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U.K. Corporation Tax in the United Kingdom is a corporate tax levied in on the profits made by UK-resident companies.

The following limited companies and unincorporated organisations are subject to  U.K.Corporation Tax requirements :

  • Limited companies incorporated in the UK
  • Group of individuals carrying on a business that is not a partnership
  • Foreign-based companies with a permanent place of business in the UK
  • Associations, such as housing associations
  • Other uncorporated associations.
The normal rate is 19 %. there are no special regimes for particular types or size of business activity, apart from the following four exceptions :
  1. Oil and gas company regime
  2. Life insurance company regime
  3. Tonnage tax regime
  4. Banking sector

A non-resident company is subject to the U.K Corporation Tax only on trading profits attributable to a trade dealing in or developing UK land and on the direct disposal and certain inderct disposals of UK property. However non resident companies are liable to UK Corporation Tax on income received from a UK property. All the information on the U.K. Corporation Tax can be found at the following link :