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HMRC internal manual

Tonnage Tax Manual

The training requirement: Description

Payments in lieu of training (PILOT)

For various reasons companies or groups may not be able to train their own cadets.  In these circumstances Department for Transport may allow them to pay PILOT.  Such payments may in any event need to be made as an end of period adjustment where, for instance, the company has time-chartered in a number of vessels during the year.


FA00/SCH22/PARA29 (payments in lieu of training) TTM17186
SI00/2129/REG13 to REG18 (payments in lieu of training) TTM19013