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Market-path research — 28 Aug 2026 18:55 Europe/London

Not a P move. No path named. No customer named.
Did not re-read Companies House company 16892858.
Did not repeat last recon hour: Law Society of Scotland 2025 AGM / trainee statistics / Your Scottish solicitor / Annual report 2025 / Find a Solicitor.
Also did not repeat: Companies House late filing penalties / Pay a penalty / Companies House approach to financial penalties; ICAS Regulation Strategy / Starting up in practice / Completing your ICAS 2026 AML Declaration / Find a CA; HMRC Annual UK VAT statistics 2024 to 2025 as the same pages; CIOT Achievements in 2025 / ATT homepage / Choosing a Tax Adviser / Find a CIOT Member / Find an ATT Member; Making Tax Digital for Income Tax / Find out if and when / collection / Sign up / business-population statistics commentary; ICAEW probate / oaths Monitoring Results 2025 / Financial Results 2025; Help to Grow: Management / Growth Guarantee Scheme; HMRC Trust Registration Service / Check if you need to register a trust / Register a trust / Trusts and taxes: When you must register a trust; DSIT R&D allocations / UKRI annual report / Smart Grants / GOV.UK Apply for innovation funding; ACCA Report on Regulation 2025 / Find an accountant; HMRC Research and Development Tax Credits Statistics September 2025 as the same pages; Faculty Office / Master of the Faculties / Notaries; GOV.UK Accounts and tax returns / Corporation Tax / File confirmation statement as the same deadline pages; HMRC tax-adviser ASA / MMTAR; GOV.UK Register for VAT / Register as an employer as the same pages; HMRC EIS and SEIS: 2026; British Business Bank Start Up Loans as the same pages; OPBAS; CLSB Costs Lawyer; DBT BPE 2025; ACRA / CGIUKI; Insolvency Act 1986 s.388–390A; Companies House blog DIY One Login vs ACSP; ACSP consent CSV; GOV.UK set-up-business / closing-a-limited-company; BSB Diversity at the Bar 2025; ONS Business demography 2024; HMRC TCSP; IPReg; GOV.UK accounts software; CILEx; LSB sector size; CLC Q1 2026; SRA population; CH register FYE 2026; CH/ECCTA IDV as the same risk page; CH DIY/WebFiling; Oxford 2020 SeedLegals; GOV.UK setup class map; LSA reserved as the same risk pages; Law Society (England & Wales) + ICAEW directories as the same pages; ACSP+MCA; ONS M/N size; SIC neighbours.

Area: Market discovery.
Verdict: stayed thin.
P unchanged.

Searched

Prefer Market discovery this hour (last filed 28 Aug 13:55 HMRC Annual UK VAT statistics 2024 to 2025) after Competitor mapping filled at 17:55 with Law Society of Scotland practising-member / trainee-intake figures. Unused official source: HMRC Corporation Tax Statistics 2025 (Accredited Official Statistics; published 25 September 2025). Receipts and liability counts for corporate taxes, not the 02:55 confirmation-statement / accounts / Corporation Tax deadline pages and not the 13:55 VAT-population series. Not another Scottish solicitor headcount (Competitor mapping filled that at 17:55). Not another late-filing / ECCTA penalty fork (Market scenarios filled that at 16:55). Not another ICAS practising-certificate lane (Companies in the space filled that at 15:55).

Corporation Tax Statistics 2025 (collection): https://www.gov.uk/government/statistics/corporation-tax-statistics-2025 — HTTP 200; published 25 September 2025
Corporation Tax statistics commentary 2025: https://www.gov.uk/government/statistics/corporation-tax-statistics-2025/corporation-tax-statistics-commentary-2025 — HTTP 200
Background and guidance to interpreting Corporation Tax statistics 2025: https://www.gov.uk/government/statistics/corporation-tax-statistics-2025/background-and-guidance-to-interpreting-corporation-tax-statistics-2025 — HTTP 200

Did not treat “companies with a Corporation Tax liability”, “small-profit-rate companies”, or “UK limited companies that file CT” as a FYJ customer. Did not invent a “FYJ for Corporation Tax filers” product. Did not ask for a forbidden-market list.

