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HMRC internal manual

Tonnage Tax Manual

Introduction to tonnage tax: Organisation

Dealing with potential new tonnage tax cases

Existing UK businesses

Any enquiry from existing UK businesses interested in electing into tonnage tax should be referred to the Tonnage Tax Technical Adviser.

The files for new tonnage tax companies, and in the case of a group all companies in the group including associated companies under common control, will be transferred to the relevant specialist office (see TTM01100).

Non statutory clearance application or election for cases in the Large Business

If a non-statutory business clearance or an election for tonnage tax is received, details should be sent to the Tonnage Tax Technical Adviser who will deal with the clearance and liaise with the relevant office as to arrangements for dealing with the case.

New businesses

Newly set up businesses, including overseas concerns, which are considering entering tonnage tax should be advised to contact Tonnage Tax Technical Adviser, who also acts as the technical lead for tonnage tax.

Contact points

See TTM01120 for details of whom to contact and how.