Corporation tax

Companies pay corporation tax on their income and gains. View the current rates and estimate the tax due.

Call 01603 624812 or email enquiries@berry-warren.co.uk

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:

Rate Profits band (£) Rate (%)
Small profits rate 0 - 50,000 19
Marginal rate 50,001 - 250,000 26.5
Main rate Over 250,000 25
Marginal relief fraction 3/200  

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Berry & Warren is a trading name of Berry & Warren Ltd.

Berry & Warren Ltd, 54 Thorpe Road, Norwich, Norfolk NR1 1RY
Also at: 10 Fairland Street, Wymondham, Norfolk NR18 0AWTel: 01953 604707 Fax: 01953 600629

Registered Auditor. Details about our audit registration can be viewed at www.auditregister.org.uk under reference number C011002423. All audit work will be undertaken by BW Audit Ltd.
Registered to carry on audit work in the UK by the Institute of Chartered Accountants in England & Wales

Directors: D J Mann FCA, ATT, J C Woodcock FCA, T Chapman FCA, R W Cullum ACA, J Fox FCA. All are directors of both Berry & Warren Ltd and BW Audit Ltd.

VAT Registration: 992508487 Company number: 06272957 Registered in England & Wales.

Contact Details

Please call:
01603 624812

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