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Forms and guide names starting with: Q

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Qualifying companies

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.

IR435

Qualifying company election tax (QCET) return

Use this form to make a QCET return and payment. Please complete and send to Inland Revenue even if there is no amount payable.

IR4P

Qualifying company or loss attributing qualifying company elections

You can use this form to elect to be either a qualifying company or a loss attributing qualifying company (LAQC) or both. To find out more about qualifying companies please see our Qualifying companies (IR435) booklet.

IR436
 

 


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