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  • Treatment of dormant companies



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    The term in existence does not include a company that is dormant within the meaning of Part VI of the Companies Act 1981. A CFC that is dormant for the whole of the statutory accounting period will fail the active income test. However, because the CFC is dormant, it will have no income or gains and will have no

    Is the CFC resident in a particular country?


    Read on.


    The CFC has failed the active income test. Go straight to part 3.

    Last modified: 05 Dec 2006QC 17522