United Kingdom Corporate income tax history
Historical year detail
United Kingdom Corporate income tax in 2022
Before April 1, 2023, the UK still used a single 19% corporation tax rate for non-ring-fence profits, which is why many older internet explainers still repeat that number as if it were the whole current story.
Country
United Kingdom
Series
Corporate income tax
Year
2022
Rate structure
| Period | Structure |
|---|---|
| Up to March 31, 2023 | Single 19% corporation tax rate for non-ring-fence profits |
Enacting authority
HMRC rates and allowances publication
Corporation Tax rates and allowances
Open legislation sourceInflation-adjusted brackets have not been loaded for this starter record yet.
Primary sources
- Corporation Tax rates and allowancesVerified 2026-05-02
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.