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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:
06 Jan 2026
HMRC has warned 5.65 million self assessment taxpayers to file their tax returns before the deadline on 31 January.
05 Jan 2026
The Spring Statement has been scheduled for 3 March 2026 by the Chancellor of the Exchequer, Rachel Reeves.