000": { "%": { "n": 1, "median": 10, "min": 10, "max": 10, "p25": 10, "p75": 10, "mean": 10 } }, "sdlt-band-above-1500000": { "%": { "n": 1, "median": 12, "min": 12, "max": 12, "p25": 12, "p75": 12, "mean": 12 } }, "marginal-relief-upper-limit": { "GBP": { "n": 1, "median": 250000, "min": 250000, "max": 250000, "p25": 250000, "p75": 250000, "mean": 250000 } } } }, "rows": [ { "source": "GOV.UK Stamp Duty Land Tax: residential property rates", "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "tax": "sdlt-additional-property-surcharge" }, "retrieved_at": "2026-10-16", "quote": "You usually pay 5% on top of these rates if you own another residential property.", "source_class": "primary-government", "text_sha256": "4e0e348896efb2455c84bf0c9ecfcd97b5206eff0178883554bb7ef5cde59b10" }, { "source": "GOV.UK Stamp Duty Land Tax: residential property rates", "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "figure": "2%", "value": 2, "unit": "%", "vat": null, "axis": { "tax": "sdlt-non-resident-surcharge" }, "retrieved_at": "2026-10-16", "quote": "You’ll usually pay a 2% surcharge if you’re buying a residential property in England or Northern Ireland.", "source_class": "primary-government", "text_sha256": "4e0e348896efb2455c84bf0c9ecfcd97b5206eff0178883554bb7ef5cde59b10" }, { "source": "HMRC Marginal Relief for Corporation Tax", "url": "https://www.gov.uk/guidance/corporation-tax-marginal-relief", "figure": "19%", "value": 19, "unit": "%", "vat": null, "axis": { "tax": "corporation-tax-small-profits" }, "retrieved_at": "2026-10-17", "quote": "19% for taxable profits below £50,000 (small profit rate)", "source_class": "primary-government", "text_sha256": "0ab500822e92622af42c76d0b5e79988bed07d7417a8f5e2009db040457d3ae1" }, { "source": "HMRC Marginal Relief for Corporation Tax", "url": "https://www.gov.uk/guidance/corporation-tax-marginal-relief", "figure": "25%", "value": 25, "unit": "%", "vat": null, "axis": { "tax": "corporation-tax-main" }, "retrieved_at": "2026-10-17", "quote": "25% for taxable profits above £250,000 (main rate)", "source_class": "primary-government", "text_sha256": "0ab500822e92622af42c76d0b5e79988bed07d7417a8f5e2009db040457d3ae1" }, { "source": "GOV.UK Corporation Tax rates", "url": "https://www.gov.uk/corporation-tax-rates", "figure": "19%", "value": 19, "unit": "%", "vat": null, "axis": { "tax": "corporation-tax-small-profits" }, "retrieved_at": "2026-10-17", "quote": "If your company made a profit of £50,000 or less, you’ll pay the ‘small profits rate’, which is 19%.", "source_class": "primary-government", "text_sha256": "4986db31397e7f8f7564dad5c8791e8018c014aa269ccefe541af362dd0eaf60" }, { "source": "HMRC interest rates for late and early payments", "url": "https://www.gov.uk/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments/rates-and-allowances-hmrc-interest-rates", "figure": "7.75%", "value": 7.75, "unit": "%", "vat": null, "axis": { "tax": "late-payment-interest" }, "retrieved_at": "2026-10-17", "quote": "late payment interest rate — 7.75% from 9 January 2026", "source_class": "primary-government", "text_sha256": "d123618b99b9716a929ea8c274b1b315e3ed47abd3a0093cfa1a138d1febd668" }, { "source": "HMRC interest rates for late and early payments", "url": "https://www.gov.uk/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments/rates-and-allowances-hmrc-interest-rates", "figure": "2.75%", "value": 2.75, "unit": "%", "vat": null, "axis": { "tax": "repayment-interest" }, "retrieved_at": "2026-10-17", "quote": "repayment interest rate — 2.75% from 9 January 2026", "source_class": "primary-government", "text_sha256": "d123618b99b9716a929ea8c274b1b315e3ed47abd3a0093cfa1a138d1febd668" }, { "source": "HMRC rates and allowances: Corporation Tax", "url": "https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax", "figure": "19%", "value": 19, "unit": "%", "vat": null, "axis": { "tax": "corporation-tax-small-profits" }, "retrieved_at": "2026-10-17", "quote": "Small profits rate (companies with profits under £50,000) 19% 19 % 19% 19% —", "source_class": "primary-government", "text_sha256": "43b96973cf5d3081ddca18b86341566f22538f2af13fbc2226a56b557bdc2a82" }, { "source": "HMRC rates and allowances: Corporation Tax", "url": "https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax", "figure": "25%", "value": 25, "unit": "%", "vat": null, "axis": { "tax": "corporation-tax-main" }, "retrieved_at": "2026-10-17", "quote": "Main rate (companies with profits over £250,000) 25% 25% 25% 25% —", "source_class": "primary-government", "text_sha256": "43b96973cf5d3081ddca18b86341566f22538f2af13fbc2226a56b557bdc2a82" }, { "source": "HMRC Stamp Duty Land Tax: corporate bodies", "url": "https://www.gov.uk/guidance/stamp-duty-land-tax-corporate-bodies", "figure": "17%", "value": 17, "unit": "%", "vat": null, "axis": { "tax": "sdlt-corporate-higher-rate" }, "retrieved_at": "2026-10-17", "quote": "Stamp Duty Land Tax (SDLT) is charged at 17% on