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HMRC internal manual

Tonnage Tax Manual

Updates: Tonnage Tax Manual

2016

published amendments

Tonnage tax elections: When election takes effect
Sub title amended - "after end of 'initial period' and" deleted
Tonnage tax elections: Action by HMRC
Changing the title - replaced inspector with HMRC
Tonnage tax elections: Pre-election clearance
Chapter title - replaced Inspector with HMRC
Chapter title - replaced Inspector with HMRC

published amendments

Withdrawal notice: Effect
Minor changes to lower case.
Withdrawal notices
Amendments to legislation references
Tonnage tax elections: Renewal election
minor amendments - 'rolling election' paragraph
Tonnage tax elections: Period for which election is in force
Hyperlink added
minor text amendments - upper to lower case
Tonnage tax elections: Effect of exceeding 75% limit on charters exceeded in first AP
hyperlink amended
hyperlink updated
Updated legislation references
Tonnage tax elections: Example 3
bullets
bullets
Inspector to HMRC
Tonnage tax elections: Example 2
Inspector to HMRC
Tonnage tax elections: Example 1
Inspector to HMRC
Tonnage tax elections: When election takes effect
Updated legislative references
Tonnage tax elections: When election takes effect
Heading amended
Heading - style changed
Updated legislation references
Tonnage tax elections: When election takes effect
Updated legislation reference
Tonnage tax elections: When election takes effect
Change of heading font
Minor amendments to text
Tonnage tax elections: When election takes effect
Inspector to HMRC
Minor text changes for example Inspector to HMRC
Tonnage tax elections: When election takes effect?
title amended
Contacts and hyperlinks amended
Tonnage tax elections: When election takes effect
Hyperlink added to TTM20024
Amendments to legislative references
Tonnage tax elections: When election takes effect?
Updated legislative references
Further opportunity to elect: Further window of opportunity 1 July 2005 to 31 December 2006
Hyperlink added
Legislation references updated
Tonnage tax elections: When to elect
small amendment - capitals to lower case in title
Tonnage tax elections: When to elect?
Hyperlink added
Legislation references updated
Tonnage tax elections: When to elect
Full stop added
References to legislation amended
Tonnage tax elections: Action by HMRC
Amendment to HMRC contact
Tonnage tax elections: How to elect?
Amended text and new items in table
Tonnage tax elections: How to elect?
change to lower case in title
Group arrangements: Representative group
Hyperlink added
Updated legislation
Tonnage tax elections: Non statutory business clearance
Where clearance should be sent and Inspector to HMRC
Tonnage tax elections: Pre-election clearance
Updated text
Tonnage tax elections: Pre-election clearance
Expanded guidance
Tonnage tax elections: Pre-election clearance
Minor amendments to text - Inspector to HMRC
Tonnage tax elections: Outline
Updating references to legislation

published amendments

Introduction to tonnage tax: Tonnage tax profits
Year amended
Introduction to tonnage tax: Tonnage tax profits
Minor amendment to sentences to add clarity and some punctuation
Introduction to tonnage tax: Tonnage tax profits
Year amended 2003 to 2013
Introduction to Tonnage Tax: Tonnage tax profits
Date amended 2003 to 2013
Introduction to tonnage tax: Tonnage tax profits:
Small punctuation amendments
Introduction to tonnage Tax: General principles of tonnage Tax
Hyperlink added
Reference to State aid added
Introduction: contents
New page on State aid
New page added on State aid
Introduction to tonnage tax: Organisation
Amended references and contacts
Introduction to tonnage tax: Organisation
Amended title from Large Business Service to Large Business
Amended contact information
Introduction to tonnage tax: Organisation
Revised Distribution of cases contaces
Introduction to tonnage tax: Legislative changes in 2005
Amendments to legislative references
Introduction to tonnage tax: Background
Minor changes to references
Introduction to tonnage tax: a brief guide
Contact details amended
Introduction to tonnage tax: Background
Amendments to legislative references
Holland changed to The Netherlands

