TTM01100 - Introduction to Tonnage Tax: Organisation

Distribution of cases

Network offices

Because of the complexities inherent in the regime all cases, apart from those in LBS offices, will be concentrated in three specialist offices. These offices (and the regions from which they will draw their cases) are:

• Scotland North Area (Aberdeen) - dealing with companies based in Scotland
• Humber Area (Hull) - dealing with companies based in Northern, Central and Southern England (except the old Inland Revenue North West Region)
• Merseyside Area (Liverpool) - dealing with companies based in London, Northern Ireland and the old I R North West Region.

Large Business Service (LBS)

Liverpool LBS specialises in tonnage tax groups. A small number of shipping cases belonging to diversified groups remains with the parent's LBS

LBS Oils and Gas Sector (former Oil Taxation Office) works oil industry cases that elect into Tonnage Tax.