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    1. Home
    HMRC internal manual

    Tonnage Tax Manual

    From:
    HM Revenue & Customs
    Published
    19 March 2016
    Updated:
    16 June 2025 - See all updates

    Summary

    A definition of tonnage tax, which types of ship qualify, how the tax is worked out and the rules it follows.

    Contents

    1. TTM01000
      Introduction: contents
    2. TTM02000
      Elections: contents
    3. TTM03000
      Qualifying Companies and Ships: contents
    4. TTM04000
      The training requirement: contents
    5. TTM05000
      The 75% limit on charters-in: contents
    6. TTM05500
      Tax Avoidance: contents
    7. TTM06000
      Relevant Shipping Profits: contents
    8. TTM07000
      The Ring Fence: contents
    9. TTM08000
      Chargeable Gains: contents
    10. TTM09000
      Capital allowances: contents
    11. TTM10000
      Ship leasing: contents
    12. TTM11000
      Offshore Activities: contents
    13. TTM12000
      Tonnage Tax Groups: contents
    14. TTM13000
      Partnerships: contents
    15. TTM14000
      Exiting Tonnage Tax: contents
    16. TTM15000
      Background Material: contents
    17. TTM17000
      Schedule 22 Finance Act 2000: contents
    18. TTM18000
      The Tonnage Tax Regulations 2000: contents
    19. TTM19000
      The Tonnage Tax (Training Requirement) Regulations 2000: contents
    20. TTM20000
      Schedule 7 Finance Act 2005: contents

    Glossary

    1. TTMGLOSSARY
      Glossary

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