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HMRC internal manual

VAT Isle of Man

From:
HM Revenue & Customs
Published
11 April 2016
Updated:
3 February 2021 - See all updates

Summary

This guidance explains how VAT applies to the Isle of Man (IOM) and how this affects the control of UK businesses with establishments in the IOM and IOM businesses with establishments in the UK

Contents

  1. VIOM00500
    Data Protection
  2. VIOM01000
    Introduction
  3. VIOM02000
    General: contents
  4. VIOM03000
    Assurance: contents
  5. VIOM04000
    Extracts from the Customs and Excise Agreement 1979
  6. VIOM05000
    Isle of Man Act, section 6