TTM02060 - Tonnage tax elections: Non statutory business clearance

Foreign company or group considering commencing qualifying activities in the UK

A foreign company or group considering commencing ship operations in the UK within the tonnage tax regime may seek advance clearance.

Such clearances must be referred to Tonnage Tax Technical Adviser. After clearance the Adviser will pass the case to a local specialist office, assuming an election is made.

References

Areas covered by clearance application	TTM02030
Information to be provided to HMRC	TTM02040
Timing of clearance application	TTM02050
Contact points	TTM01120