published amendments

Qualifying companies and ships: Examples of qualifying and non-qualifying ships
Amended punctuation.
Qualifying companies and ships: Dredgers
Updated guidance.
Qualifying companies and ships: Qualifying tugs - flagging
Amended punctuation.
Qualifying companies and ships: Tugs other than qualifying tugs
Updated guidance.
Qualifying companies and ships: Need to consider end-use of chartered ship
Amended punctuation.
Qualifying companies and ships: Tankers dedicated to a particular oilfield
Amended punctuation.
Qualifying companies and ships: Offshore installations
Updated legislation.
Qualifying companies and ships: Harbour, estuary or river ferries
Amended punctuation.
Qualifying companies and ships: Fishing vessels or factory ships
Amended title.
Qualifying companies and ships: Pleasure craft
Amended punctuation.
Qualifying companies and ships: Excluded vessels
Amended punctuation.
Qualifying companies and ships: Non-qualifying - services normally provided on land
Amended punctuation.
Qualifying companies and ships: Non-qualifying ships - introduction
Amended title.
Qualifying companies and ships: Sea - meaning of
Amended hyperlink.
Updated guidance.
Qualifying companies and ships: When does a ship cease to be qualifying?
Amended punctuation.
Qualifying companies and ships: When does a new ship first become a qualifying ship?
Amended punctuation.
Qualifying companies and ships: Transport by sea in connection with other services of a kind necessarily provided at sea
Amended punctuation.
Qualifying companies and ships: Towage, salvage or other marine assistance
Amended punctuation.
Qualifying companies and ships: Carriage by sea of cargo
Amended title.
Qualifying companies and ships: Carriage by sea of passengers
Amended punctuation.
Qualifying companies and ships: Categories of use
Amended formatting.
Qualifying companies and ships: Area of operation limited to sheltered waters
Amended punctuation.
Qualifying companies and ships: Restricted certificates
Updated guidance.
Qualifying companies and ships: Certification of ships
Updated guidance.
Qualifying companies and ships: Seagoing ship
Amended punctuation.
Qualifying companies and ships: Qualifying ship
Amended punctuation.
Qualifying companies and ships: Examples of bareboat charters-out
Amended punctuation.
Qualifying companies and ships: Ship in service of government department
Amended punctuation.
Qualifying Companies and ships: Ship chartered-out because of short-term over-capacity
Amended punctuation.
Qualifying companies and ships: Person to whom chartered is not a third party
Amended punctuation.
Qualifying companies and ships: Bareboat charters-out
Amended punctuation.
Qualifying companies and ships: Operating a ship - meaning
Amended punctuation.
Qualifying companies and ships: Termination of election to remain in tonnage tax
Amended punctuation.
Qualifying companies and ships: Election to remain in tonnage tax
Amended punctuation.
Qualifying companies and ships: Qualifying group
Amended title.
Qualifying companies and ships: Qualifying company
Amended punctuation.
Qualifying companies and ships: Contents
Title amendments
Tonnage tax elections: contents
Withdrawal notice new page
Withdrawal notice page added
Withdrawal notice: Effect
reformatted table
Introduction to tonnage tax: Issues for consideration if examining the tonnage tax return (CT600F)
Amended instructions
Introduction to Tonnage Tax: Action on receipt of tonnage tax return (CT600F)
Amended hyperlinks
Amended instructions
Amended instructions
Amended instructions
amended instructions
Introduction to tonnage Tax: The tonnage tax return (CT600F)
Hyperlink to TTM 05000 reinstated
Amendments to contacts and updated legislation

published amendments

Qualifying companies and ships: Flagging - overview
Amended punctuation.
Amended punctuation.
Qualifying companies and ships: Flagging - tugs and dredgers
Amended punctuation.
Qualifying companies and ships: Flagging - substitute ships
Amended punctuation.
Qualifying companies and ships: Flagging - condition 3
Amended punctuation.
Qualifying companies and ships: Flagging - condition 2
Amended punctuation.
Qualifying companies and ships: Flagging - condition 1
Amended punctuation.
Qualifying companies and ships: Flagging - excepted years
Amended punctuation.
Qualifying companies and ships: Flagging - introduction
Amended punctuation.
The 75% limit on charters-in: Outline
Hyperlinks added
Updated text
Qualifying companies and ships: Strategic and commercial management - examples
Amended punctuation.
Qualifying companies and ships: Strategic and commercial management - chartering in
Amended punctuation.
Qualifying companies and ships: Strategic and commercial management - additional factors
Amended punctuation.
Qualifying companies and ships: Commercial management
included Vessel pools in guidance.
Qualifying companies and ships: Strategic management
Updated guidance.
Qualifying companies and ships: Strategic and commercial management
Updated references.
The 75% limit on charters-in: contents
Amended introduction text
Qualifying companies and ships: Temporary change of use - examples
Amended title. Updated examples.
Qualifying companies and ships: Temporary change of use
Amended punctuation.
Qualifying companies and ships: Effect of change of use
Amended punctuation.
The training requirement: Impact on tonnage tax
Amended contact details
The training requirement: Impact on tonnage tax
Amended legislation references
The training requirement: Impact on tonnage tax
Amendment to legislation references
The training requirement: Impact on tonnage tax
Amendment to legislation references
The training requirement: Description
DFT written in full
The training requirement: Description
DFT written out in full
The training requirement: Description
Amended legislative reference
The training requirement Description: Glossary of terms
Amended title
The training requirement: Administration
Amended legislation reference
The training requirement: Administration
Amended contact details
Amended hyperlink
The training requirement: Administration
Minor amendment to punctuation
Minor amendments to layout
The training requirement Condition for entering tonnage tax: Outline
Updated legislation reference
The training requirement: contents
minor amendment to title

