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HMRC internal manual

Tonnage Tax Manual

Tonnage tax elections: contents


This section covers the process for electing into tonnage tax and when an election into tonnage tax can be made. It explains the pre election            non-statutory clearance process, how to elect into tonnage tax and the period for which a tonnage tax election is in force. It also explains when and how a company may withdraw form a tonnage tax election.

  1. TTM02001
Pre-election clearance
  1. TTM02010
    Clearance application before initial election
  2. TTM02030
    Areas covered by clearance application
  3. TTM02040
    Information to be provided to HMRC
  4. TTM02050
    Timing of clearance application
  5. TTM02060
    Foreign company or group considering commencing qualifying activities in the UK
  6. TTM02070
    Group Arrangements
How to elect
  1. TTM02100
    Company or group election
  2. TTM02110
    Form of election
  3. TTM02120
    Action by HMRC on receipt of election
When to elect
  1. TTM02160
    Window of opportunity when qualifying after 28 July 2000
  2. TTM02170
    Window of opportunity when opportunity to elect under the merger provisions
  3. TTM02180
    Further windows of opportunity by Treasury order
  4. TTM02190
    Further opportunity to elect
When election takes effect
  1. TTM02200
    General rule
  2. TTM02210
    Backdating an ‘initial period’ election
  3. TTM02220
    Deferring an ‘initial period’ election to the next accounting period
  4. TTM02230
    Deferring an ‘initial period’ election to the next but one accounting period
  5. TTM02240
    Group companies with different accounting periods
  6. TTM02260
    Election made outside a window of opportunity
  7. TTM02265
    When election takes effect; foreign groups new to UK
  8. TTM02270
    Appeals against inspector’s refusal to vary date of entry
  9. TTM02301
    Example 1 - Election in ‘window of opportunity’
  10. TTM02302
    Example 2 - Group companies with common accounting dates
  11. TTM02303
    Example 3 - Group companies with differing accounting dates
75% limit exceeded in first AP
  1. TTM02410
    Election made after ‘initial period’
Period for which election in force
  1. TTM02500
    Period for which election in force
Renewal election
  1. TTM02600
    Renewal election
Withdrawal election
  1. TTM02700
    Withdrawal notices
  2. TTM02710
    Effect of withdrawal notice
  3. TTM02740
    2008 window of opportunity