(In-Depth: ¶704-000)

Financial year(1)

Main rate

%(2)

Main ring fence profits rate

%(3)

Small ring fence profits rate

£(3)

Special IP rate

%(4)

Diverted profits rate

%(5)

2021

19

30

19

10

25

2020

19

30

19

10

25

2019

19

30

19

10

25

2018

19

30

19

10

25

2017

19

30

19

10

25

2016

20

30

19

10

25

2015

20

30

19

10

25

Notes

(1)A financial year begins on 1 April and ends on the following 31 March; for example, the financial year 2021 begins on 1 April 2021 and ends on 31 March 2022.

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