residential properties costing more than £500,000 bought by certain corporate bodies or ‘non-natural persons’.", "source_class": "primary-government", "text_sha256": "3ea8e8ba251d32d89cf05b2e389a39c22edb8d1a87180e54554cae54c8c537e5" }, { "source": "HMRC Stamp Duty Land Tax: corporate bodies", "url": "https://www.gov.uk/guidance/stamp-duty-land-tax-corporate-bodies", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "tax": "sdlt-companies-surcharge" }, "retrieved_at": "2026-10-17", "quote": "There is a 5% surcharge on residential properties bought by companies.", "source_class": "primary-government", "text_sha256": "3ea8e8ba251d32d89cf05b2e389a39c22edb8d1a87180e54554cae54c8c537e5" }, { "source": "HMRC Stamp Duty Land Tax: corporate bodies", "url": "https://www.gov.uk/guidance/stamp-duty-land-tax-corporate-bodies", "figure": "2%", "value": 2, "unit": "%", "vat": null, "axis": { "tax": "sdlt-non-resident-surcharge" }, "retrieved_at": "2026-10-17", "quote": "There is also a 2% surcharge on residential properties in England and Northern Ireland bought by non-UK residents on or after 1 April 2021.", "source_class": "primary-government", "text_sha256": "3ea8e8ba251d32d89cf05b2e389a39c22edb8d1a87180e54554cae54c8c537e5" }, { "source": "GOV.UK Stamp Duty Land Tax: residential property rates", "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "figure": "2%", "value": 2, "unit": "%", "vat": null, "axis": { "tax": "sdlt-band-125001-to-250000" }, "retrieved_at": "2026-10-16", "quote": "The next £125,000 (the portion from £125,001 to £250,000) 2%", "source_class": "primary-government", "text_sha256": "4e0e348896efb2455c84bf0c9ecfcd97b5206eff0178883554bb7ef5cde59b10" }, { "source": "GOV.UK Stamp Duty Land Tax: residential property rates", "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "tax": "sdlt-band-250001-to-925000" }, "retrieved_at": "2026-10-16", "quote": "The next £675,000 (the portion from £250,001 to £925,000) 5%", "source_class": "primary-government", "text_sha256": "4e0e348896efb2455c84bf0c9ecfcd97b5206eff0178883554bb7ef5cde59b10" }, { "source": "GOV.UK Stamp Duty Land Tax: residential property rates", "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "figure": "10%", "value": 10, "unit": "%", "vat": null, "axis": { "tax": "sdlt-band-925001-to-1500000" }, "retrieved_at": "2026-10-16", "quote": "The next £575,000 (the portion from £925,001 to £1.5 million) 10%", "source_class": "primary-government", "text_sha256": "4e0e348896efb2455c84bf0c9ecfcd97b5206eff0178883554bb7ef5cde59b10" }, { "source": "GOV.UK Stamp Duty Land Tax: residential property rates", "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "figure": "12%", "value": 12, "unit": "%", "vat": null, "axis": { "tax": "sdlt-band-above-1500000" }, "retrieved_at": "2026-10-16", "quote": "The remaining amount (the portion above £1.5 million) 12%", "source_class": "primary-government", "text_sha256": "4e0e348896efb2455c84bf0c9ecfcd97b5206eff0178883554bb7ef5cde59b10" }, { "source": "HMRC rates and allowances: Corporation Tax", "url": "https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax", "figure": "£250,000 ", "value": 250000, "unit": "GBP", "vat": null, "axis": { "tax": "marginal-relief-upper-limit" }, "retrieved_at": "2026-10-17", "quote": "Marginal Relief upper limit £250,000 £250,000 £250,000 £250,000 —", "source_class": "primary-government", "text_sha256": "43b96973cf5d3081ddca18b86341566f22538f2af13fbc2226a56b557bdc2a82" } ], "not_published": [ { "source": "GOV.UK Pay your Corporation Tax bill", "url": "https://www.gov.uk/pay-corporation-tax", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK Company Tax Returns", "url": "https://www.gov.uk/company-tax-returns", "retrieved_at": "2026-09-11", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK Company Tax Returns: penalties for late filing", "url": "https://www.gov.uk/company-tax-returns/penalties-for-late-filing", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK Accounts and tax returns for private limited companies", "url": "https://www.gov.uk/prepare-file-annual-accounts-for-limited-company", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK First company accounts and return", "url": "https://www.gov.uk/first-company-accounts-and-return", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK Director's loans: you owe your company money", "url": "https://www.gov.uk/directors-loans/you-owe-your-company-money", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "HMRC Company Taxation Manual CTM61505 (loans to participators)", "url": "https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm61505", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "HMRC Company Taxation Manual CTM61500 (s455 charge)", "url": "https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm61500", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC beneficial loan arrangements: official