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Episode 002 How Corporation Tax Is Calculated in the UK — Step by Step Explained This episode explains how Corporation Tax is calculated in practice. It covers chargeable accounting periods, accounting profit versus taxable total profits, tax adjustments, short and long periods, applying Corporation Tax rates, marginal relief, augmented profits, and financial year straddles. As at September 2025. Educational content only. Full episode on YouTube: https://youtu.be/4wYrsndjpSk What you’ll learn: •
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