HMRC internal manual

Tonnage Tax Manual

TTM01120 - Introduction to tonnage tax: Organisation

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Contact points

Tonnage Tax Units

The Tonnage Tax Technical Adviser may be contacted at:

Large Businesses S0663, Newcastle, NE98 1ZZ

Telephone: (+44) 03000 585490

Email queries may be sent to enterprise.centre@hmrc.gov.uk  Companies with their own Customer Compliance Manager should contact their CCM.

The training requirement

Although a ‘training commitment’ is a necessary condition of entering the Tonnage Tax regime, HMRC does not administer this. Enquiries by taxpayers and agents regarding the training requirement should be referred to the Department for Transport at:

Maritime Employment & Training Zone 2/33, Great Minster House, 33 Horseferry Road, London, SW1P 4DR

Telephone: (+44) 020 7944 5121

Fax: (+44) 020 7944 2182

e-mail: TonnageTax@dft.gsi.gov.uk

Policy matters

Responsibility for policy remains with CTIS at 100 Parliament Street. Enquiries on policy matters should, however, be referred in the first instance to the Technical Adviser.

HM Revenue & Customs, its Commissioners and officers

Where there is a provision for the making of regulations by HMRC, FA00/SCH22/PARA145 restricts this to the Board of Inland Revenue. Under section 13(3)(a) of the Commissioners for Revenue & Customs Act 2005 this function is now reserved to the Commissioners for Revenue & Customs.  Elsewhere in Schedule 22 and the regulations, the reference to (the former) ‘Inland Revenue’ includes any officer (section 13(1)).  However, certain functions should not be exercised without first referring to the Tonnage Tax Technical Adviser.  These include:

* Giving clearance to a foreign company or group TTM02060
   
* Exchange of information with DfT TTM04030
* Considering exclusion for exceeding 75% limit on charters-in TTM05300
* Considering exclusion for tax avoidance TTM05520

References

FA00/SCH22/PARA145 (exercise of functions) TTM17801