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Official guidance
Tonnage Tax Manual

TTM02000 · Tonnage tax elections

  • TTM02001 · Outline
  • TTM02010 · Pre-election clearance
  • TTM02030 · Pre-election clearance
  • TTM02040 · Pre-election clearance
  • TTM02050 · Pre-election clearance
  • TTM02060 · Non statutory business clearance
  • TTM02070 · Group arrangements: Representative group
  • TTM02100 · How to elect?
  • TTM02110 · How to elect?
  • TTM02120 · Action by HMRC
  • TTM02160 · When to elect
  • TTM02170 · When to elect?
  • TTM02180 · When to elect
  • TTM02190 · Further opportunity to elect: Further windows of opportunity 1 July 2005 to 31 December 2006 and 1 June 2023 to 30 November 2024
  • TTM02200 · When election takes effect?
  • TTM02210 · When election takes effect
  • TTM02220 · When election takes effect?
  • TTM02230 · When election takes effect
  • TTM02240 · When election takes effect
  • TTM02260 · When election takes effect
  • TTM02265 · When election takes effect
  • TTM02270 · When election takes effect
  • TTM02301 · Example 1
  • TTM02302 · Example 2
  • TTM02303 · Example 3
  • TTM02410 · Effect of exceeding 75% limit on charters exceeded in first AP
  • TTM02500 · Period for which election is in force
  • TTM02600 · Renewal election
  • TTM02700 · Withdrawal notices
  • TTM02710 · Withdrawal notice: Effect
  • TTM02740 · Withdrawal notice: 2008 window of opportunity
  1. Tonnage Tax Manual
  2. Tonnage tax elections: contents

TTM02000 | Tonnage tax elections: contents

From HM Revenue & Customs · Tonnage Tax Manual

Introduction

This section covers the process for electing into tonnage tax and when an election into tonnage tax can be made. It explains the pre election non-statutory clearance process, how to elect into tonnage tax and the period for which a tonnage tax election is in force. It also explains when and how a company may withdraw from a tonnage tax election.

Contents31 entries

  1. TTM02001Tonnage tax elections: Outline
  2. TTM02010Tonnage tax elections: Pre-election clearance
  3. TTM02030Tonnage tax elections: Pre-election clearance
  4. TTM02040Tonnage tax elections: Pre-election clearance
  5. TTM02050Tonnage tax elections: Pre-election clearance
  6. TTM02060Tonnage tax elections: Non statutory business clearance
  7. TTM02070Group arrangements: Representative group
  8. TTM02100Tonnage tax elections: How to elect?
  9. TTM02110Tonnage tax elections: How to elect?
  10. TTM02120Tonnage tax elections: Action by HMRC
  11. TTM02160Tonnage tax elections: When to elect
  12. TTM02170Tonnage tax elections: When to elect?
  13. TTM02180Tonnage tax elections: When to elect
  14. TTM02190Further opportunity to elect: Further windows of opportunity 1 July 2005 to 31 December 2006 and 1 June 2023 to 30 November 2024
  15. TTM02200Tonnage tax elections: When election takes effect?
  16. TTM02210Tonnage tax elections: When election takes effect
  17. TTM02220Tonnage tax elections: When election takes effect?
  18. TTM02230Tonnage tax elections: When election takes effect
  19. TTM02240Tonnage tax elections: When election takes effect
  20. TTM02260Tonnage tax elections: When election takes effect
  21. TTM02265Tonnage tax elections: When election takes effect
  22. TTM02270Tonnage tax elections: When election takes effect
  23. TTM02301Tonnage tax elections: Example 1
  24. TTM02302Tonnage tax elections: Example 2
  25. TTM02303Tonnage tax elections: Example 3
  26. TTM02410Tonnage tax elections: Effect of exceeding 75% limit on charters exceeded in first AP
  27. TTM02500Tonnage tax elections: Period for which election is in force
  28. TTM02600Tonnage tax elections: Renewal election
  29. TTM02700Withdrawal notices
  30. TTM02710Withdrawal notice: Effect
  31. TTM02740Withdrawal notice: 2008 window of opportunity
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