 In the financial year 2004 – 2005, approximately 39,000 companies paid corporation tax at the main rate. These 4.7 % of active companies are responsible for 75 % of all corporation tax receipts. Around 224,000 companies paid the small companies rate, with 34,000 benefiting from marginal relief. 264,000 were in the starting rate, with 269,000 benefiting from the lower band of marginal relief. The total revenue was £ 41.9bn from 831,885 companies. Only 23480 companies had a liability in excess of £ 100,000.
