{
 "id": "corporation_tax_rates",
 "name": "Corporation Tax rates",
 "category": "tax",
 "value": "Main 25% (profits over \u00a3250,000) \u00b7 Small profits 19% (up to \u00a350,000) \u00b7 Marginal relief between",
 "unit": "rates / thresholds",
 "valid_from": "2026-04-01",
 "valid_to": "2027-03-31",
 "source_url": "https://www.gov.uk/corporation-tax-rates",
 "source_org": "HMRC / gov.uk",
 "confidence": "verified",
 "checked_at": "2026-08-11",
 "notes": "Unchanged since 1 April 2023. Thresholds divided by number of associated companies.",
 "history": [
  "Same since 2023-04-01",
  "19% flat 2017-04-01 to 2023-03-31"
 ]
}