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Official guidance
Tonnage Tax Manual

TTM09000 · Capital allowances

  • TTM09001 · Outline
  • TTM09010 · Entry into tonnage tax (P&M):
  • TTM09020 · Entry into tonnage tax (P&M)
  • TTM09030 · Entry into tonnage tax (P&M)
  • TTM09040 · Entry into tonnage tax (P&M)
  • TTM09050 · Entry into tonnage tax (P&M)
  • TTM09100 · During tonnage tax (P&M)
  • TTM09110 · During tonnage tax (P&M)
  • TTM09120 · During tonnage tax (P&M)
  • TTM09130 · During tonnage tax (P&M)
  • TTM09140 · During tonnage tax (P&M)
  • TTM09150 · During tonnage tax (P&M)
  • TTM09200 · Balancing charges (P&M)
  • TTM09210 · Balancing charges (P&M)
  • TTM09220 · Balancing charges (P&M)
  • TTM09230 · Balancing charges (P&M)
  • TTM09240 · Balancing charges (P&M)
  • TTM09250 · Balancing charges (P&M)
  • TTM09260 · Balancing charges (P&M)
  • TTM09300 · Capital allowances; Exit from Tonnage Tax (P&M)
  • TTM09305 · Exit from tonnage tax (P&M) on the expiry of an election or the taking effect of a withdrawal notice
  • TTM09310 · Exit from tonnage tax (P&M)
  • TTM09320 · Exit from tonnage tax (P&M)
  • TTM09330 · Exit from tonnage tax (P&M)
  • TTM09340 · Capital allowances after exiting from tonnage tax
  • TTM09400 · Industrial buildings
  • TTM09410 · Industrial buildings
  • TTM09420 · Industrial buildings
  • TTM09430 · Industrial buildings
  1. Tonnage Tax Manual
  2. Capital allowances: contents

TTM09000 | Capital allowances: contents

From HM Revenue & Customs · Tonnage Tax Manual

Introduction

This section details the capital allowance regime for tonnage tax companies. It explains the different treatment for assets acquired either before entry into tonnage tax or acquired during tonnage tax and how the disposal of these assets is treated. It also explains what happens when a company leaves tonnage tax.

Contents29 entries

  1. TTM09001Capital allowances: Outline
  2. TTM09010Capital allowances: Entry into tonnage tax (P&M):
  3. TTM09020Capital Allowances: Entry into tonnage tax (P&M)
  4. TTM09030Capital allowances: Entry into tonnage tax (P&M)
  5. TTM09040Capital allowances: Entry into tonnage tax (P&M)
  6. TTM09050Capital allowances: Entry into tonnage tax (P&M)
  7. TTM09100Capital allowances: During tonnage tax (P&M)
  8. TTM09110Capital allowances: During tonnage tax (P&M)
  9. TTM09120Capital allowances: During tonnage tax (P&M)
  10. TTM09130Capital allowances: During tonnage tax (P&M)
  11. TTM09140Capital allowances: During tonnage tax (P&M)
  12. TTM09150Capital allowances: During tonnage tax (P&M)
  13. TTM09200Capital allowances: Balancing charges (P&M)
  14. TTM09210Capital allowances: Balancing charges (P&M)
  15. TTM09220Capital allowances: Balancing charges (P&M)
  16. TTM09230Capital allowances: Balancing charges (P&M)
  17. TTM09240Capital allowances: Balancing charges (P&M)
  18. TTM09250Capital allowances: Balancing charges (P&M)
  19. TTM09260Capital allowances: Balancing charges (P&M)
  20. TTM09300Capital allowances; Exit from Tonnage Tax (P&M)
  21. TTM09305Capital allowances: Exit from tonnage tax (P&M) on the expiry of an election or the taking effect of a withdrawal notice
  22. TTM09310Capital allowances: Exit from tonnage tax (P&M)
  23. TTM09320Capital allowances: Exit from tonnage tax (P&M)
  24. TTM09330Capital allowances: Exit from tonnage tax (P&M)
  25. TTM09340Capital allowances: Capital allowances after exiting from tonnage tax
  26. TTM09400Capital allowances: Industrial buildings
  27. TTM09410Capital allowances: Industrial buildings
  28. TTM09420Capital allowances: Industrial buildings
  29. TTM09430Capital allowances: Industrial buildings
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