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HMRC internal manual

Tonnage Tax Manual

From
HM Revenue & Customs
Updated
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The 75% limit on charters-in: Chartered-in

Summary of what to count

Disregard in computation Do not count as charters-in Count towards charters-in
     
Non-qualifying ship types Owned Time charters-in from 3rd party
Non-qualifying by virtue of bareboat charter-out Bareboat charters-in Voyage charters-in from 3rd parties
Charters from a qualifying group member Finance leased ships  
  Charters by demise  

References

What is chartered-in TTM05100
   
Charters not to be taken into account TTM05110
Charters to be taken into account TTM05120