IFM41225 - Administrative requirements: information to be provided: requirement to make a return

FA22/SCH2/PARA24

When a company enters or exits the QAHC regime, a new accounting period, for corporation tax purposes, begins. On entry, the new accounting period begins at the start of the day on which the QAHC joined, whilst on exit, the existing accounting period ends at midnight at the end of the day on which the QAHC left. After the end of each accounting period that a company is a QAHC, the company must submit a QAHC information return to HMRC pertaining to that accounting period.

The deadline for making the return is explained at IFM41230.

The list of the required information is at IFM41235.

The consequences of not making the return are explained at IFM41250.

IFM41210 explains how a return can be submitted to HMRC.