»Ê¹ÚÌåÓýapp

Administered by Department for Transport

»Ê¹ÚÌåÓýapp training link is wholly administered by DfT. »Ê¹ÚÌåÓýapp 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,Ìý 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.
Ìý

or direct from:
Ìý

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:Ìý [email protected]