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HMRC internal manual

Tonnage Tax Manual

HM Revenue & Customs
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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
Contact points TTM01120