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

HMRC internal manual

Tonnage Tax Manual

Schedule 22 Finance Act 2000: Part II Tonnage Tax elections - Para 8 method of making election


(1) A tonnage tax election is made by notice to the Inland Revenue.

(2) The notice must contain such particulars and be supported by such evidence as the Inland Revenue may require.


Form of election TTM02110