published amendments

Relevant shipping profits: Merchant adventurers
Amended title.
Relevant shipping profits: Relevant shipping income
Amended title.
Relevant shipping profits: Relevant shipping income
Updated guidance.
Relevant shipping profits: Exclusion of investment income
Amended punctuation.
Relevant shipping profits: Distributions from qualifying overseas shipping companies
Amended title.
Relevant shipping profits: Distributions from qualifying overseas shipping companies
Amended punctuation.
Relevant shipping profits: Distributions from qualifying overseas shipping companies
Amended punctuation.
Relevant shipping profits: Distributions from qualifying overseas shipping companies
Amended punctuation.
Relevant shipping profits: Distributions from qualifying overseas shipping companies
Amended punctuation.
Relevant shipping profits: Distributions from qualifying overseas shipping companies
Amended title.
Relevant shipping profits: Distributions from qualifying overseas shipping companies
amended title
Relevant shipping profits: Distributions from qualifying overseas shipping companies
amended title.
Relevant shipping profits: Vessels providing transport for services necessarily provided at sea
amended punctuation.
Relevant shipping profits: Non-qualifying activities
amended title
Relevant shipping profits: Qualifying Incidental Activities
amended title.
Relevant shipping profits: Secondary activities qualifying up to set limits
amended title.
Relevant shipping profits: Secondary activities qualifying up to set limits
amended title.
Relevant shipping profits: Secondary activities qualifying up to set limits
amended title.
Relevant shipping profits: Secondary activities qualifying up to set limits
Amended title
Relevant shipping profits: Secondary activities qualifying up to set limits
amended punctuation.
Relevant shipping profits: Wholly qualifying secondary activities
amended title.
Relevant shipping profits: Non qualifying secondary activities
amended title.
Relevant shipping profits: Qualifying secondary activities
Amended punctuation.
Relevant shipping profits: Core qualifying activities
amended title
amended formatting.
Amended titles.
Relevant shipping profits: Core qualifying activities
Amended punctuation.
Relevant shipping profits: Outline
Amended punctuation.
Relevant shipping profits: Outline
amended title
Relevant shipping profits: Relevant shipping income: Outline
amended title
Relevant shipping profits: Outline
updated legislation.
Relevant shipping profits: Outline
updated legislation.
Relevant shipping profits: contents
amended title.
Tax avoidance: Action by HMRC
Amended title
Tax avoidance: Action by HMRC
Amended punctuation.
Tax avoidance: Action by tax specialist
Amended punctuation.
Tax avoidance: Action by tax specialist
Amended title.
Updated guidance
Tax avoidance: contents
Amended titles.
Amended title.
Tax avoidance: Outline
Updated legislation.
Tax avoidance: Outline
Amended title.

published amendments

The ring fence: Interaction of finance costs and transfer pricing
Updated examples
The ring fence: Finance cost adjustment
Updated examples.
The ring fence: Finance cost adjustment: Just and reasonable fraction
Amended punctuation
The ring fence: Finance cost adjustment
Amended title
The ring fence: Finance cost adjustment
Amended punctuation.
The ring fence: Finance costs
Amended punctuation.
The ring fence: Finance costs
Amended punctuation.
The ring fence: Finance costs
Amended format
Amended punctuation.
The ring fence: Finance costs
Amended title.
The ring fence: Transfer pricing
Amended punctuation.
The ring fence: Transfer pricing
Amended title.
Updated legislation.
The ring fence: Transfer pricing
Updated legislation.
The ring fence: Transfer pricing: Outline
Updated legislation
The ring fence: Reliefs and deductions
Amended punctuation
The ring fence: Reliefs and deductions
Amended punctuation.
The ring fence: contents
Amended title.
The ring fence: Reliefs and deductions
Amended punctuation.
The ring fence: Reliefs and deductions
Updated legislation.
The ring fence: Reliefs and deductions
Amended title.
The ring fence: Controlled foreign companies
Updated legislation.
The ring fence: Controlled foreign companies
Amended punctuation.
The ring fence: Controlled foreign companies: Outline
Amended punctuation.
The ring fence: Outline: Tonnage tax trade
Amended format
The ring fence: Outline: Accounting periods
Amended punctuation.
The ring fence: Outline
Edited format
Amended title

