Qualified shares are shares in a close company where the owner is active in the business. They are covered by the so-called 3:12 rules, which govern how dividends and capital gains are taxed.
The rules determine how much is taxed as capital versus employment income. Getting it right requires a clear view of ownership and holding periods — something a correct share ledger and share ledger extract make easier. This is not tax advice; always check with an adviser.
A close company is a company in which four or fewer owners together hold more than half of the votes.
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The outside-owner rule means close-company shares may be non-qualified if outsiders own a significant part.
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A dividend is when a limited company distributes part of its profit to its shareholders.
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A share ledger is a record of a company's shares and who its shareholders are.
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Streamline the management of your ownership with an online digital share register – get started for free in minutes and let our guides help you easily handle everything from ownership changes to complex processes such as share issues, whether you are a large or small company.
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New guide KU31
KU31 without chasing information
Record owners and dividends in NVR throughout the year, and generate your KU31 files directly when it’s time. Deadline: 1 February 2027.