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  1. Home
HMRC internal manual

Senior Accounting Officer Guidance

From:
HM Revenue & Customs
Published
19 March 2016
Updated:
3 October 2024 - See all updates
  1. Back to contents
  2. SAOG11000

SAOG11200 - What is a qualifying company: conditions for a qualifying company: contents

  1. SAOG11210
    Conditions
  2. SAOG11220
    A UK incorporated company
  3. SAOG11230
    Turnover
  4. SAOG11231
    The turnover condition
  5. SAOG11232
    What is turnover
  6. SAOG11233
    CCM action with turnover
  7. SAOG11240
    Aggregation of turnover
  8. SAOG11250
    Intra-group turnover
  9. SAOG11260
    Balance sheet total
  10. SAOG11270
    Aggregation of balance sheet totals
  11. SAOG11280
    Examples of group situation and aggregation
  12. SAOG11285
    Balance sheet total - example of aggregating assets
  13. SAOG11290
    Companies in a group that do not have the same financial year end
  14. SAOG11300
    Companies joining a group is already a qualifying group
  15. SAOG11301
    Company joining a group is not already a qualifying company
  16. SAOG11302
    Company joining a group is not already a qualifying company example
  17. SAOG11310
    Company leaves a group
  18. SAOG11320
    Company leaves and joins another group
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