published amendments

The 75% limit on charters-in: If limit exceeded
Inspector to HMRC and other minor changes
The 75% limit on charters-in: If limit exceeded
Inspector to HMRC and other minor amendments
Formatting and Inspector to HMRC
The 75% limit on charters-in: If limit exceeded
Amended hyperlinks
Amendments to format
title amended
The 75% limit on charters-in: If limit exceeded
HMRC for Inpector
Minor formatting changes
The 75% limit on charters-in: If limit exceeded
amended hyperlink
Hyperlinks added
The 75% limit on charters-in: How to calculate
Minor formatting
The 75% limit on charters-in: How to calculate
Minor formatting change
The 75% limit on charters-in: How to calculate
formatting change
The 75% limit on charters-in: How to calculate
updated hyperlink
Hyperlink added
The 75% limit on charters-in: How to calculate
Formatting change
The 75% limit on charters-in: How to calculate 75% limit
Minor formatting change
The 75% limit on charters-in: Chartered-in
Minor amendment to title
The 75% limit on charters-in: Chartered-in
Minor legislation reference
The 75% limit on charters-in: Chartered-in
Amended legislation reference
The 75% limit on charters-in: Chartered-in
some minor punctuation changes
The 75% limit on charters-in: Outline
Minor punctuation changes

published amendments

Capital allowances: Balancing charges (P&M)
Amended punctuation
Capital allowances: Balancing charges (P&M)
Amended punctuation
Capital allowances: Balancing charges (P&M)
Amended punctuation
Capital allowances: Balancing charges (P&M)
Amended punctuation
Capital allowances: During tonnage tax (P&M)
Amended punctuation.
Capital allowances: During tonnage tax (P&M)
Updated guidance
Capital allowances: During tonnage tax (P&M)
Amended punctuation
Capital allowances: During tonnage tax (P&M)
Amended punctuation
Capital allowances: During tonnage tax (P&M)
Amended punctuation
Capital allowances: During tonnage tax (P&M)
Amended punctuation
Chargeable Gains: Tonnage tax assets
Minor formatting change
Capital gains: Tonnage tax assets
Minor formatting
Chargeable gains: Roll-over relief
Small formatting change
Chargeable gains: Roll-over relief
Minor reference to legislation and some formatting
Chargeable gains: Roll over relief
Minor formatting
Chargeable Gains: Roll-over relief
Minor formatting
Capital allowances: Entry into tonnage tax (P&M)
Updated example
Chargeable Gains: Time apportionment
Minor formatting
Capital allowances: Entry into tonnage tTax (P&M)
Amended punctuation.
Capital allowances: Entry into tonnage tax (P&M)
Amended formula
Amended puncctuation
Chargeable gains: Time apportionment
Minor formatting changes
Capital Allowances: Entry into tonnage tax (P&M)
Amended title.
Amended punctuation.
Capital allowances: Entry into tonnage tax (P&M):
Amended title
Amended punctuation
Capital allowances: Outline
Amended title
Updated legislation
Capital allowances: contents
Updated titles
Chargeable gains: Time-apportionment
Minor grammar change
Chargeable gains: Outline
Minor change to grammar
Chargeable Gains: Outline
minor grammar correction
Chargeable gains: Outline
Amended legislative reference

published amendments

Capital allowances: Industrial buildings
Amended punctuation
Capital allowances: Industrial buildings
Amended punctuation.
Capital allowances: Capital allowances after exiting from tonnage tax
Amended title.
Updated examples
Capital allowances: Industrial buildings
amended title
Amended punctuation.
Capital allowances: Industrial buildings
Amended punctuation.
Capital allowances: Exit from tonnage tax (P&M)
Amended punctuation
Capital allowances: Exit from tonnage tax (P&M)
Amended punctuation
Capital allowances: Exit from tonnage tax (P&M)
Amended punctuation
Capital allowances: Exit from tonnage tax (P&M) on the expiry of an election or the taking effect of a withdrawal notice
Amended punctuation
Capital allowances; Exit from Tonnage Tax (P&M)
Amended punctuation
Capital allowances: Balancing charges (P&M)
Amended title
Capital allowances: Balancing charges (P&M)
Amended punctuation
Capital allowances: Balancing charges (P&M)
Amended punctuation

