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HMRC internal manual

Tonnage Tax Manual

From
HM Revenue & Customs
Updated
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The training requirement: Impact on tonnage tax

Training certificate a condition of entry into tonnage tax

In order to make a tonnage tax election a company or group must be in possession of a current certificate of approval of its training plans from the Department for Transport. This certificate will usually take the form of an endorsed copy of the training plan submitted by the company/group accompanied by a letter.

Election ineffective without certificate

An election made in the absence of such a certificate is ineffective – see FA00/SCH22/PARA26(3).

References

FA00/SCH22/PARA26(3) (election ineffective unless certificate in force) TTM17171
   
SI00/2129/REG2 (‘year’ means 12 months beginning 1 October) TTM19002