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|
|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|