TTM01000 - Introduction: contents

This section explains the introduction of tonnage tax and how the administration of tonnage tax is organised in HMRC. It summarises the general principles of tonnage tax, how to calculate tonnage tax profits and how the FA 2005 changes affected the regime.

Background

  1. TTM01001
    Origin and brief chronology of tonnage tax
  2. TTM01010
    Explanatory leaflet on Tonnage Tax
  3. TTM01020
    »Ê¹ÚÌåÓýapp legislation and the statement of practice
  4. TTM01030
    Legislative changes in 2005
  5. TTM01040
    Legislative changes following the 2021 review

Organisation

  1. TTM01100
    Distribution of cases
  2. TTM01110
    Dealing with enquiries
  3. TTM01120
    Contact points

General principles

  1. TTM01200
    General principles of tonnage tax
  2. TTM01250
    Tonnage tax as a State aid

Tonnage tax profits

  1. TTM01300
    Method of calculation
  2. TTM01310
    Joint interest in same ship at same level
  3. TTM01320
    Multiple interests in same ship at different levels
  4. TTM01330
    Measurement of tonnage
  5. TTM01340
    Example of computation

Tonnage tax return

  1. TTM01400
    »Ê¹ÚÌåÓýapp tonnage tax return (CT600F)
  2. TTM01410
    Action on receipt of CT600F
  3. TTM01420
    Issues for consideration if examining the CT600F return