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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 Aug 2025
President Trump's decision to charge import duties for low value goods entering the US is a major blow to the UK's SME exporters, says the British Chambers of Commerce (BCC).
06 Aug 2025
Companies House is to roll out compulsory identity verification for company directors and people with significant control (PSCs) to help combat fraud and so-called phoenix companies.
05 Aug 2025
Economic confidence amongst the UK's business leaders has dropped to an all-time low, according to data from the Institute of Directors (IoD).
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