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HMRC internal manual

Tonnage Tax Manual

From
HM Revenue & Customs
Updated
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Tonnage tax groups: Group arrangements

Details in notification

A formal notification of a group arrangement should normally include the following details:
 

  • The name and unique taxpayer reference of each qualifying company in the group.
  • The name and unique taxpayer reference of the representative company.
  • A list of the matters to be handled by the representative company on behalf of the group or confirmation that the representative company will handle all items in the list in TTM12240.
  • A declaration signed by an authorised person for each qualifying company confirming that the representative company is authorised to act on their behalf in respect of these specified matters.
  • A declaration signed by an authorised person for the representative company confirming that it agrees to act on behalf of the group companies in respect of these specified matters.

References

FA00/SCH22/PARA120 (arrangements for dealing with group matters) TTM17676
   
   
Group arrangements TTM12210
Matters covered by group arrangement TTM12220
Inspector’s agreement to group arrangement TTM12240
Changes to group arrangement - membership TTM12250
Changes to group arrangement – details covered TTM12260