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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:
Why not get in touch with Quarter Chartered Accountants today for more information.
The independent review into the loan charge has issued a call for evidence, with examples of promotional material and marketing leaflets a priority for the review team.
Increases to the National Living Wage (NLW) and the National Minimum Wage (NMW) took effect from 1 April.