Contents of Part D7
D7.1ÌýÌýÌýÌý Qualifying asset holding companies (QAHCs)
D7.2ÌýÌýÌýÌý Securitisation companies
D7.3ÌýÌýÌýÌý Companies with investment business, investment companies and investment trusts
D7.4ÌýÌýÌýÌý Life insurance and friendly societies etc
[D7.6]ÌýÌýÌýÌý [Removed]
D7.7ÌýÌýÌýÌý Banking companies
[D7.8]ÌýÌýÌýÌý [Removed]
Division D7.1ÌýÌýÌýÌý Qualifying asset holding companies (QAHCs)
For updates affecting this Division please see 'Part D0' updates'
Introduction to the qualifying asset holding company regime
D7.101 Qualifying asset holding companies (QAHCs)—overview
[For additional key resources on this topic see 'Qualifying asset holding companies—related content' below.]
The qualifying asset holding company (QAHC) legislation1 applies to UK resident companies that meet the qualifying conditions (see 'QAHC qualifying conditions' below) and have opted to enter the regime (see 'QAHCs—entry notification' at D7.105). The regime opened to entrants on 1 April 20222.
The QAHC rules aim to ensure that UK investors are only taxed as if they had invested in the underlying assets directly.
Once in the regime, a holding company will have a (tax benefitted) QAHC ring fence business, which is
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