SolvedTTM12230 | Tonnage tax groups: Group arrangements
From HM Revenue & Customs · Tonnage Tax Manual
Details in notification
A formal notification of a group arrangement should normally include the following details:
The name and unique taxpayer reference of each qualifying company in the group.
The name and unique taxpayer reference of the representative company.
A list of the matters to be handled by the representative company on behalf of the group or confirmation that the representative company will handle all items listed at TTM12240.
A declaration signed by an authorised person for each qualifying company confirming that the representative company is authorised to act on their behalf in respect of these specified matters.
A declaration signed by an authorised person for the representative company confirming that it agrees to act on behalf of the group companies in respect of these specified matters.