Updates: Tonnage Tax Manual
2023
Qualifying companies and ships: Strategic and commercial management
Update to recognise departure from EU/EEA.
Qualifying companies and ships: Dredgers
Update and removal of references to flagging rules
Editorial correction and title change
The training requirement Condition for entering tonnage tax: Outline
Update for training ratings.
Introduction to tonnage tax: a brief guide
Update for new election window
Introduction to tonnage tax: Background
Update for new election window
Tonnage tax elections: When election takes effect
Update for new election window
Update for new election window
Tonnage tax elections: When to elect
Update for new election windoe
Qualifying companies and ships: Flagging - tugs and dredgers
Amendments to formatting of table to meet accessibility
Qualifying companies and ships: Flagging - condition 2
Amended formatting of table to meet accessibility
Qualifying companies and ships: Strategic and commercial management
Update reflecting removal of EU flagging rules.
2022
Introduction to tonnage tax: a brief guide
Contact details update
Introduction to tonnage tax: Organisation
Update of contact details
Introduction to tonnage tax: Organisation
Address update
Introduction to tonnage tax: a brief guide
Address change
Ship leasing: Quantitative restrictions on allowances
Update and editorial
Introduction to tonnage Tax: General principles of tonnage Tax
Update for legislation change.
Introduction to tonnage tax: a brief guide
Update including for FA 2022 change.
Relevant shipping profits: Distributions from qualifying overseas shipping companies
Reflects amendment made by FA 2022
Schedule 22 Finance Act 2000: Part V other requirements - Para 43A compliance with safety standards
Reflects amendment to legislation
Repeal of flagging rules
Repeal of flagging rules
Repeal of flagging rules
Repeal of flagging rules
Repeal of flagging rules
Repeal of flagging rules
Repeal of flagging rules
Qualifying companies and ships: Qualifying tugs - flagging
Repeal of flagging rules
Qualifying companies and ships: Tugs other than qualifying tugs
Repeal of flagging rules
Qualifying companies and ships: Towage, salvage or other marine assistance
Repeal of flagging rules
Qualifying companies and ships: flagging - member-states’ registers
Repeal of flagging rules
Qualifying companies and ships: Flagging - tugs and dredgers
Repeal of flagging rules
Qualifying companies and ships: Flagging - substitute ships
Repeal of flagging rules
Qualifying companies and ships: Flagging - condition 3
Repeal of flagging rules
Qualifying companies and ships: Flagging - condition 2
Repeal of flagging rules
Qualifying companies and ships: Flagging - condition 1
Repeal of flagging rules
Qualifying companies and ships: Flagging - overview
Repeal of flagging rules
Qualifying companies and ships: Flagging - excepted years
Repeal of flagging rules
Qualifying companies and ships: Flagging - introduction
Repeal of flagging rules
Tonnage tax elections: Renewal election
Update for legislative change
Tonnage tax elections: When to elect
New power to accept delayed elections.
Introduction to tonnage tax: Tonnage tax as a State aid
Update
Tonnage tax elections: Outline
Update for FA 2022 amendment
Relevant shipping profits: Secondary activities qualifying up to set limits
Revised view of negligible.
Relevant shipping profits: Secondary activities qualifying up to set limits
Revised view of negligible.
Qualifying companies and ships: Strategic and commercial management - additional factors
Clarification of HMRC practice and additional detail
Qualifying companies and ships: Commercial management
Clarification of HRMC interpretation.
Qualifying companies and ships: Strategic management
Further detail
More detail on HMRC interpretation of the meaning of vessels engaged in transport by sea in connection with other services necessarily provided at sea.
Tonnage Tax Manual: recent changes
Page archived – Old legacy update page no longer required.
2021
Tonnage tax elections: Pre-election clearance
update changes following review
Clarification, editorial and update
Qualifying companies and ships: Flagging - substitute ships
Update
Qualifying companies and ships: Flagging - condition 2
Update
The ring fence: Interaction of finance costs and transfer pricing
Update.
Qualifying companies and ships: Strategic and commercial management
Update.
Introduction to tonnage Tax: General principles of tonnage Tax
Update.
Introduction to tonnage tax: Legislative changes in 2005
Update.
Qualifying companies and ships: Commercial management
Update
Tonnage tax elections: Pre-election clearance
Update
Introduction to tonnage tax: Tonnage tax as a State aid
Update.
2020
Relevant shipping profits: Distributions from qualifying overseas shipping companies
Update.
Qualifying companies and ships: Qualifying tugs - flagging
Update.
Qualifying companies and ships: flagging - member-states’ registers
Update.
Qualifying companies and ships: Flagging - tugs and dredgers
Update.
Qualifying companies and ships: Flagging - substitute ships
Update.
Qualifying companies and ships: Flagging - condition 3
Update.
Qualifying companies and ships: Flagging - condition 2
Update.
Qualifying companies and ships: Flagging - overview
Update.
Qualifying companies and ships: Flagging - introduction
Update.
2018
Qualifying companies and ships: Flagging - excepted years
Update to reflect that financial year 2018 is an "excepted year".