TTM04020 | The training requirement: Administration

Administered by Department for Transport

The training link is wholly administered by DfT. The link between training and the tax regime occurs at the point of election and at renewal.

HMRC officers should not need to make any enquiries of a company or group about the training link, other than to establish whether it holds the appropriate certificate from DfT.

DfT will supply companies/groups with certificates confirming their eligibility to elect into the tonnage tax regime, see TTM04110, and will issue certificates of non-compliance, see TTM04230, if a company/group has a persistently poor track record on training.

Further information

Further information about the training link, including details of how to submit a training plan, may be found on the DfT website:
Tonnage tax minimum training commitment: Overview.

or direct from:

Maritime Employment & Training, Zone 2/29-34

Great Minster House, 33 Horseferry Road, London SW1P 4DR

Telephone: 020 7944 5121

Fax: 020 7944 2186

e-mail: [email protected]