What stands

Collection (HTTP 200; published 25 September 2025): Accredited Official Statistics from HMRC. Receipts up to financial year 1 April 2024 to 31 March 2025. First published CT liability estimates for company accounting periods ending between 1 April 2023 and 31 March 2024. Next release scheduled for autumn 2026. UK only. No sub-national geographic breakdowns.
Commentary (HTTP 200): total receipts from all corporate taxes £97.2 billion in 2024 to 2025, up from £93.7 billion. Total liabilities from all corporate taxes £91.4 billion in 2023 to 2024, up from £83.6 billion. Onshore CT receipts £89.2 billion in 2024 to 2025 (up £6.5 billion / 8%). Over 1.6 million companies (51%) had no CT liability at the end of 2023 to 2024. 190,700 had CT chargeable at the main rate (6% of all companies; 12% of companies with a CT liability). 962,300 had CT chargeable at the small profit rate (30% of all companies; 61% of companies with a CT liability). Approximately 7,000 companies (0.4% of those with tax to pay) had liabilities over £1 million and contributed 61%, or £51 billion, of total CT liabilities. Approximately 1 million companies (66% of those with tax to pay) had liabilities of less than £10,000 and contributed 4%, or £3.3 billion.
Background (HTTP 200): Accredited Official Statistics. CT is a direct tax on profits of companies, public corporations and unincorporated associations. From 1 April 2023 the main rate is 25% for profits above £250,000 and a small profits rate of 19% for profits of £50,000 or less, with marginal relief between. Company tax return due 12 months after the accounting period; smaller companies pay within 9 months and a day.
These sit next to the 28 Aug 13:55 VAT-population series, the 04:55 R&D-claim series, and the 27 Aug 23:55 EIS/SEIS equity-raising series as another official size map of the UK company-tax population, not as a market path. A receipts total and a “1.6 million with no liability” count are not who FYJ sells to. Not a path.

What does not stand

A “£97.2 billion receipts” figure, or a “1.6 million companies with no CT liability” count, is not a FYJ market path.
Naming “companies that pay Corporation Tax”, “small-profit-rate companies”, or “UK limited companies” is not naming a FYJ customer.
This is a different official map from the 28 Aug 13:55 VAT-registered trader population and from the 02:55 confirmation / accounts / Corporation Tax deadline pages. This hour is CT receipts and liability counts.
Tide Platform Ltd remains an ACSP identity check, not a FYJ customer.
No candidate this hour has even a partial who / why / how. End-to-end stays missing.

End-to-end test

Who it is for: missing.
Why they would pay: missing.
How FYJ reaches them: missing.
What sits next: missing.
No real public fact this hour filled any of the four. Do not invent the rest. The HMRC Corporation Tax Statistics 2025 pages fill a Market discovery cell (size of CT receipts and the CT-liable / non-liable company population). They do not fill a path cell.

Value-forming

The Market discovery line stayed thin. Value has not started to form as a FYJ path. A Corporation Tax receipts total is not a path. Adjacent size and class maps still leave who / why / how / next empty.

Result

No path named yet. Market discovery stayed thin. P unchanged.

