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01952 261016 director@deball.co.uk
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.
Year to 31.3.26:
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Increases to the National Living Wage and National Minimum Wage took effect from 1 April.
Chancellor Rachel Reeves announced 'no further tax increases' in the 2025 Spring Statement.