Tonnage Tax Manual

TTM04000 - The training requirement: contents

Introduction

This section gives an overview of the minimum training requirement necessary for companies to qualify for tonnage tax.

1. TTM04001

   Outline

Administration

1. TTM04010

   Role of HMRC
2. TTM04020

   Administered by DfT
3. TTM04030

   Exchange of information with DfT

Description of training requirement

1. TTM04100

   Glossary of terms
2. TTM04110

   Initial and annual training commitments
3. TTM04120

   Payments in lieu of training (PILOT)
4. TTM04130

   Monitoring by Department for Transport

Impact on tonnage tax

1. TTM04200

   Qualifying ships
2. TTM04210

   Training certificate a condition of entry into tonnage tax
3. TTM04220

   Accounting period to which training certificate relates
4. TTM04230

   Certificates of non-compliance