Memorandum of Understanding on Northern Ireland Corporation Tax between DFP and HMRC

Date published: 07 January 2016

The following Memorandum of Understanding (MoU) has been signed by both the Department of Finance and Personnel and HM Revenue & Customs. It will enable further progress on work necessary to implement the Northern Ireland Executive’s commitment to a commencement date for a Northern Ireland Corporation Tax regime of April 2018, and a rate of 12.5% as set out in the Fresh Start Agreement and Implementation Plan.

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