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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:
12 Sep 2025
The Treasury Committee has stated that the government has 'not heeded warnings' that the Lifetime ISA requires reform.
11 Sep 2025
The government's Budget Board must focus on easing the cost of doing business, says the Institute of Directors (IoD).
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Our summary of the key announcements from the Chancellor's latest Budget .
Read about the budget