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HMRC internal manual

Tonnage Tax Manual

Schedule 22 Finance Act 2000: Part II Tonnage Tax elections - Para 7 company or group election


(1) A tonnage tax election may be made in respect of-

(a) a qualifying single company (a “company election”), or

(b) a qualifying group (a “group election”).

(2) A group election has effect in relation to all qualifying companies in the group.


Outline of Tonnage Tax elections TTM02001
Company or group election TTM02100