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TTM11000 | Offshore activities: contents

From HM Revenue & Customs · Tonnage Tax Manual

Introduction

This section details the treatment for offshore activities. It explains why there is different treatment for these profits, what is meant by the term “offshore activities” and how the rules apply to particular types of vessel. It also explains how offshore profits are computed.

Contents24 entries

  1. TTM11001Offshore activities: Outline of special rules for offshore activities
  2. TTM11010Offshore activities: Meaning of ‘offshore activities’
  3. TTM11100Offshore activities: Different types of vessels and their treatment
  4. TTM11110Offshore activities pre 2005: Types of vessel
  5. TTM11120Offshore activities pre 2005: Vessels to which the special rules do not apply
  6. TTM11125Offshore activities following Finance Act 2005
  7. TTM11126Offshore activities following Finance Act 2005: The special rules
  8. TTM11130Offshore Activities: Types of vessel
  9. TTM11140Offshore activities: Types of vessel
  10. TTM11150Offshore activities: Types of vessel
  11. TTM11200Offshore activities: Offshore profits
  12. TTM11210Offshore activities: Offshore profits
  13. TTM11220Offshore activities: Offshore profits
  14. TTM11230Offshore activities: Offshore profits
  15. TTM11240Offshore activities: Offshore profits
  16. TTM11250Offshore activities: Offshore profits
  17. TTM11300Offshore activities: Capital allowances
  18. TTM11310Offshore activities: Capital allowances
  19. TTM11320Offshore Activities: Capital allowances
  20. TTM11330Offshore Activities: Capital allowances
  21. TTM11340Offshore activities: Capital allowances
  22. TTM11400Offshore ctivities: Allowance for training costs
  23. TTM11410Offshore activities: Allowance for training costs
  24. TTM11420Offshore activities: Allowance for training costs