rates", "url": "https://www.gov.uk/government/publications/rates-and-allowances-beneficial-loan-arrangements-hmrc-official-rates/beneficial-loan-arrangements-hmrc-official-rates", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK Register for VAT: when to register", "url": "https://www.gov.uk/vat-registration/when-to-register", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK Register for VAT", "url": "https://www.gov.uk/vat-registration", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "HMRC guidance: register for VAT", "url": "https://www.gov.uk/guidance/register-for-vat", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC VAT Notice 700/1: who should register for VAT", "url": "https://www.gov.uk/government/publications/vat-notice-7001-should-i-be-registered-for-vat", "retrieved_at": "2026-10-10", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK VAT Flat Rate Scheme", "url": "https://www.gov.uk/vat-flat-rate-scheme", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "HMRC Corporation Tax: trading and non-trading", "url": "https://www.gov.uk/guidance/corporation-tax-trading-and-non-trading", "retrieved_at": "2026-10-03", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK Dormant companies and associations", "url": "https://www.gov.uk/dormant-company", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Companies House: file dormant company accounts", "url": "https://find-and-update.company-information.service.gov.uk/guides/accounts/chooser/dormant", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "Companies Act 2006 s.830 (distributions to be made only out of profits available)", "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/830", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "Companies Act 2006 s.836 (justification of distribution by reference to accounts)", "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/836", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK Running a limited company", "url": "https://www.gov.uk/running-a-limited-company", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK Set up a private limited company", "url": "https://www.gov.uk/limited-company-formation", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK Corporation Tax topic index", "url": "https://www.gov.uk/topic/business-tax/corporation-tax", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "Ross Martin: penalties, Corporation Tax", "url": "https://www.rossmartin.co.uk/penalties/2354-penalties-corporation-tax", "retrieved_at": "2026-10-17", "reason": "every candidate on the page was refused" }, { "source": "TinyTax Corporation Tax late filing penalties", "url": "https://tinytax.co.uk/guides/late-filing-penalty-calculator", "retrieved_at": "2026-10-17", "reason": "every candidate on the page was refused" }, { "source": "Quality Company Formations s455 tax explained", "url": "https://www.qualitycompanyformations.co.uk/blog/s455-tax-explained/", "retrieved_at": "2026-10-17", "reason": "every candidate on the page was refused" }, { "source": "Ross Martin: legal or unlawful dividends", "url": "https://www.rossmartin.co.uk/companies/running-the-business/783-legal-or-unlawful-dividends", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "ACCA dividend payment templates", "url": "https://www.accaglobal.com/uk/en/technical-activities/uk-tech/in-practice/2023/August/Dividend-payment-tables.html", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.gov.uk/corporation-tax-rates", "label": "GOV.UK Corporation Tax rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax", "label": "HMRC rates and allowances: Corporation Tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/corporation-tax-marginal-relief", "label": "HMRC Marginal Relief for Corporation Tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/pay-corporation-tax", "label": "GOV.UK Pay your Corporation Tax bill", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/company-tax-returns", "label": "GOV.UK Company Tax Returns", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/company-tax-returns/penalties-for-late-filing", "label": "GOV.UK Company Tax Returns: penalties for late filing", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/prepare-file-annual-accounts-for-limited-company", "label": "GOV.UK Accounts and tax returns for private limited companies", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/first-company-accounts-and-return", "label": "GOV.UK First company accounts and return", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/directors-loans/you-owe-your-company-money", "label": "GOV.UK Director's loans: you owe your company money", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm61505", "label": "HMRC Company Taxation Manual CTM61505 (loans to participators)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm61500", "label": "HMRC Company Taxation Manual CTM61500 (s455 charge)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/rates-and-allowances-beneficial-loan-arrangements-hmrc-official-rates/beneficial-loan-arrangements-hmrc-official-rates", "label": "HMRC