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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:
31 Oct 2025
The British Chambers of Commerce (BCC) has warned that the UK could fall behind in the race to achieve net zero.
30 Oct 2025
HMRC recently appointed six independent industry specialists to a new Research and Development (R&D) Expert Advisory Panel.
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Our summary of the key announcements from the Chancellor's latest Budget .
Read about the budget