Corporation tax Financial year to 31/03/2021 31/03/2020 Rate 19% 19% Stamp taxes Shares and marketable securities 0.5%³ Transfers of land and buildings₄ Residential (on band of consideration)₅,₆,₇ £0 – £125,000 0% £125,001 – £250,000 2% £250,001 – £925,000 5% £925,001 – £1,500,000 10% Over £1,500,000 12% Non-residential (on band of consideration) £0 – £150,000 0%