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As a condition of acceptance to the UK tonnage tax scheme companies have to agree to provide training for seafarers. They will have to find or fund places for an agreed number of officer trainees according to the size of its fleet and the number of officers employed. This is called the minimum training obligation (MTO).
The MTO falls into 2 parts, the core training commitment (CTC) and the end of period adjustment (EPA).
This pack explains how to fill out the forms for CTC and EPA in order to operate a tonnage tax training commitment.