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<p>The most recent available estimate of Corporation Tax receipts in respect of Northern
Ireland relates to financial year 2012-13. This estimate was published by HM Revenue
& Customs (HMRC) in ‘A Disaggregation of HMRC Tax Receipts between England, Wales,
Scotland & Northern Ireland'. A link to the publication is provided below:</p><p><a
href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/285765/disagg-info.pdf"
target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/285765/disagg-info.pdf</a></p><p>
</p><p> </p><p>For 2012-13 the estimated portion of onshore UK Corporation Tax receipts
relating to Northern Ireland was £476m. Estimates of offshore Corporation Tax receipts
relating to Northern Ireland are available as produced by two methods: a geographic
basis and a population based apportionment. The estimates for 2012-13 are nil and
£137m respectively.</p>
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