TTM04030 - The Training Requirement: Administration

Exchange of information with DfT

Paragraph 34 permits the exchange of such information between HMRC andDfT, as is necessary to effectively manage the training link.

Revenue requirements

You may need from DfTcopies of:

• certificates of approval of training plans
• letters from DfTaccompanying certificates of approval
• certificates of non-compliance (see TTM04230)
• any cancellation of a certificate of non-compliance (see TTM04230)

DfT requirements

DfT may need from HMRC:

• Information on the timing of a company/group’s entry into Tonnage Tax
• Information as to the make-up of a tonnage tax group
• Information about companies/groups leaving the regime.

Information via Tonnage Tax Unit

Much information (such as the distribution of copy certificates) will be handled routinely, but if tax specialist in HMRC require any information from DfTconcerning the training link, they should make the request via the Tonnage Tax Unit. The Tonnage Tax Unit will handle all such exchanges of information. 

The Tonnage Tax Unit will also handle requests for information from DfT. If tax specialists receive a request for information from either DfTor the Maritime Training Trust you should refer that request to the Tonnage Tax Unit.

References