Augmented profits
The statutory amount used to choose the small-profits, marginal-relief or main-rate band.
The statutory amount used to choose the small-profits, marginal-relief or main-rate band.
Augmented profits choose the applicable band
Reviewed · Current · Law · From 1 April 2023
Augmented profits are taxable total profits plus qualifying exempt distributions that are not statutorily excluded.
The tax is charged on taxable total profits, but augmented profits choose the small-profits, marginal-relief or main-rate branch.
Exceptions and branches
- Sections 18L and 18M exclude specified intra-group distributions; gross dividend income is not automatically an includable amount.
Related concepts
Linked from
Sources
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Corporation Tax Act 2010, Part 3A — Sections 18L and 18M. Primary authority.
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CTM03915: augmented profits — Definition of augmented profits. Official guidance.
Knowledge version: sterling-knowledge@2026-09-11.7. Last checked 11 September 2026.