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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 31.3.25:
22 Jan 2025
Data published by the Office for National Statistics (ONS) recently showed that UK exports fell flat towards the end of last year.
21 Jan 2025
The International Monetary Fund (IMF) has upgraded its growth forecast for the UK economy this year.