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TTM01000 | Introduction: contents

From HM Revenue & Customs · Tonnage Tax Manual

This section explains the introduction of tonnage tax and how the administration of tonnage tax is organised in HMRC. It summarises the general principles of tonnage tax, how to calculate tonnage tax profits and how the FA 2005 changes affected the regime.

Contents18 entries

  1. TTM01001Introduction to tonnage tax: Background
  2. TTM01010Introduction to tonnage tax: a brief guide
  3. TTM01020Introduction to tonnage tax: Background
  4. TTM01030Introduction to tonnage tax: Legislative changes in 2005, 2022 and 2024
  5. TTM01040Legislative changes following the 2021 review
  6. TTM01100Introduction to tonnage tax: Organisation
  7. TTM01110Introduction to tonnage tax: Organisation
  8. TTM01120Introduction to tonnage tax: Organisation - contact points
  9. TTM01200Introduction to tonnage Tax: General principles of tonnage Tax
  10. TTM01250 Introduction to tonnage tax: Tonnage tax as a State aid or subsidy
  11. TTM01300Introduction to tonnage tax: Tonnage tax profits:
  12. TTM01310Introduction to Tonnage Tax: Tonnage tax profits
  13. TTM01320Introduction to tonnage tax: Tonnage tax profits
  14. TTM01330Introduction to tonnage tax: Tonnage tax profits
  15. TTM01340Introduction to tonnage tax: Tonnage tax profits
  16. TTM01400Introduction to tonnage Tax: The tonnage tax return (CT600F)
  17. TTM01410Introduction to Tonnage Tax: Action on receipt of tonnage tax return (CT600F)
  18. TTM01420Introduction to tonnage tax: Issues for consideration if examining the tonnage tax return (CT600F)