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Corporation tax rates are set for each Financial Year. A Financial Year runs from 1 April to the following 31 March.
If the accounting period of a company straddles the 31 March, the profits are apportioned on a time basis to each Financial Year.
The Northern Ireland Executive has committed to setting the rate of corporation tax at 12.5% when the Northern Ireland Executive demonstrates its finances are on a sustainable footing.
Year to 31.3.26:
07 Oct 2025
HMRC has resumed its programme allowing direct recovery of money from debtors' bank accounts.
06 Oct 2025
Over 750,000 18-to-23-year-olds have yet to claim their matured Child Trust Funds (CTFs), according to HMRC.
03 Oct 2025
The Autumn Budget must sharpen the UK's competitive edge to stay ahead of the pack in an increasingly dog-eat-dog world, says the British Chambers of Commerce (BCC).
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