About this resource

This guide describes the qualifying-company regime and the continuing obligations of companies that remain in it.

How to use it

Use it to understand elections, shareholder and director responsibilities, tax treatment and record keeping. Confirm that the historical regime still applies to the company before acting.

Related forms and guides

• Qualifying company re-elections (IR436)
• Revocation of qualifying company election (IR437)
• Company tax return guide (IR4GU)

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