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 31.3.21 (%) Year to 31.3.20 (%)
All 19 19

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WBD Accountants, Marlbridge House, Enterprise Way, Edenbridge, Kent TN8 6HF

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01732 865965

WBD is the trading name of WBD Accountants Limited. Registered in England & Wales. Registered company number: 5746975. Registered office address: Marlbridge House, Enterprise Way, Edenbridge, Kent TN8. Registered to carry on audit work and regulated for a range of investment activities by the Institute of Chartered Accountants in England and Wales.

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