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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 31.3.25:
Why not get in touch with Quarter Chartered Accountants today for more information.
Research carried out by the Federation of Small Businesses (FSB) has found that fewer small firms are looking to hire as a result of rising labour costs and the upcoming Employment Rights Bill.
HMRC will reduce late payment and repayment interest rates from 25 February following the cut in the base rate.