Policy paper

Revenue and Customs Brief 1 (2015): Tonnage Tax - qualifying ships and flagging

The purpose of this brief is to make shipping companies aware that for the purpose of Tonnage Tax flagging rules 2015 will not be an ‘excepted year'.



Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 6 February 2015