beneficial loan arrangements: official rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-registration/when-to-register", "label": "GOV.UK Register for VAT: when to register", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-registration", "label": "GOV.UK Register for VAT", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/register-for-vat", "label": "HMRC guidance: register for VAT", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/vat-notice-7001-should-i-be-registered-for-vat", "label": "HMRC VAT Notice 700/1: who should register for VAT", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-flat-rate-scheme", "label": "GOV.UK VAT Flat Rate Scheme", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/stamp-duty-land-tax-corporate-bodies", "label": "HMRC Stamp Duty Land Tax: corporate bodies", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "label": "GOV.UK Stamp Duty Land Tax: residential property rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments/rates-and-allowances-hmrc-interest-rates", "label": "HMRC interest rates for late and early payments", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/corporation-tax-trading-and-non-trading", "label": "HMRC Corporation Tax: trading and non-trading", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/dormant-company", "label": "GOV.UK Dormant companies and associations", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://find-and-update.company-information.service.gov.uk/guides/accounts/chooser/dormant", "label": "Companies House: file dormant company accounts", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/830", "label": "Companies Act 2006 s.830 (distributions to be made only out of profits available)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/836", "label": "Companies Act 2006 s.836 (justification of distribution by reference to accounts)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/running-a-limited-company", "label": "GOV.UK Running a limited company", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/limited-company-formation", "label": "GOV.UK Set up a private limited company", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/topic/business-tax/corporation-tax", "label": "GOV.UK Corporation Tax topic index", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.rossmartin.co.uk/penalties/2354-penalties-corporation-tax", "label": "Ross Martin: penalties, Corporation Tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://tinytax.co.uk/guides/late-filing-penalty-calculator", "label": "TinyTax Corporation Tax late filing penalties", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.qualitycompanyformations.co.uk/blog/s455-tax-explained/", "label": "Quality Company Formations s455 tax explained", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.rossmartin.co.uk/companies/running-the-business/783-legal-or-unlawful-dividends", "label": "Ross Martin: legal or unlawful dividends", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.accaglobal.com/uk/en/technical-activities/uk-tech/in-practice/2023/August/Dividend-payment-tables.html", "label": "ACCA dividend payment templates", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 6 of the 33 named sources that could be read published a usable figure; 27 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 16 figures, never sentences; 116 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per tax, per rate or threshold, per effective date, quoted verbatim from HMRC's, Companies House's or legislation.gov.uk's own page - corporation tax main and small profits rates and the marginal relief fraction, the VAT registration and deregistration thresholds, the s455 charge on an outstanding director's loan, the official rate on a beneficial loan, the SDLT rates and the corporate-body higher-rate charge, the payment and filing deadlines and every penalty and interest rate for missing them. The derivation nobody publishes is the JOIN: a single timeline of every rate a small UK company pays, with the date each one changed and what changed with it, so 'what will I pay' is answered for a year that is not this one and the change history is quotable. The reads already show why it is worth doing - the VAT threshold reads £90,000 today, the s455 charge reads 33.75% on GOV.UK's director's-loan page while practitioner pages report it rising to 35.75% for loans made on or after 6 April 2026, and late-payment interest is base rate plus 4% from 6 April 2025 having been base plus 2.5% before - three moving parts no calculator on the open web dates. Every calculator this site renders is arithmetic over this one table; changed-since is the second figure", "embed": "

2 to 25 percent

16 published figures, Limited Company Tax Rate Table, across 6 sources, read 17 October 2026

Source: Dividvo Limited Company Tax Rate Table
" }