# Market-path research — 28 Aug 2026 18:55 Europe/London Not a P move. No path named. No customer named. Did not re-read Companies House company 16892858. Did not repeat last recon hour: Law Society of Scotland 2025 AGM / trainee statistics / Your Scottish solicitor / Annual report 2025 / Find a Solicitor. Also did not repeat: Companies House late filing penalties / Pay a penalty / Companies House approach to financial penalties; ICAS Regulation Strategy / Starting up in practice / Completing your ICAS 2026 AML Declaration / Find a CA; HMRC Annual UK VAT statistics 2024 to 2025 as the same pages; CIOT Achievements in 2025 / ATT homepage / Choosing a Tax Adviser / Find a CIOT Member / Find an ATT Member; Making Tax Digital for Income Tax / Find out if and when / collection / Sign up / business-population statistics commentary; ICAEW probate / oaths Monitoring Results 2025 / Financial Results 2025; Help to Grow: Management / Growth Guarantee Scheme; HMRC Trust Registration Service / Check if you need to register a trust / Register a trust / Trusts and taxes: When you must register a trust; DSIT R&D allocations / UKRI annual report / Smart Grants / GOV.UK Apply for innovation funding; ACCA Report on Regulation 2025 / Find an accountant; HMRC Research and Development Tax Credits Statistics September 2025 as the same pages; Faculty Office / Master of the Faculties / Notaries; GOV.UK Accounts and tax returns / Corporation Tax / File confirmation statement as the same deadline pages; HMRC tax-adviser ASA / MMTAR; GOV.UK Register for VAT / Register as an employer as the same pages; HMRC EIS and SEIS: 2026; British Business Bank Start Up Loans as the same pages; OPBAS; CLSB Costs Lawyer; DBT BPE 2025; ACRA / CGIUKI; Insolvency Act 1986 s.388–390A; Companies House blog DIY One Login vs ACSP; ACSP consent CSV; GOV.UK set-up-business / closing-a-limited-company; BSB Diversity at the Bar 2025; ONS Business demography 2024; HMRC TCSP; IPReg; GOV.UK accounts software; CILEx; LSB sector size; CLC Q1 2026; SRA population; CH register FYE 2026; CH/ECCTA IDV as the same risk page; CH DIY/WebFiling; Oxford 2020 SeedLegals; GOV.UK setup class map; LSA reserved as the same risk pages; Law Society (England & Wales) + ICAEW directories as the same pages; ACSP+MCA; ONS M/N size; SIC neighbours. Area: Market discovery. Verdict: stayed thin. P unchanged. ## Searched Prefer Market discovery this hour (last filed 28 Aug 13:55 HMRC Annual UK VAT statistics 2024 to 2025) after Competitor mapping filled at 17:55 with Law Society of Scotland practising-member / trainee-intake figures. Unused official source: HMRC Corporation Tax Statistics 2025 (Accredited Official Statistics; published 25 September 2025). Receipts and liability counts for corporate taxes, not the 02:55 confirmation-statement / accounts / Corporation Tax *deadline* pages and not the 13:55 VAT-population series. Not another Scottish solicitor headcount (Competitor mapping filled that at 17:55). Not another late-filing / ECCTA penalty fork (Market scenarios filled that at 16:55). Not another ICAS practising-certificate lane (Companies in the space filled that at 15:55). - Corporation Tax Statistics 2025 (collection): https://www.gov.uk/government/statistics/corporation-tax-statistics-2025 — HTTP 200; published 25 September 2025 - Corporation Tax statistics commentary 2025: https://www.gov.uk/government/statistics/corporation-tax-statistics-2025/corporation-tax-statistics-commentary-2025 — HTTP 200 - Background and guidance to interpreting Corporation Tax statistics 2025: https://www.gov.uk/government/statistics/corporation-tax-statistics-2025/background-and-guidance-to-interpreting-corporation-tax-statistics-2025 — HTTP 200 Did not treat “companies with a Corporation Tax liability”, “small-profit-rate companies”, or “UK limited companies that file CT” as a FYJ customer. Did not invent a “FYJ for Corporation Tax filers” product. Did not ask for a forbidden-market list. ## What stands - Collection (HTTP 200; published 25 September 2025): Accredited Official Statistics from HMRC. Receipts up to financial year 1 April 2024 to 31 March 2025. First published CT liability estimates for company accounting periods ending between 1 April 2023 and 31 March 2024. Next release scheduled for autumn 2026. UK only. No sub-national geographic breakdowns. - Commentary (HTTP 200): total receipts from all corporate taxes £97.2 billion in 2024 to 2025, up from £93.7 billion. Total liabilities from all corporate taxes £91.4 billion in 2023 to 2024, up from £83.6 billion. Onshore CT receipts £89.2 billion in 2024 to 2025 (up £6.5 billion / 8%). Over 1.6 million companies (51%) had no CT liability at the end of 2023 to 2024. 190,700 had CT chargeable at the main rate (6% of all companies; 12% of companies with a CT liability). 962,300 had CT chargeable at the small profit rate (30% of all companies; 61% of companies with a CT liability). Approximately 7,000 companies (0.4% of those with tax to pay) had liabilities over £1 million and contributed 61%, or £51 billion, of total CT liabilities. Approximately 1 million companies (66% of those with tax to pay) had liabilities of less than £10,000 and contributed 4%, or £3.3 billion. - Background (HTTP 200): Accredited Official Statistics. CT is a direct tax on profits of companies, public corporations and unincorporated associations. From 1 April 2023 the main rate is 25% for profits above £250,000 and a small profits rate of 19% for profits of £50,000 or less, with marginal relief between. Company tax return due 12 months after the accounting period; smaller companies pay within 9 months and a day. - These sit next to the 28 Aug 13:55 VAT-population series, the 04:55 R&D-claim series, and the 27 Aug 23:55 EIS/SEIS equity-raising series as another official size map of the UK company-tax population, not as a market path. A receipts total and a “1.6 million with no liability” count are not who FYJ sells to. Not a path. ## What does not stand - A “£97.2 billion receipts” figure, or a “1.6 million companies with no CT liability” count, is not a FYJ market path. - Naming “companies that pay Corporation Tax”, “small-profit-rate companies”, or “UK limited companies” is not naming a FYJ customer. - This is a different official map from the 28 Aug 13:55 VAT-registered trader population and from the 02:55 confirmation / accounts / Corporation Tax *deadline* pages. This hour is CT receipts and liability counts. - Tide Platform Ltd remains an ACSP identity check, not a FYJ customer. - No candidate this hour has even a partial who / why / how. End-to-end stays missing. ## End-to-end test - Who it is for: missing. - Why they would pay: missing. - How FYJ reaches them: missing. - What sits next: missing. No real public fact this hour filled any of the four. Do not invent the rest. The HMRC Corporation Tax Statistics 2025 pages fill a Market discovery cell (size of CT receipts and the CT-liable / non-liable company population). They do not fill a path cell. ## Value-forming The Market discovery line stayed thin. Value has not started to form as a FYJ path. A Corporation Tax receipts total is not a path. Adjacent size and class maps still leave who / why / how / next empty. ## Result No path named yet. Market discovery stayed thin. P unchanged.