You can file online and pay the filing charge by credit card or PayPal.
UK tax rates tracker
All listed rates, thresholds, limits and charges are updated every time a change is made so you'll always know where you and your business stand with HMRC.
Companies House confirmation statements: filing costs for 2023/24
- Online
- £13
- By post
- £40
Payment made by cheque with your eight-digit Company Registration Number written on the back.
UK Corporation Tax rates for 2023/24
- Small profits rate
- 19%
Profits under £50,000
- Main rate (eligible for Marginal Relief)
- 25%
Profits between £50,000 and £250,000
- Main rate (not eligible for Marginal Relief)
- 25%
Profits over £250,000
UK dividend tax rates and thresholds for 2023/24
- Basic rate
- 8.75%
On earnings from £12,571 to £37,700.
- Higher rate
- 33.75%
On earnings from £37,701 to £150,000.
- Additional rate
- 39.35%
On earnings over £150,000.
UK Income Tax rates and brackets for 2023/24
- Basic rate
- 20%
On earnings from £12,571 to £50,270.
- Higher rate
- 40%
On earnings from £50,271 to £125,140.
- Additional rate
- 45%
On earnings over £125,140.
UK mileage rates for 2023/24
- Cars and goods vehicles
- 45p/mile
For the first 10,000 miles travelled in the tax year. 25p for every additional mile.
- Motorcycles
- 24p/mile
For any distance travelled in the tax year.
- Bicycles
- 20p/mile
For any distance travelled in the tax year.
Class 1 employee National Insurance rates for 2023/24
- Between the Primary Threshold and the Upper Earnings Limit
- 10%
On earnings from £1,048 to £4,189/month.
- Above the Upper Earnings Limit
- 2%
On earnings over £4,189/month.
Class 1 employer's National Insurance rates for 2023/24
- Class 1
- 13.8%
Rate above the Secondary Threshold (£758/month).
- Class 1A and 1B rate
- 13.8%
Rate paid on taxable expenses and benefits.
Class 2 National Insurance rates for 2023/24
- Class 2
- £3.45/week
If your annual taxable profit exceeds £12,570/year.
Class 4 National Insurance rates for 2023/24
- On profits from £12,570 to £50,270/year.
- 9%
- On profits over £50,270/year.
- 2%
The UK Personal Allowance for 2023/24
- Personal Allowance
- £12,570
For every £2 earned over £100,000, the Personal Allowance goes down by £1.
Scottish Income Tax rates and brackets for 2023/24
- Starter rate
- 19%
On earnings from £12,571 to £14,732.
- Basic rate
- 20%
On earnings from £14,733 to £25,688.
- Intermediate rate
- 21%
On earnings from £25,689 to £43,662.
- Higher rate
- 42%
On earnings from £43,663 to £125,140.
- Top rate
- 47%
On earnings above £125,140.
UK VAT rates and thresholds for 2023/24
- Standard rate
- 20%
This rate of VAT applies to most goods and services.
- Reduced rate
- 5%
This rate of VAT applies to certain goods and services, including children’s car seats and home energy.
- Zero rate
- 0%
This rate of VAT applies to certain goods and services, including children’s clothes and most food items.