Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Tonnage Tax Manual

Exiting tonnage tax: Types of exit

Exclusion for failing to meet 75 per cent limit on charters-inWhere HMRC has issued a notice excluding the company or group from tonnage tax for failing to meet the 75 per cent test on charters-in, the company or group will cease to be within tonnage tax as from the date specified in the notice (



FA00/SCH22/PARA39 (exclusion of company if limit exceeded) TTM17236
FA00/SCH22/PARA40 (exclusion of group if limit exceeded) TTM17241
If limit exceeded: Exclusion procedure TTM05330