The present disclosure provides an acknowledgment message resource allocation method applicable to an NB-IoT TDD cell, and a corresponding base station and corresponding user equipment for performing the method. The user equipment according to an embodiment of the present invention includes: a receiving unit, configured to receive allocation information of acknowledgment message transmission resources, the allocation information including offset indication information instructing an offset j0 of a start time of the acknowledgment message transmission resources with respect to a reference time, and the offset j0 instructing an offset expressed by a number of NB-IoT uplink slots; and a transmitting unit, configured to perform acknowledgment message transmission based on the allocation information.