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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
    1. Back to contents

    TTM15000 - Background material: contents

    IntroductionThis section contains a table of definitions with statutory cross references. It gives background information on certification of ships, charterparties, pooling and ship brokers. It gives more detailed information and guidance on residence and the taxation of seafarers.

    听

    Glossary

    1. TTM15010
      Glossary of technical and shipping terms

    Ships

    1. TTM15020
      Tonnage
    2. TTM15030
      Certification of ships

    Shipping contracts

    1. TTM15100
      Contracts of affreightment
    2. TTM15110
      Bareboat charterparties
    3. TTM15120
      Time charterparties
    4. TTM15130
      Voyage charterparties
    5. TTM15140
      Bills of lading
    6. TTM15150
      Demurrage and despatch
    7. TTM15170
      Worldscale

    General shipping information

    1. TTM15200
      Shipping organisations
    2. TTM15210
      Liner conferences and pooling
    3. TTM15220
      Marine insurance
    4. TTM15230
      General average
    5. TTM15240
      Brokers and agents for shipping companies - Types
    6. TTM15250
      Brokers and agents for shipping companies - Appointment
    7. TTM15260
      Brokers and agents for shipping companies - Commission

    Seafarers (mariners)

    1. TTM15300
      Income tax
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