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HMRC internal manual

Tonnage Tax Manual

From
HM Revenue & Customs
Updated
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Exiting tonnage tax: Types of exit

Exclusion for tax avoidance

Where HMRC has issued a notice excluding the company or group from tonnage tax for tax avoidance, the company or group will cease to be within tonnage tax as from the date specified in the notice (FA00/SCH22/PARA42 (3)).

References

FA00/SCH22/PARA42 (tax avoidance: exclusion from tonnage tax) TTM17251
   
Tax avoidance: Exclusion procedure TTM05530