Policy paper

Revenue and Customs Brief 6 (2013): Tonnage Tax - qualifying ships and flagging

Tonnage Tax rules for shipping companies and when to carry out a flagging test.



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 12 April 2013