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

   The 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

   The tonnage tax return (CT600F)
2. TTM01410

   Action on receipt of CT600F
3. TTM01420

   Issues for consideration if examining the CT600F return