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TTM04010 | The training requirement: Administration

From HM Revenue & Customs · Tonnage Tax Manual

Role of HMRC

HMRC role is restricted:

  • to confirming whether or not a particular ship will qualify for tonnage tax and thus be counted in computing the training commitment, see TTM04200;

  • when dealing with a renewal election, to ascertaining that the company or group has not had a certificate of non-compliance issued against it, see TTM04230.