TTM01120 - Introduction to Tonnage Tax: Organisation

Contact points

Tonnage Tax Unit

The Tonnage Tax Unit may be contacted at:

Liverpool Large Business Service,
Regian House,
James Street,
Liverpool.
L75 1AE

Telephone: (+44) 0151 242 8025
Fax: (+44) 0151 242 8046 e-mail: Nick Gibb

The training requirement

Although a ‘training commitment’ is a necessary condition of entering the Tonnage Tax regime, the Inland Revenue does not administer this. Enquiries by taxpayers and agents regarding the training requirement should be referred to the Department for Transport at:

Zone 2/24,
Great Minster House,
76 Marsham Street,
London,
SW1P 4DR

Telephone: (+44) 020 7944 5121
Fax: (+44) 020 7944 2182 e-mail: Stephen Eglesfield

Policy matters

Although technical Head Office is within the Tonnage Tax Unit, responsibility for policy remains with CT&Vat within HMRC Policy .International. Enquiries on policy matters should be referred in the first instance to the Tonnage Tax Unit.

The Inland Revenue, its Board, and inspectors

Where there is a provision for the making of regulations by HMRC, paragraph 145 restricts this to the Board. Elsewhere in Schedule 22 and the regulations, the reference to (the former) ‘Inland Revenue’ includes any officer, i.e. inspectors. However, certain functions should not be exercised without first referring to the Tonnage Tax Unit. These include:

Giving clearance to a foreign company or group	TTM02060
Exchange of information with DfT	TTM04030
Considering exclusion for exceeding 75% limit on charters-in	TTM05300
Considering exclusion for tax avoidance	TTM05520

References

FA00/SCH22/PARA145 (exercise of functions)	TTM17801
HMRC offices for seafarers	TTM15410