Corporation tax

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

Home | Contact us | Site map | Accessibility | Help | Privacy Notice | Disclaimer |

© 2021 ELM Partners. All rights reserved.


ELM Partners, Southgate Office Village, 286A Chase Road, Southgate, London N14 6HF

Registered as Auditors and regulated for a range of Investment Business Activities in the United Kingdom by the Association of Chartered Certified Accountants

We use cookies on this website, you can find more information about cookies here. powered by totalSOLUTION
acca.png