Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Tonnage Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

The training requirement: Impact on tonnage tax

Qualifying ships

HMRC to advise on whether a ship is qualifying

The minimum training obligation imposed by SI00/2129/REG4 is predicated on the officer complement of ‘qualifying ships’.  Where there is doubt as to whether a ship is ‘qualifying’, the Department for Transport, or indeed the taxpayer, may request advice from the HMRC on their interpretation of FA00/SCH22/PARA19 to PARA20.

Request from DfT

The request and the reply will be routed via the Tonnage Tax Technical Adviser, but the tax specialist responsible will be in the office dealing with the taxpayer.

Request from taxpayer

The local tax specialist may give advice to the company directly, if it is already within tonnage tax, without involving the Tonnage Tax Technical Adviser.

Disagreement

Where HMRC/DfT and the taxpayer disagree as to whether a ship is qualifying or not, then the Secretary of State for Transport has the power under SI00/2129/REG10(2) to set the training commitment.

References

SI00/2129/REG4 (effective officer complement for qualifying ships) TTM19003
   
FA00/SCH22/PARA19 (qualifying ships) TTM17101
SI00/2129/REG10 (Secretary of State minded not to approve) TTM19008
Contact points TTM01120