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Companies pay corporation tax on their income and gains. View the current rates and estimate the tax due.
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.
13 Mar 2019
The Chancellor Philip Hammond presented his Spring Statement on Wednesday 13 March 2019.
05 Mar 2019
HMRC is urging business owners to make sure they are ready for a potential no deal Brexit.