Core Access · research the domestic rule
Use source-linked country research to understand the rule, its conditions and the reporting period.
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PUBLIC RESEARCH SAMPLE · UNITED KINGDOM
Why the reporting period matters for the SBIE
For a UK accounting period beginning in 2026, the transitional percentages are 9.4% for eligible payroll and 7.4% for eligible tangible assets. Applying the eventual 5% percentages would give a different result.
| Component | Assumed amount | 2026 percentage | Exclusion |
|---|---|---|---|
| Eligible payroll | £10,000,000 | 9.4% | £940,000 |
| Eligible tangible assets | £20,000,000 | 7.4% | £1,480,000 |
| Illustrative SBIE amount | £2,420,000 | ||
This simplified example assumes the amounts satisfy the relevant eligibility and location rules. It does not calculate a top-up tax liability.
Check the sources: HMRC MTT32010 · Finance (No. 2) Act 2023, Schedule 16 paragraph 1
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