Corporation Tax Rates 2024 Marginal Relief. The marginal relief bridges the gap. Marginal relief is also available for companies with profits between £50,000 and £250,000.
A marginal rate of corporation tax will apply that bridges the gap between the lower (£50,000) and upper limits (£250,000). Marginal relief is also available for companies with profits between £50,000 and £250,000.