Corporation Tax rate for investment companies

26 February 2023

Investment companies to be taxed at 25%

The Finance Act 2021 reintroduced a ‘small profits rate’ for companies with profits below £50,000, and a marginal rate for profits between £50,000 and £250,000.

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Edinburgh (HQ)

61 Dublin Street
Edinburgh EH3 6NL
Tel: 0131 558 5800

Glasgow

Second Floor
201 West George Street
Glasgow G2 2LW

Inverness

Fairways House
Fairways Business Park
Inverness IV2 6AA
Tel: 01463 575400

London

33 St James Square
London SW1Y 4JS
Tel: 0207 129 1403

Chiene + Tait LLP, trading as CT is a limited liability partnership, is registered in Scotland (SO303744). Our registered office is at 61 Dublin Street, Edinburgh EH3 6NL. Offices also in Glasgow, Inverness and London. For full contact details visit www.ct.me. A list of members’ names is available for inspection at the registered office. The firm is registered to carry on audit work and is regulated for a range of investment business activities by the Institute of Chartered Accountants of Scotland. Details about our audit registration can be viewed at www.auditregister.org.uk under reference number F3874.

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