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HMRC internal manual

Tonnage Tax Manual

Tonnage tax elections: When to elect

Further windows of opportunity by Treasury order

The Treasury may by order allow for further periods during which tonnage tax elections may be made.

Where such an order is made, there are rules for backdating (see TTM02210) or deferring(see TTM02220) elections . A further window of opportunity to elect into tonnage tax ran from 1 July 2005 to 31 December 2006


FA00/SCH22/PARA11 (further opportunities for election) TTM17051