Documents numbered between 400 and 499
Qualifying companies IR435
A guide to qualifying company tax law
About this guide
A qualifying company maintains its company structure but receives the taxation benefits of a partnership. In a qualifying company the shareholders will be personally liable for any income tax not paid by the company. This booklet is a complete guide to everything you need to know about qualifying company tax law.
Adobe Acrobat PDF | 179kb | 54 pages
When to use this guide
Learn here about all the tax law surrounding qualifying companies, including, the eligibility criteria for becoming a qualifying company, the advantages and disadvantages of being a qualifying company as well as what the differences are between qualifying and non-qualifying companies.
What you will need
