Find a form or guide based on keyword, document number, document title or tax year:
| Title and summary | Number |
Qualifying companiesA 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) returnUse 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 electionsYou 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 |
