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
- TTM02001Tonnage tax elections: Outline
- TTM02010Tonnage tax elections: Pre-election clearance
- TTM02030Tonnage tax elections: Pre-election clearance
- TTM02040Tonnage tax elections: Pre-election clearance
- TTM02050Tonnage tax elections: Pre-election clearance
- TTM02060Tonnage tax elections: Non statutory business clearance
- TTM02070Group arrangements: Representative group
- TTM02100Tonnage tax elections: How to elect?
- TTM02110Tonnage tax elections: How to elect?
- TTM02120Tonnage tax elections: Action by HMRC
- TTM02160Tonnage tax elections: When to elect
- TTM02170Tonnage tax elections: When to elect?
- TTM02180Tonnage tax elections: When to elect
- TTM02190Further opportunity to elect: Further windows of opportunity 1 July 2005 to 31 December 2006 and 1 June 2023 to 30 November 2024
- TTM02200Tonnage tax elections: When election takes effect?
- TTM02210Tonnage tax elections: When election takes effect
- TTM02220Tonnage tax elections: When election takes effect?
- TTM02230Tonnage tax elections: When election takes effect
- TTM02240Tonnage tax elections: When election takes effect
- TTM02260Tonnage tax elections: When election takes effect
- TTM02265Tonnage tax elections: When election takes effect
- TTM02270Tonnage tax elections: When election takes effect
- TTM02301Tonnage tax elections: Example 1
- TTM02302Tonnage tax elections: Example 2
- TTM02303Tonnage tax elections: Example 3
- TTM02410Tonnage tax elections: Effect of exceeding 75% limit on charters exceeded in first AP
- TTM02500Tonnage tax elections: Period for which election is in force
- TTM02600Tonnage tax elections: Renewal election
- TTM02700Withdrawal notices
- TTM02710Withdrawal notice: Effect
- TTM02740Withdrawal notice: 2008 window of opportunity