Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Tonnage Tax Manual

TTM04000 · The training requirement

  • TTM04001 · The training requirement Condition for entering tonnage tax: Outline
  • TTM04010 · Administration
  • TTM04020 · Administration
  • TTM04030 · Administration
  • TTM04100 · The training requirement Description: Glossary of terms
  • TTM04110 · Description
  • TTM04120 · Description
  • TTM04130 · Description
  • TTM04200 · Impact on tonnage tax
  • TTM04210 · Impact on tonnage tax
  • TTM04220 · Impact on tonnage tax
  • TTM04230 · Impact on tonnage tax
  1. The training requirement: contents
  2. The training requirement: Description

TTM04120 | The training requirement: Description

From HM Revenue & Customs · Tonnage Tax Manual

Payments in lieu of training (PILOT)

For various reasons companies or groups may not be able to train their own cadets. In these circumstances Department for Transport may allow them to pay PILOT. Such payments may in any event need to be made as an end of period adjustment where, for instance, the company has time-chartered in a number of vessels during the year.

PreviousNext
PrivacyTerms