Corporation tax rates are set for each financial year, the financial year runs from 1st April to 31st March.
If the accounting period of a company straddles the 31st March, the profits are apportioned on a time basis to each financial year.
| Profits Band – £ | Year to 31st March 2019 | Year to 31st March 2018 |
|---|---|---|
| All | 19% | 19% |