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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:
18 Sep 2025
The number of customers falling behind on energy bills with no repayment plan in place has more than tripled between 2012 and 2024, according to from the Resolution Foundation.
17 Sep 2025
UK firms are still under pressure after the annual rate of inflation remained at 3.8% in August, the British Chambers of Commerce (BCC) has warned.
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Our summary of the key announcements from the Chancellor's latest Budget .
Read about the budget