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Guidance

Tonnage tax minimum training commitment: overview

Information on the training commitment for the tonnage tax that companies must agree to when being elected to our UK tonnage tax regime.

Documents

Tonnage tax minimum training commitment overview

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Details

This explains the tonnage tax training commitment required as part of entry to the tonnage tax scheme. The forms required for applying and complying with the tonnage tax training commitment are available.

The tonnage tax training commitment is the system for administering the minimum training obligation that companies are required to commit to as a pre-condition of election for the UK tonnage tax regime.

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