TTM01120 - Introduction to tonnage tax: Organisation - contact points

Contact points

Tonnage Tax Units

The Tonnage Tax Technical Adviser may be contacted at:

HM Revenue & Customs

Large Businesses S1755, Newcastle, NE98 1ZZ

Telephone: (+44) (0)3000 585490

Email queries may be sent to tonnagetax@hmrc.gov.uk.  Companies with their own Customer Compliance Manager should submit applications to the correct Large Business Mailbox address.

Using email:

  • HMRC cannot guarantee the security of emails sent to us or we send over the internet.  Any information sent by email is at the sender’s risk. The main risks associated with using email that concern HMRC are:
    • Confidentiality/privacy - there is a risk that emails sent over the internet may be intercepted
    • Confirming identity
    • There is no guarantee that an email received over an insecure network, such as the internet, has not been altered during transit
    • Attachments could contain a virus or malicious code.
  • It is important that senders assess the risks of using email to send information or to receive it.
  • If senders wish HMRC to reply by email, they should confirm acceptance of the risks involved.  HMRC will not always be able to reply by email.
  • If  senders have concerns about transmitting sensitive information by email, HMRC advises sending a short email:
    • without any sensitive data
    • with details of how we can make contact.

The training obligation

Although a ‘training obligation’ is a necessary condition of entering the tonnage tax regime, HMRC does not administer this aspect. Enquiries by taxpayers and agents regarding the training requirement should be referred to the Department for Transport at:

Maritime Employment & Training Zone 2/33, Great Minster House, 33 Horseferry Road, London, SW1P 4DR

Telephone: (+44) (0)20 7944 5121

e-mail:  tonnagetax@dft.gov.uk

Policy matters

Responsibility for policy remains with the CT Structure team of Business, Assets and International Directorate at 100 Parliament Street. Enquiries on policy matters should, however, be referred in the first instance to the Technical Adviser.

HM Revenue & Customs, its Commissioners and officers

Where there is a provision for the making of regulations by HMRC, FA00/SCH22/PARA145 restricts this to the Board of Inland Revenue. Under section 13(3)(a) of the Commissioners for Revenue & Customs Act 2005 this function is now reserved to the Commissioners for Revenue & Customs.  Elsewhere in Schedule 22 and the regulations, the reference to (the former) ‘Inland Revenue’ includes any officer (section 13(1)).  However, certain functions should not be exercised without first referring to the Tonnage Tax Technical Adviser.  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