published amendments

Offshore activities: Allowance for training costs
Amended punctuation
Offshore activities: Allowance for training costs
Amended punctuation
Offshore ctivities: Allowance for training costs
Amended punctuation
Offshore activities: Capital allowances
Amended punctuation
Offshore Activities: Capital allowances
Amended punctuation.
Offshore Activities: Capital allowances
Amended punctuation.
Offshore activities: Capital allowances
Amended punctuation.
Offshore activities: Capital allowances
Amended punctuation
Offshore activities: Offshore profits
Amended punctuation
Offshore activities: Offshore profits
Updated example
Offshore activities: Offshore profits
Amended punctuation
Offshore activities: Offshore profits
Removed example 3
Offshore activities: Offshore profits
Amended punctuation
Offshore activities: Offshore profits
Amended punctuation
Offshore activities: Types of vessel
Amended punctuation
Offshore activities: Types of vessel
Amended title.
Offshore Activities: Types of vessel
Amended punctuation.
Offshore activities following Finance Act 2005: The special rules
Amended punctuation
Offshore activities following Finance Act 2005
Amended title
Amended punctuation
Offshore activities pre 2005: Vessels to which the special rules do not apply
Updated guidance
Offshore activities pre 2005: Types of vessel
Amended title
Offshore activities: Different types of vessels and their treatment
Amended punctuation
Amended punctuation
Offshore activities: Meaning of ‘offshore activities’
Amended punctuation.
Offshore activities: Outline of special rules for offshore activities
Amended punctuation.
Offshore activities: contents
Amended title

published amendments

Ship leasing: Quantitative restrictions on allowances
Amended bullet points.
Ship Leasing: Quantitative restrictions on allowances
Amended punctuation
Ship leasing: Quantitative restrictions on allowances
Amended punctuation.
Ship leasing: Quantitative restrictions on allowances
Amended punctuation.
Ship Leasing: Quantitative restrictions on allowances
Amended punctuation
Ship leasing: Quantitative restrictions on allowances
Updated rates.
Ship leasing: Quantitative restrictions on allowances
Updated rates.
Ship Leasing: Quantitative restrictions on allowances
Updated calculations
Ship leasing: Quantitative restrictions on allowances
Added hyperlink
Amended punctuation.
Ship leasing: Quantitative restrictions on allowances
Amended punctuation.
Ship leasing: Quantitative restrictions on allowances
Amended punctuation.
Ship leasing: Quantitative restrictions on allowances
Amended punctuation
Ship leasing: Quantitative restrictions on allowances
Amended punctuation.
Ship leasing: Quantitative restrictions on allowances
Updated guidance
Ship leasing: Quantitative restrictions on allowances
Amended punctuation
Ship leasing: Certification of ship leases
Amended hyperlink
Ship leasing: Long funding leases
Updated references.
Ship leasing: Sale and lease-back
Amended punctuation.
Ship leasing: Sale and lease-back
Amended punctuation.
Ship leasing: Defeased leasing
Updated guidance
Ship leasing: Defeased leasing
Amended title
Ship leasing: Defeased leasing
Amended punctuation
Ship Leasing: Defeased leasing
Amended punctuation.
Ship leasing: Defeased leasing
Amended punctuation
Ship leasing: Defeased leasing
Amended punctuation
Ship leasing: Defeased leasing: Outline
Updated hyperlinks
Ship leasing: Outline: Which leases are affected?
Amended punctuation
Ship leasing: Outline: What is a finance lease?
Amended punctuation
Ship leasing: Outline
Amended punctuation

