Corporation Tax Act 2010 section 357KD

Northern Ireland employer

Section 357KD defines when a company qualifies as a "Northern Ireland employer" for the purposes of the Northern Ireland corporation tax regime.

• A company is a "Northern Ireland employer" if it meets the Northern Ireland workforce conditions.
• The conditions can be met either during the accounting period in question or during the 12 months immediately before it.
• This provides flexibility so that a company does not lose its status simply because of a temporary change in workforce composition during a single accounting period.
• The definition is relevant for determining whether a company can benefit from the Northern Ireland corporation tax rate provisions.