Welcome to the Northern Ireland Corporate Tax Office (NIrCTO)
David Stewart Head of NI Corporate Tax Office
NIrCTO is part of HM Revenue & Customs (HMRC), established in July 2007 to help promote corporate inward investment and local business expansion in Northern Ireland. They aim to achieve this by working closely with:
NIrCTO has produced a leaflet to summarise their role and how they can help you.
NIrCTO can advise you, and your professional advisors, on the full range of HMRC taxes and duties affecting your proposed investment by:
06 April 2013 – Operating PAYE in real
From 6 April 2013 employers started reporting PAYE information to HM Revenue & Customs (HMRC) in real time. You may see this referred to as Real Time Information - or RTI.
2013 - Creative Industry Tax Reliefs
Film Tax Relief was introduced in April 2007 and two additional reliefs were introduced in April 2013. These are Animation Tax Relief, High-end Television Tax Relief. A fourth relief for Video Games Development will be introduced after state aid approval.
01 April 2013 - ‘Above the Line’ R&D
The Large Company Scheme includes an ‘above the line’ credit which has been introduced for expenditure incurred on or after 1 April 2013. It will initially be optional, running alongside the enhanced-deduction scheme which it will replace in April 2016
01 April 2013 – The
The Patent Box enables companies to apply a lower rate of Corporation Tax to profits earned after 1 April 2013 from its patented inventions and certain other innovations. The relief will be phased in from 1 April 2013 and the lower rate of Corporation Tax to be applied will be 10 per cent.
01 January 2013 - Air Passenger Duty: Northern Ireland rates
This note provides an update on the Air Passenger Duty (APD) rates on direct long haul flights from Northern Ireland.
on Rebalancing the Northern Ireland economy (Opens new window)
This provides the latest position on the consultation paper which sets out options that could be taken to support rebalancing of the Northern Ireland economy, including the issues involved in devolving the power to vary the corporation tax rate for profits in Northern Ireland.