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HMRC internal manual

Tonnage Tax Manual

HM Revenue & Customs
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Background material: Seafarers

Inland Revenue Offices

Specialist Marine Team, South Wales Area (Compliance) [Cardiff]This office deals with all seafarers on merchant ships in deep sea and short sea trades. This includes schemes where the employer has only one payroll for sea and shore staff and vessels serving as Royal Fleet auxiliaries. It also deals with seafarers working for a non UK shipping or ship-management company.


Specialist Marine Team
(South Wales Compliance), Government Buildings
15 East, Ty Glas, Llanishen, Cardiff CF14 5FP

Telephone - (+44) (0)29 2032 5060

Centre 1 (Foreign Group)This office deals with seafarers working on vessels engaged in oil exploration or exploitation offshore.


Technical & Foreign Issues Group
Compliance Centre 1, Wing D Floor 2, Queensway House,
Stewartfield Way, East Kilbride G79 1AA.

Telephone – (+44) (0)1355 275729


Contact points for Tonnage Tax TTM01120