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HMRC internal manual

Tonnage Tax Manual

Qualifying companies and ships: Qualifying group


A ‘qualifying group’ is a group of which one or more members are ‘qualifying companies’ (see TTM03001).

A ‘group’ for the tonnage tax purposes is defined to include all companies under common control including, where applicable, the controlling company.

See TTM12010 for more information about the definition of group for tonnage tax purposes.


FA00/SCH22/PARA16 (qualifying companies and groups) TTM17086
FA00/SCH22/PARA116 (meaning of ‘group’) TTM17656