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Memorandum of Understanding on Northern Ireland Corporation Tax

This MoU sets out arrangements between HMRC and DFPNI for implementing a devolved corporation tax rate in Northern Ireland.

Last fetched 04 May 2026 · gov.uk

Documents

Memorandum of Understanding on the Northern Ireland Corporation Tax Rate between the Department of Finance and Personnel, Northern Ireland and HM Revenue and Customsapplication/pdf

At a glance

TypePolicy paper

First published07 Jan 2016

Last updated07 Jan 2016

Organisations

HM Revenue & Customs Department of Finance and Personnel for Northern Ireland

Topics

Corporation Tax

Source

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