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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

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.

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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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