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Joining the QAHC regime: new guidance

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HMRC has published new guidance for businesses wanting to enter the qualifying asset holding companies (QAHC) regime, covering the qualifying criteria for the company, the requirements for notifying HMRC, and preparation of the QAHC return (see

Entry notifications can be made using HMRC’s notification service (via the government gateway). From 1 April 2022 the online service will be expanded to enable other notifications. HMRC has also published detailed guidance notes for completing QAHC notifications.

Issue: 1567
Categories: News