TTM01110 - Introduction to Tonnage Tax: Organisation

Dealing with potential new Tonnage Tax cases

Existing UK businesses

Any enquiry from existing UK businesses interested in electing in to Tonnage Tax should be referred to the LBS Tonnage Tax Unit.

The files for new Tonnage Tax companies, and in the case of a group all companies in the group including associated companies under common control, will be transferred to the relevant specialist office (see TTM01100).

Non statutory clearance application or election for cases in the Large Business Service

If a non statutory business clearance or an election for Tonnage Tax is received by an LBS office details should be sent to the LBS Tonnage Tax Unit who will deal with the clearance and liaise with the individual LBS and LBS HQ as to arrangements for dealing with the case.

New businesses

Newly set up businesses, including overseas concerns, which are considering entering Tonnage Tax should be advised to contact the Tonnage Tax Unit at Liverpool Large Business Service, which also acts as the technical head office for Tonnage Tax.

Contact points

See TTM01120 for details of who to contact and how.