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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:
18 00 2025
Inflation in the UK eased to 3.4% last month, down slightly from April's 3.5%, according to the Office for National Statistics (ONS).
17 00 2025
Taxpayers are being urged to check their online HMRC account after scammers attempted to defraud the tax authority using individuals' data and login details.