Corporation Tax Act 2010 section 357KE

Northern Ireland workforce conditions

Section 357KE sets out the two workforce conditions that a company must satisfy in order to qualify as a Northern Ireland employer, requiring that at least 75% of its UK workforce time and 75% of its UK workforce costs relate to work carried out in Northern Ireland.

• At least 75% of the company's UK workforce time and at least 75% of its UK workforce costs must be attributable to Northern Ireland
• The workforce includes directors, employees, externally provided workers, and (for close companies) participators
• For participators, time spent providing services to third parties also counts if the company receives payment as a result, either directly for the services or in connection with rights acquired from the participator
• HMRC has the power to make regulations specifying which types of deduction do or do not count as workforce expenses

---