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HMRC internal manual

Tonnage Tax Manual

HM Revenue & Customs
, see all updates

The training requirement: Administration

Role of HMRC

HMRC role is restricted:

  • to confirming whether or not a particular ship will qualify for tonnagetTax and thus be counted in computing the training commitment, see TTM04200.

  • when dealing with a renewal election, to ascertaining that the company or group has not had a certificate of non-compliance issued against it, see TTM04230.


FA00/SCH22/PARA1(3)(b) (requirement for tonnage tax election) TTM17001
FA00/SCH22/PARA23(1) (condition for election) TTM17156
FA00/SCH22/PARA26(3) (election ineffective unless approval given) TTM17171
SI00/2129 (The Tonnage Tax (Training Requirement) Regulations) TTM19000