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  1. Home
HMRC internal manual

Tonnage Tax Manual

From:
HM Revenue & Customs
Published
19 March 2016
Updated:
16 October 2024 - See all updates
  1. Back to contents

TTM05500 - Tax avoidance: contents

Introduction

This section explains the consequences for a company abusing the tonnage tax regime.

Outline

  1. TTM05501
    Outline
  2. TTM05510
    Meaning of 'tax advantage'

Action

  1. TTM05520
    Action by HMRC
  2. TTM05530
    Exclusion procedure
  3. TTM05540
    Exclusion procedure - Appeals
  4. TTM05550
    Exit charge
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