published amendments

Exiting tonnage tax: Effects of exiting tonnage tax regime
Amended punctuation.
Exiting tonnage tax: Effects of exiting tonnage tax regime
Amended punctuation.
Exiting tonnage tax: Effects of exiting tonnage tax regime
Amended punctuation.
Exiting tonnage tax: Effects of exiting tonnage tax regime
Changed; 'Unit' to 'Technical Advisor'.
Exiting tonnage tax: Effects of exiting tonnage tax regime
Amended punctuation.
Exiting tonnage tax: Effects of exiting tonnage tax regime
Amended punctuation.
Exiting tonnage tax: Effects of exiting tonnage tax regime
Amended punctuation.
Withdrawal notice: Effect
Fixed hyperlink
FA2005 opportunity to exit tonnage tax
Amended punctuation.
Exiting tonnage tax: Types of exit
Amended punctuation.
Exiting tonnage tax: Types of exit
Amended punctuation.
Exiting tonnage tax: Types of exit
Amended punctuation.
Exiting tonnage tax: Types of exit
Amended punctuation.
Exiting tonnage tax: Types of exit
Amended title.
Exiting tonnage tax: Types of exit
Amended punctuation.
Exiting tonnage tax: Types of exit
Amended punctuation.
Exiting tonnage tax: Types of exit
Amended punctuation.
Exiting tonnage tax: contents
Amended title.
Partnerships: Capital allowances
Amended punctuation
Partnerships: Capital allowances
Amended punctuation.
Partnerships: Capital allowances
Amended punctuation
Partnerships: Capital allowances
Amended punctuation.
Partnerships: Capital allowances
Amended punctuation.
Partnerships: Capital allowances
Amended punctuation.
Partnerships: Capital allowances
Amended title.
Partnerships: The ring fence
Amended formatting
Partnerships: The ring fence
Updated legislation.
Partnerships: Chargeable gains
Amended punctuation.
Partnerships: Operation of ships
Amended punctuation.
Partnerships: Operation of ships
Amended punctuation.
Partnerships: Operation of ships
Amended punctuation.
Partnerships: Operation of ships
Amended punctuation.
Partnerships: Operation of ships
Amended punctuation.
Partnerships: Operation of ships
Changed % to per cent.
Partnerships: Outline
Amended punctuation.
Corporate partnerships: Outline
Updated links
Partnerships: Outline
Amended punctuation.
Partnerships: Outline of the tonnage tax rules for partnerships
Amended punctuation.
Tonnage tax groups: Demerger
Amended punctuation
Tonnage tax groups: Demerger
Amended punctuation.
Tonnage tax groups: Merger
Amended punctuation.
Tonnage tax groups: Merger
Amended punctuation
Tonnage tax groups: Merger
Amended punctuation
Tonnage tax groups: Merger
Amended title.
Tonnage tax groups: Merger
Amended punctuation.
Tonnage tax groups: Merger
Amended title.
Tonnage tax groups: Merger
Amended punctuation.
Tonnage tax groups: Group arrangements
Amended title.
Tonnage tax groups: Group arrangements
Amended punctuation.
Tonnage tax groups: Group arrangements
Changed Inspector to HMRC.
Tonnage tax groups: Group arrangements
Amended title
Tonnage tax groups: Group arrangements
Amended punctuation.
Tonnage tax groups: Group arrangements
Amended punctuation.
Tonnage tax groups: Group arrangements
Updated legislation.
Tonnage tax groups: Control
Amended punctuation
Tonnage tax groups: Control
Amended punctuation
Tonnage tax groups: Control
Amended punctuation.
Tonnage tax groups: Control
Amended punctuation.
Tonnage tax groups: Control
Re-worded the guidance.
Tonnage tax groups: Control
Amended punctuation.
Tonnage tax groups: Control
Amended title
Tonnage tax groups: Control
Amended punctuation.
Tonnage tax groups: Control
Amended title
Tonnage tax groups: Control
Amended punctuation.
Tonnage tax groups: Outline
Amended punctuation
Tonnage tax groups: contents
Amended title

published amendments

Background material: Seafarers
Amended hyperlink
Updated guidance
Background material: contents
Deleted pages on seafarers.
Amended title.
Background material: Brokers and agents for shipping companies
Amended punctuation.
Background material: Brokers and agents for shipping companies
Amended title.
Background material: Brokers and agents for shipping companies
Amended title.
Background material: General average
Amended title.
Background material: Marine insurance
Amended punctuation.
Background material: Liner conferences and pooling
Amended punctuation.
Background material: Shipping organisations
Added 'Det Norske Veritas Germanischer Lloyd (DNV & GL merged in September 2013)' to the table. Updated hyperlinks.
Background material: Shipping contracts
Amended punctuation.
Background material: Shipping contracts
Amended title.
Background material: Shipping contracts
Amended title.
Background material: Shipping contracts
Amended punctuation.
Background material: Shipping contracts
Amended punctuation.
Background material: Shipping contracts
Amended punctuation.
Background material: Shipping contracts
Amended title.
Background material: Ships
Added 'Det Norske Veritas Germanischer Lloyd (DNV & GL merged in September 2013)' to table.
Background material: Ships
Amended punctuation.
Background material: Glossary of technical and shipping terms
Updated hyperlinks

