HMRC have advised that the Small Profits Rate and Marginal Relief Toolkit has been updated following revisions to Section 27 Corporation Tax Act (CTA) 2010.

By way of reminder, Section 27 CTA 2010 (which applies to accounting periods ending on or after 1 April 2011) brings Extra-Statutory Concession C9 onto a statutory basis and extends further.

The revised toolkit can be found at http://www.hmrc.gov.uk/agents/prereturn-support-agents.htm