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HMRC internal manual

Tonnage Tax Manual

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