published amendments

Schedule 22 Finance Act 2000: Part XV supplementary provisions - Para 144 meaning of ‘associate’
Updated point (3)
Schedule 22 Finance Act 2000: Part XII groups - Para 129 duty to notify Inland Revenue of group changes
Updated point (3)
Schedule 22 Finance Act 2000: Part XII groups - Para 126 meaning of ‘dominant party’ in relation to merger
Amended point (5)(b)
Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 99 quantitative restrictions - change of circumstances taking case out of restrictions
Updated legislation.
Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 98 quantitative restrictions - change of circumstances bringing case within restrictions
Updated point (8)
Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 97 quantitative restrictions - treatment of disposal proceeds
Updated legislation.
Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 95 quantitative restrictions - further provisions as to rate bands, limit and pooling
Updated point (4)
Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 94 quantitative restrictions on allowances
Updated legislation.
Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 93 certificates required to support claim by finance lessor
Updated legislation.
Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 91C Tonnage Tax company to operate and manage a qualifying ship
Updated point (5)
Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 89A quantitative restrictions not to apply to ordinary charters
Updated legislation.
Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 89 Introduction
Removed 'History' section.
Schedule 22 Finance Act 2000: Part IX the ring fence - capital allowances - Para 88 interpretation
Removes '(3) repealed by CAA 2001'
Schedule 22 Finance Act 2000: Part IX the ring fence - capital allowances - Para 87 meaning of ‘not entitled to capital allowances’
Removed 'History' section. Updated (a).
Part iX the ring fence - capital allowances - Para 68 introduction
Updated 2(c)
Schedule 22 Finance Act 2000: Part VII the ring fence - Para 63 meaning of ‘finance costs’
Updated legislation.
Schedule 22 Finance Act 2000: Part VII the ring fence - Para 62 treatment of finance costs - group company
Updated legislation.
Schedule 22 Finance Act 2000: Part VII the ring fence - Para 61 treatment of finance costs - single company
Updated legislation.
Schedule 22 Finance Act 2000: Part VII the ring fence - Para 60 transactions not at arm's length - duty to give notice
Updated legislation.
Schedule 22 Finance Act 2000: Part VII the ring fence - Para 59 transactions not at arm's length - between Tonnage Tax trade and other activities of same company
Updated legislation.
Schedule 22 Finance Act 2000: Part VII the ring fence - Para 58 transactions not at arm's length - between Tonnage Tax company and another person
Updated legislation
Schedule 22 Finance Act 2000: Part VII the ring fence - Para 57 exclusion of relief or set-off against tax liability
Updated legislation.
Schedule 22 Finance Act 2000: Part VI relevant shipping profits - Para 51 general exclusion of investment income
Updated legislation.
Schedule 22 Finance Act 2000: Part VI relevant shipping profits - Para 50 relevant shipping income - certain interest etc
Updated legislatoin
Schedule 22 Finance Act 2000: Part V other requirements - Para 43 appeals
Updated legislation.
Schedule 22 Finance Act 2000: Part V other requirements - Para 41 the requirement not to enter into tax avoidance arrangements
Removed 'History' section.
Schedule 22 Finance Act 2000: Part III qualifying companies and groups - Para 22F flagging - restrictions where dredger or tug ceases to be qualifying ship under Paragraph 22E (TTM17146)
Updated legislation.

published amendments

The ring fence: Controlled foreign companies: Outline
hyperlink inserted

published amendments

Introduction to tonnage tax: a brief guide
Per WIT
Per WIT
Introduction: contents
Per WIT
Per WIT
Introduction to tonnage tax: Background
Per WIT

published amendments

Introduction to tonnage tax: Issues for consideration if examining the tonnage tax return (CT600F)
Per WIT
Per WIT
Introduction to tonnage Tax: The tonnage tax return (CT600F)
Per WIT
Introduction to tonnage tax: Tonnage tax profits
Per WIT
Introduction to tonnage tax: Tonnage tax profits
P:er WIT
Introduction to tonnage tax: Tonnage tax profits:
Per WIT
Introduction to tonnage tax: Tonnage tax as a State aid
Per WIT
Introduction to tonnage Tax: General principles of tonnage Tax
Per WIT
Introduction to tonnage tax: Organisation
Per WIT
Per WIT
Introduction to tonnage tax: Organisation
Per WIT
Introduction to tonnage tax: Organisation
Per WIT
Introduction to tonnage tax: Legislative changes in 2005
Per WIT
Introduction to tonnage tax: Background
Per WIT
Introduction to tonnage tax: Background
Per WIT

published amendments

Group arrangements: Representative group
Per WIT
Per WIT
Tonnage tax elections: Non statutory business clearance
Per WIT
Tonnage tax elections: Pre-election clearance
Per WIT
Tonnage tax elections: Pre-election clearance
Per WIT
Tonnage tax elections: Pre-election clearance
Per WIT
Tonnage tax elections: Pre-election clearance
Per WIT
Per WIT
Tonnage tax elections: Outline
Per WIT
Tonnage tax elections: contents
Per WIT

