Double Taxation Relief

I work in Norway as a Scottish Company and pay full Norwegian Tax and NI and Employers NI to Norway.

In the UK I offset my comapny's Corporation Tax liability with the foreign earned income tax under DTR - Double Taxation Relief. The rational is that it is tax on the same source income.

I am just double checking whether Employers NI paid overseas can also be used to offset UK Corporation Tax in the same way as Foreign Income Tax.

Many thanks in advance.

WS