hca chartered accountants
This document has been prepared by HCA Chartered Accountants Ltd for the person for whom it was prepared, on the basis of the information available to us at the date shown. It is not to be relied upon by any other person or for any other purpose, and we accept no responsibility to any third party. It does not constitute legal advice. Law and the practice of the relevant tax authority change; the position described is as at the date of this document.
Position as at 28 October 2026. Contains public sector information licensed under the Open Government Licence v3.0. Official text is reproduced from HM Treasury and HMRC publications.
12 Cromac Place, The Gasworks, Belfast BT7 2JB
028 9037 6969 | info@hca.group | www.hca.group
Directors: John Hannaway FCA | Brian Hegarty FCA | Iain Lundie CTA
Member firm of Chartered Accountants Ireland. Member of Russell Bedford International, a global network of independent professional services firms.
HCA Chartered Accountants Ltd. Company no. NI617889. Registered office: 12 Cromac Place, The Gasworks, Belfast BT7 2JB.