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.
|Areas covered by clearance application||TTM02030|
|Information to be provided to HMRC||TTM02040|
|Timing of clearance application||TTM02050|