A company must satisfy certain conditions to be a qualifying company, see SAOG11210.

A company must be incorporated in the UK in accordance with the Companies Act 2006, see SAOG11220, for a financial year. It must also have a certain level of turnover and/or balance sheet total for the preceding financial year.

This page is about the balance sheet total condition. For guidance on the turnover condition, see SAOG11230.

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