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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.
08 Jun 2020
Chancellor Rishi Sunak has announced changes to the government''s Coronavirus Job Retention Scheme (JRS).
On 5 June 2020, HMRC announced a five-month delay to the introduction of the domestic VAT reverse charge for construction services.