TTM12230 - Tonnage tax groups: Group arrangements
Details in notification
A formal notification of a group arrangement should normally include the following details:
- The name and unique taxpayer reference of each qualifying company in the group.
- The name and unique taxpayer reference of the representative company.
- A list of the matters to be handled by the representative company on behalf of the group or confirmation that the representative company will handle all items listed at TTM12240.
- A declaration signed by an authorised person for each qualifying company confirming that the representative company is authorised to act on their behalf in respect of these specified matters.
- A declaration signed by an authorised person for the representative company confirming that it agrees to act on behalf of the group companies in respect of these specified matters.
References
| FA00/SCH22/PARA120 (arrangements for dealing with group matters) | TTM17676 |
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| Group arrangements | TTM12210 |
| Matters covered by group arrangement | TTM12220 |
| Officer’s agreement to group arrangement | TTM12240 |
| Changes to group arrangement - membership | TTM12250 |
| Changes to group arrangement – details covered | TTM12260 |