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Corporation tax

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.

Profits band (£) Year to 31.3.19 (%) Year to 31.3.18 (%)
All 19 19
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Butler & Co, Bennett House, The Dean, Alresford, Hampshire SO24 9BH

Butler & Co which is a Partnership, Registered to carry on audit work in the UK and Ireland and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.
Licensed by the Institute of Chartered Accountants in England & Wales to carry out the reserved legal activity of non-contentious probate in England and Wales.
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