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HMRC internal manual

Tonnage Tax Manual

Tonnage tax groups: Group arrangements

Changes to membership

The group arrangement does not need to be renewed if the composition of the group changes. Notifications made under FA00/SCH22/PARA129 (TTM12200) will be accepted as notice of changes to the composition of the group arrangement provided they include a declaration that the representative company may act on behalf of the new member of the group in relation to the existing group arrangement.


FA00/SCH22/PARA120 (arrangements for dealing with group matters) TTM17676
FA00/SCH22/PARA129 (duty to notify group changes) TTM17721
Group arrangements TTM12210
Matters covered by group arrangement TTM12220
Arrangements for dealing with group matters TTM12230
Inspector’s agreement to group arrangement TTM12240
Changes to group arrangement: details covered TTM12260