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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.
Year to 31.3.25:
19 Apr 2024
IHT is a tax on the estate (the property, money and possessions) of someone who has died.
Rights of way are important - for those wishing to exercise the right and for those over whose land the rights are exercised.
Anyone setting up a company, involved with a company or running a company must be aware of changes introduced by Companies House on 4 March 2024.