TTM04000 - The training requirement: contents

Introduction

This section gives an overview of the minimum training requirement necessary for companies to qualify for tonnage tax.

  1. TTM04001
    Outline

Administration

  1. TTM04010
    Role of HMRC
  2. TTM04020
    Administered by DfT
  3. TTM04030
    Exchange of information with DfT

Description of training requirement

  1. TTM04100
    Glossary of terms
  2. TTM04110
    Initial and annual training commitments
  3. TTM04120
    Payments in lieu of training (PILOT)
  4. TTM04130
    Monitoring by Department for Transport

Impact on tonnage tax

  1. TTM04200
    Qualifying ships
  2. TTM04210
    Training certificate a condition of entry into tonnage tax
  3. TTM04220
    Accounting period to which training certificate relates
  4. TTM04230
    Certificates of non-compliance