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HMRC internal manual

Tonnage Tax Manual

Qualifying companies and ships: Fishing vessels or factory ships


A ‘factory ship’ is defined as a vessel providing processing services for the fishing industry.


FA00/SCH22/PARA20 (1)(a) + (2) (fishing vessels or factory ships) TTM17106
Excluded vessels TTM03610
Need to consider end-user of chartered ship TTM03675