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HMRC internal manual

Tonnage Tax Manual

From
HM Revenue & Customs
Updated
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The training requirement: Administration

Exchange of information with Department for Transport (DfT)

FA00/SCH22/PARA34 permits the exchange of such information between HMRC and DfT as is necessary to effectively manage the training link.

Revenue requirements

Officers may need from DfTcopies of:

  • certificates of approval of training plans
  • letters from DfT accompanying certificates of approval
  • certificates of non-compliance (see TTM04230)
  • any cancellation of a certificate of non-compliance (see TTM04230)

DfT requirements

DfT may need from HMRC :
 

  • information on the timing of a company/group’s entry into Tonnage Tax
  • information as to the make-up of a tonnage tax group
  • information about companies/groups leaving the regime.

Information via Tonnage Tax Technical Adviser

Much information (such as the distribution of copy certificates) will be handled routinely, but if tax specialists in HMRC require any information from DfT concerning the training link, they should make the request via the Tonnage Tax Technical Adviser.  The Tonnage Tax Technical Adviser will handle all such exchanges of information.

The Tonnage Tax Technical Adviser will also handle requests for information from DfT. If officers receive a request for information from either DfT or the Maritime Training Trust they should refer that request to the Tonnage Tax Technical Adviser.

References

FA00/SCH22/PARA34 (disclosure of information) TTM17211
   
SI00/2129/REG25 (disclosure of information) TTM19025
Contact points TTM01120