Policy paper

Northern Ireland rate of Corporation Tax: changes to small and medium-sized enterprise regime

This tax information and impact note is about changes to the Northern Ireland Corporation Tax (NI CT) regime for small or medium sized enterprises (SMEs).

• From: HM Revenue & Customs
• Published: 5 December 2016

Documents

Northern Ireland rate of Corporation Tax: changes to small and medium-sized enterprise regime

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Details

This measure makes amendments to the NI CT regime to allow all SMEs with trading activity in Northern Ireland the potential to benefit from NI CT.

Published 5 December 2016