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TTM14000 | Exiting tonnage tax: contents

From HM Revenue & Customs · Tonnage Tax Manual

IntroductionThis section covers the tax treatment of companies that exit the tonnage tax regime. The treatment is different depending on whether there is a voluntary exit from the regime or whether the exit is non voluntary or forced. It also explains the specific provisions for exit charges.

Contents17 entries

  1. TTM14001Exiting tonnage tax: Types of exit
  2. TTM14010Exiting tonnage tax: Types of exit
  3. TTM14020Exiting tonnage tax: Types of exit
  4. TTM14030Exiting tonnage tax: Types of exit
  5. TTM14040Exiting tonnage tax: Types of exit
  6. TTM14050Exiting tonnage tax: Types of exit
  7. TTM14060Exiting tonnage tax: Types of exit
  8. TTM14070Exiting tonnage tax: Types of exit
  9. TTM14080FA2005 opportunity to exit tonnage tax
  10. TTM14090Withdrawal notice: Effect
  11. TTM14100Exiting tonnage tax: Effects of exiting tonnage tax regime
  12. TTM14110Exiting tonnage tax: Effects of exiting tonnage tax regime
  13. TTM14120Exiting tonnage tax: Effects of exiting tonnage tax regime
  14. TTM14200Exiting tonnage tax: Effects of exiting tonnage tax regime
  15. TTM14210Exiting tonnage tax: Effects of exiting tonnage tax regime
  16. TTM14220Exiting tonnage tax: Effects of exiting tonnage tax regime
  17. TTM14230Exiting tonnage tax: Effects of exiting tonnage tax regime