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HMRC internal manual

Tonnage Tax Manual

Tonnage tax groups: Group arrangements

Changes to details covered

Where there is a change in the representative company or in the details to be covered by the arrangement, then a fresh group arrangement signed by all companies should be submitted to HMRC.


FA00/SCH22/PARA120 (arrangements for dealing with group matters) TTM17676
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: membership TTM12250