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HMRC internal manual

Tonnage Tax Manual

From
HM Revenue & Customs
Updated
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Exiting tonnage tax: Effects of exiting tonnage tax regime

Exit charge: Company leaves tonnage tax more than once

Where a company ceases to be a tonnage tax company on a second or subsequent occasion, then references to a six-year period do not include any period prior to the company’s most recent entry into tonnage tax (FA00/SCH22/PARA141).

References

FA00/SCH22/PARA141 (second or subsequent application of FA00/SCH22/PART14) TTM17781