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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.
It’s business as usual, with a few modifications...
We hope that you - our clients, our contacts and our colleagues - continue to keep safe and well in these unprecedented times. We are providing as near-normal service as possible and we can be contacted through all the usual channels.
Our office is being ‘manned’ so you can call us to arrange for records to be dropped off or collected. There are still social distancing and COVID safety restrictions in place so please contact us in advance to make suitable arrangements. All post is being dealt with as normal.
Whilst face to face meetings are still not appropriate just yet, we continue to utilise other communications such as video conferencing, in addition to telephone and email.
To discuss a specific matter or simply to find out more, please get in touch.