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Useful resources

This page provides customers with a list of useful resources, both internal and external, that will help improve their online experience

Accessibility

This page is the HMRC Accessibility page. It provides customers with links to various informational pages on the subject of Accessibility

Overseas leasing: Qualifying purpose: ships and aircraft

There is a main object test for ships and aircraft

Entitlement: Immigration rules: Transitional rules: nationals of ECSMA and Social Charter ...

Transitional rules: nationals of ECSMA and Social Charter countries

Detail of the scheme: Are requests to abandon goods subject to Charter Standards?

this page explains HMRC's position on charter standards for considering traders abandonment requests,

Schedule 22 Finance Act 2000: Part XV supplementary provisions - Para 143 meaning of ‘on ...

Transcription of Para 143 of Sch 22 of the Finance Act 2000 about Tonnage Tax: Meaning of ‘bareboat charter terms'

Non-residents working on the UK continental shelf: transfer pricing: characteristics of a ...

OT43130 - Non-residents working on the UK continental shelf: transfer pricing: characteristics of a bareboat charter A bareboat charter may also be called a bare lease or a demise charter. Commonly: the rig will …

Background Material: Shipping contracts

TTM15110 - Background Material: Shipping contracts Bareboat charterparties A charter on ‘bareboat charter terms’ is defined (paragraph 143) as meaning a hiring of a ship for a stipulated period on terms which give …

Capital/revenue divide: intangible assets: changes to company charter

BIM35565 - Capital/revenue divide: intangible assets: changes to company charter Expenditure to permit a taxpayer to trade more effectively (and which does not involve the acquisition, modification or disposal of a …

The 75% Limit on Charters-in: Chartered-in

TTM05110 - The 75% Limit on Charters-in: Chartered-in Charters not taken into account Bareboat charters A charter on ‘bareboat charter terms’ is defined (paragraph 143) as meaning: ‘a hiring of a ship for a …

The 75% Limit on Charters-in: Chartered-in

TTM05120 - The 75% Limit on Charters-in: Chartered-in Charters to be taken into account Charters otherwise than on bareboat charter terms In practice, charters which are not bareboat charters (and which will …

Non-residents working on the UK continental shelf: transfer pricing: bareboat charter - rig ...

OT43160 - Non-residents working on the UK continental shelf: transfer pricing: bareboat charter - rig market Before any conclusions can be drawn on bareboat charter rates it is necessary to understand something of …

Non-residents working on the UK continental shelf: transfer pricing: bareboat charter - ...

OT43330 - Non-residents working on the UK continental shelf: transfer pricing: bareboat charter - comparable uncontrolled price This is the first of the methods referred to in OT43320. The OECD Guidelines recognise …

Non-residents working on the UK continental shelf: transfer pricing: bareboat charter - day ...

OT43200 - Non-residents working on the UK continental shelf: transfer pricing: bareboat charter - day rates The base for comparing fluctuations in the rig market is the operating day rate. This rate is highly …

Non-residents working on the UK continental shelf: transfer pricing: bareboat charter - ...

OT43380 - Non-residents working on the UK continental shelf: transfer pricing: bareboat charter - cost plus method This is the third of the methods referred to at OT43320. It takes as the arm’s length price the …

Introduction: ”Your Charter

EM0020 - Introduction: ”Your Charter” HMRC's "Your Charter" document explains our customers’ general rights and obligations. We also produce a range of factsheets and booklets that explain our customers’ specific …

Qualifying companies and ships: bareboat charters-out

Qualifying Ships: Exclusion of Certain Bareboat Charters from tonnage tax