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HMRC internal manual

Tonnage Tax Manual

The training requirement: Administration

Administered by Department for Transport

The training link is administered wholly byDfT. The link between training and the tax regime occurs at the point of election and at renewal.

HMRC tax specialists should not need to make any enquiries of a company or group about the training link, other than to establish whether it holds the appropriate certificate fromDfT.

DfTwill supply companies/groups with certificates confirming their eligibility to elect into the tonnage tax regime (see TTM04110) and will issue certificates of non- compliance (see TTM04230) if a company/group has a persistently poor track record on training.

Further information available

Further information about the training link, including details of how to submit a training plan, may be found on the DfTwebsite:

or direct from:

Maritime Employment & Training, Zone 2/29-34

Great Minster House, 33 Horseferry Road, London SW1P 4DR

Telephone: 020 7944 5121

Fax: 020 7944 2186