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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

Certificates of non-compliance

Circumstances for issue of certificate of non-compliance

If a company/group persistently fails to deliver on its training commitment for three successive years, the Secretary of State for Transport may issue a certificate of non-compliance.

Effect on renewal election

If a certificate of non-compliance has been issued to a company or group, that company or group may not make a renewal election unless that certificate is cancelled by the Department for Transport.  SeeTTM02600.

DfT will send copies of any certificates of non-compliance issued to the Tonnage Tax Technical Adviser for onward transmission to the office dealing with the case.

Cancellation

A certificate of non-compliance will only be cancelled if the company/group can satisfactorily demonstrate a commitment to meet its future training obligations.  Once a certificate of non-compliance has been cancelled a company/group regains the ability to make a renewal election, provided it is still within the tonnage tax regime at that time.

DfT will send copies of any cancellation of certificates of non-compliance issued to the Tonnage Tax Technical Adviser, for onward transmission to the office dealing with the case in question.

References

FA00/SCH22/PARA32 (certificate of non-compliance) TTM17201
   
SI00/2129/REG22 (certificate of non-compliance) TTM19022
SI00/2129/REG23 (cancellation of certificate of non-compliance) TTM19022
Contact points TTM01120