Crest
Isle of Man Government
Reiltys Ellan Vannin
Isle of Man Government Crest

Customs

The Treasury DepartmentIsle of Man Customs and Excise
What are the new rules regarding reverse charging on supplies of specified goods (e.g. Mobile telephones and computer chips)?From the 1st June 2007, new rules apply to sales of specified goods (currently mobile phones and computer chips) and supplies made in excess of £5000 are now subject to the reverse charge treatment. For further information regarding this, please see HM Revenue and Customs Information sheet 08/07 .

If you make supplies of specified goods in excess of £5000 you will be required to complete a Reverse Charge Sales List (RCSL). This information will be required to be supplied to IOM Customs and Excise electronically as a CSV file. Please download the explanatory Notice below.
Downloadable Documents
Acrobat PDF FileReverse Charge Sales Lists - CSV file (34 kb)
Format:Acrobat PDF File

You will need Adobe Acrobat to download documents that are PDFs, this is available free by following this link:Download Adobe Acrobat

Download BrowseAloudTerms & Conditions©2008 Isle of Man Government