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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 second Autumn Budget on Monday 29 October 2018.
06 Nov 2018
At the Budget, the Chancellor announced that increases to the personal allowance and basic rate band for 2019/20.
A number of changes to capital allowances were announced at the Budget.
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