Associated companies for Corporation Tax
How other associated companies divide the lower and upper profit limits.
How other associated companies divide the lower and upper profit limits.
Associated companies divide both profit limits
Reviewed · Current · Law · From 1 April 2023
£50,000
£250,000
Divide each base limit by one plus the number of other companies associated with the claimant in the accounting period.
Association is based on control or common control and can require attribution and substantial-commercial-interdependence analysis; a group-membership flag alone is not enough.
Exceptions and branches
- Inactive companies and some attributed-control cases require the statutory exceptions and facts.
- Different companies associated during different parts of an accounting period can each count.
Related concepts
Linked from
Sources
-
Corporation Tax Act 2010, Part 3A — Sections 18D to 18J. Primary authority.
-
CTM03935: associated-company limits — Limits divided by claimant and associated companies. Official guidance.
-
CTM03940: associated companies — Control, common control and timing. Official guidance.
Knowledge version: sterling-knowledge@2026-09-11.7. Last checked 11 September 2026.