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HMRC internal manual

Tonnage Tax Manual

Tonnage tax elections: Action by HMRC

Action by HMRC on receipt of election

Examination of election

  • Under ‘self-assessment’ no formal acceptance of an election is required.  All clearance correspondence, enquiries and elections into tonnage tax must be handled by the Tonnage Tax Technical Adviser.

Acknowledgement of election

The Adviser will issue to the company or, where a group, the representative company, an acknowledgement of receipt of the election.

The acknowledgement will normally include a statement of the date on which the ten-year period covered by the election will start and end, effectively confirming agreement to any backdating or deferment of the starting date, subject to any necessary enquiry into the date of entry.

This acknowledgement does not of itself mean that HMRC accepts that the companies, their activities, or their vessels qualify for tonnage tax.  A group may, however, take advantage of the non statutory business clearance procedure.  See TTM02010 onwards.


FA00/SCH22/PARA8 (method of making election) TTM17036
FA00/SCH22/PARA9 (person by whom election to be made) TTM17041
Who may elect TTM02100
Form of election TTM02110