published amendments

Withdrawal notice: 2008 window of opportunity
Per WIT
Withdrawal notice: Effect
Per WIT
Withdrawal notices
Per WIT
Tonnage tax elections: Renewal election
Per WIT
Tonnage tax elections: Period for which election is in force
Per WIT
Tonnage tax elections: Effect of exceeding 75% limit on charters exceeded in first AP
Per WIT
Tonnage tax elections: Example 2
Per WIT
Tonnage tax elections: Example 1
Per WIT
Tonnage tax elections: When election takes effect
Per WIT
Tonnage tax elections: When election takes effect
Per WIT
Per WIT
Further opportunity to elect: Further window of opportunity 1 July 2005 to 31 December 2006
Per WIT
Per WIT
Tonnage tax elections: When to elect
Per WIT
Per WIT
Tonnage tax elections: When to elect?
Per WIT
Tonnage tax elections: When election takes effect
Per WIT
Tonnage tax elections: When election takes effect
Per WIT
Tonnage tax elections: When election takes effect
Per WIT
Tonnage tax elections: When election takes effect?
Per WIT
Tonnage tax elections: When to elect
Per WIT
Tonnage tax elections: Action by HMRC
Per WIT
Tonnage tax elections: contents
Per WIT
Group arrangements: Representative group
Per WIT
Per WIT
Tonnage tax elections: How to elect?
Per WIT
Tonnage tax elections: How to elect?
Per WIT

published amendments

The training requirement: Impact on tonnage tax
Per WIT
The training requirement: Impact on tonnage tax
Per WIT
The training requirement: Impact on tonnage tax
Per WIT
The training requirement: Description
Per WIT
The training requirement: Description
Per WIT
Per WIT
The training requirement Description: Glossary of terms
Per WIT
The training requirement: Administration
Per WIT
The training requirement: Administration
Per WIT
The training requirement Condition for entering tonnage tax: Outline
Per WIT
Tax avoidance: Action by HMRC
Per WIT
Tax avoidance: Action by tax specialist
Per WIT
Per WIT
Tax avoidance: Action by HMRC
Per WIT
Per WIT
Tax avoidance: Outline
Per WIT
Tax avoidance: contents
Per WIT

published amendments

Qualifying companies and ships: When does a ship cease to be qualifying?
Per WIT
The 75% limit on charters-in: If limit exceeded
Per WIT
The 75% limit on charters-in: contents
Per WIT
Per WIT
The 75% limit on charters-in: If limit exceeded
Per WIT
The 75% limit on charters-in: If limit exceeded
Per WIT
The 75% limit on charters-in: If limit exceeded
Per WIT
The 75% limit on charters-in: If limit exceeded
Per WIT
The 75% limit on charters-in: How to calculate
Per WIT
The 75% limit on charters-in: How to calculate
Per WIT
The 75% limit on charters-in: How to calculate
Per WIT
The 75% limit on charters-in: How to calculate
Per WIT
The 75% limit on charters-in: How to calculate
Per WIT
The 75% limit on charters-in: How to calculate 75% limit
Per WIT
The 75% limit on charters-in: Chartered-in
Per WIT
The 75% limit on charters-in: Chartered-in
Per WIT
The 75% limit on charters-in: Chartered-in
Per WIT
The 75% limit on charters-in: Chartered-in
Per WIT
The 75% limit on charters-in: Outline
Per WIT
The 75% limit on charters-in: Outline
Per WIT

published amendments

Qualifying companies and ships: Qualifying company
Per WIT
Qualifying companies and ships: Contents
Per WIT
Per WIT
Introduction to tonnage tax: a brief guide
Per WIT
Per WIT
Per WIT

published amendments

Capital allowances: Balancing charges (P&M)
Per WIT
Per WIT

published amendments

Qualifying companies and ships: Area of operation limited to sheltered waters
Per WIT
Per WIT
Qualifying companies and ships: Certification of ships
Per Wit
Qualifying companies and ships: Seagoing ship
Per WIT
Qualifying companies and ships: Qualifying ship
Per Wit
Qualifying companies and ships: Examples of bareboat charters-out
Per WIT
Per WIT
Qualifying companies and ships: Ship in service of government department
Per WIT
Qualifying Companies and ships: Ship chartered-out because of short-term over-capacity
Per WIT
Per WIT
Qualifying companies and ships: Bareboat charters-out
Per WIT
Per WIT
Per WIT
Qualifying companies and ships: Person to whom chartered is not a third party
Per WIT
Per WIT
Qualifying companies and ships: Operating a ship - meaning
Per WIT
Qualifying companies and ships: Termination of election to remain in tonnage tax
Per WIT
Qualifying companies and ships: Election to remain in tonnage tax
Per WIT

published amendments

Qualifying companies and ships: Tugs other than qualifying tugs
Presentational changes.
Qualifying companies and ships: Tankers dedicated to a particular oilfield
Presentational changes.
Qualifying companies and ships: Offshore installations
Presentational changes.
Qualifying companies and ships: When does a ship cease to be qualifying?
Presentational changes
Presentational changes
Qualifying companies and ships: Towage, salvage or other marine assistance
Presentational changes

published amendments

Exiting tonnage tax: Types of exit
Minor drafting.