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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.
The Chancellor Philip Hammond presented his Spring Statement on Wednesday 13 March 2019.
13 Mar 2019
HMRC is urging business owners to make sure they are ready for a potential no deal Brexit.
05 Mar 2019
The Financial Secretary to the Treasury, Mel Stride, has made a statement to the House of Commons setting out HMRC's progress on delivery of Making Tax Digital.
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