HMRC internal manual

Tonnage Tax Manual

TTM02270 - Tonnage tax elections: When election takes effect

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Appeals against HMRC’s refusal to vary date of entry

Where HMRC has refused to backdate or defer of entry into tonnage tax the provisions of TMA70/SCH1A and FA98/SCH18/PART18 apply.

Enquiries by HMRC into election

Where it appears to HMRC that backdating or deferral is not justified, notice under TMA70/SCH1A/PARA5(1) will be given.

Decision not to agree

Where, following enquiries, HMRC is satisfied that the date of entry should not be varied, a notice to that effect will be given under TMA70/SCH1A/PARA7(3)(a).

Right of appeal

The tonnage tax company or group may appeal against a PARA7(3)(a) notice under PARA9(1)(b) within 30 days of HMRC’s notice.  A company that disagrees with HMRC’s decision may ask for the decision to be reviewed internally, or appeal against a decision to the First Tier Tribunal.  If the company seeks an internal review, and does not agree with the decision of that review, it may then pursue an appeal.


Backdating an ‘initial period’ election TTM02210
Deferring an ‘initial period’ election to next accounting period TTM02220
Deferring an ‘initial period’ election to next but one accounting period TTM02230