Tonnage tax elections: Pre-election clearance
Timing of non statutory business clearances
Applicants should allow adequate time for non statutory business clearances to be considered. Clearance applications for companies or groups new to tonnage tax must be sent to the Tonnage Tax Technical Adviser. Sufficient time needs to be allowed for the application to be fully considered and for related correspondence to be dealt with. The applicant company may make an election without a clearance if it wishes.
|Areas covered by clearance application||TTM02030|
|Information to be provided to HMRC||TTM02040|
|Foreign company or group||TTM02060|