Find a form or guide based on keyword, document number, document title or tax year:
| Title and summary | Number |
Qualifying companiesThis booklet is a complete guide to everything you need to know about qualifying company tax law. A qualifying company maintains its company structure but receives the taxation benefits of a partnership and the shareholders will be personally liable for any income tax not paid by the company. |
IR435 |
Qualifying companies - changesThis factsheet is for qualifying companies (QCs) and loss-attributing qualifying companies (LAQCs). It explains the changes to the QC and LAQC rules, and the options for existing QCs and LAQCs to transition into a different tax structure. |
IR870 |
Qualifying company election tax (QCET) returnUse this form to make a QCET return and payment. Please complete and send it 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 |
Qualifying company transitionYou can use this form to if you have a qualifying company (QC) or loss attributing qualifying company (LAQC) and want to transition to become a sole tradership or partnership. To find out more about the transitional process please see our Qualifying companies (IR435) booklet. |
IR891 |