IFM41230 | Administrative requirements: information to be provided: deadline for making the return

FA22/SCH2/PARA24(4) to (5)

The deadline for providing the required QAHC information return to HMRC is the end of the filing date for the company tax return for the relevant accounting period.

The QAHC information return is separate to, and in addition to, the company tax return that companies, including QAHCs, should make for each accounting period.

For the company tax return, a company that is a QAHC for an accounting period should ensure that they indicate that they are a QAHC by entering the appropriate code in box 4 (Type of company) of the CT600 return. Further details can be found in the CT600 guidance pages

Example

A QAHC’s accounting period ends on 31 March 2023. The filing deadline for the company tax return is twelve months after this date, 31 March 2024. This is the same deadline for providing the required QAHC information return to HMRC under PARA 24.