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HMRC internal manual

Tonnage Tax Manual

Group arrangements: Representative group

HMRC recommends that a tonnage tax group should operate under a group arrangement as set out in FA00/SCH22/PARA120. A group arrangement will enable a nominated company to act as a representative of the group. This will reduce (although not eliminate) the need for administrative correspondence between HMRC and each individual company in the group, and make some aspects of the legislation much simpler to implement, for instance, the provisions of FA00/SCH22/PARA37 (75% chartered-in limit, see TTM05001 onwards).


FA00/SCH22/PARA120 (Group arrangement) TTM17676
Matters covered by group arrangement TTM12220
Notification of group arrangement TTM12230
Group arrangement: HMRC agreement TTM12240
Group arrangement: Changes to membership TTM12250