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I was surprised to see that the latest company tax return (form CT600) had sections requesting information about Northern Ireland. I was not aware that the corporation tax there was any different to the rest of the UK but clearly some new legislation has crept in unnoticed. Hopefully none of my clients are affected although I do have one with Northern Ireland connections.
Can Taxation readers advise me on what this is all about? Is there anything that small practices such as my own should be doing in this regard?
Query 19 430– Nigel.
Reply by SWI
No corporation changes yet for Northern Ireland.
In March 2015 parliament passed the Corporation Tax (Northern Ireland) Act 2015 which subject to commencement regulations will devolve corporation tax rate setting powers to the Northern Ireland assembly. In November 2015 the Northern Ireland executive indicated its intention for the regime to begin in April...
