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The current CT rates.
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 Jul 2025
Most UK SMEs are not using salary exchange so are missing out on a potential £2.7 billion in employer National Insurance contribution (NIC) savings, according to insurance broker Howden.
30 Jul 2025
HMRC has launched a new online PAYE service, which it says will give 35 million workers more control over their tax affairs.