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HMRC internal manual

Tonnage Tax Manual

Tonnage tax groups: Group arrangements

Notification of group changes

A tonnage tax company that becomes or ceases to be a member of a particular group must notify HMRC of that fact within 12 months of the change (paragraph 129).  Failure to do so may incur a penalty under FA89/S164.  The requirement may be undertaken by the representative company under a group arrangement, but liability to a penalty for failure remains that of the company (FA00/SCH22/PARA120 (3)(b)).


FA00/SCH22/PARA120 (arrangements for dealing with group matters) TTM17676
FA00/SCH22/PARA129 (duty to notify HMRC of group changes) TTM17721
Group arrangements TTM12210