TTM01000 - Introduction

Table of contents

Background

TTM01001Origin and brief chronology of Tonnage Tax
TTM01010Explanatory leaflet on Tonnage Tax
TTM01020The legislation and the statement of practice

Organisation

TTM01100Distribution of cases
TTM01110Dealing with enquiries
TTM01120Contact points

General principles

TTM01200General principles of Tonnage Tax

Tonnage tax profits

TTM01300Method of calculation
TTM01310Joint interest in same ship at same level
TTM01320Multiple interests in same ship at different levels
TTM01330Measurement of tonnage
TTM01340Example of computation

Tonnage tax return

TTM01400The tonnage tax return (CT600F)
TTM01410Action on receipt of CT600F
TTM01420Issues for consideration if examining the CT600F return



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