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Revenue and Customs Brief 6 (2013): Tonnage Tax - qualifying ships and flagging

Tonnage Tax rules for shipping companies and when to carry out a flagging test.

Last fetched 04 May 2026 · gov.uk

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Revenue and Customs Brief 6 (2013): Tonnage Tax - qualifying ships and flagging

At a glance

TypePolicy paper

First published11 Apr 2013

Last updated11 Apr 2013

Organisations

HM Revenue & Customs

Topics

Tax agent and adviser guidance

Source

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