Customs

Notices and forms

The guidance held in most Public Notices published by Her Majesty's Revenue and Customs (HMRC) is also true for Isle of Man registered traders. There are a number of Notices that are pertinent only to Isle of Man traders, and these can be downloaded below. The HMRC web site has a comprehensive list of Notices and forms, many of which are available electronically and a link to this site is provided below.

• H M Revenue and Customs

Manx Notices

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Downloadable Documents
Reclaiming VAT from EU Member States (25 kb) Format:Acrobat PDF File
VAT EU Refunds checklist (26 kb) Format:Acrobat PDF File Checklist before making an 8th Directive refund claim for VAT
Practice Note - IOM based Yacht Leasing & Chartering structures (26 April 2010) (51 kb) Format:Acrobat PDF File Practice Note - IOM based Yacht Leasing & Chartering structures (26 April 2010)
Draft Statement of Practice - Account Monitoring Orders etc (236 kb) Format:Acrobat PDF File Draft POCA Statement of Practice re Account Monitoring Orders etc
Draft Code of Practice - Recovery of Cash - Search Powers (107 kb) Format:Acrobat PDF File Draft Code of Practice - POCA - Recovery of Cash - Search Powers
Gambling Duties Bill Consultation Document (128 kb) Format:Acrobat PDF File Gambling Duties Bill Consultation Document
Reduced rate of VAT on Domestic Property in the Isle of Man - updated January 2010 (741 kb) Format:Acrobat PDF File Reduced rate of VAT on Domestic Property in the Isle of Man
Notice 451 MAN - Betting (01 Dec 08) (162 kb) Format:Acrobat PDF File Notice 451 MAN - Betting (updated to 01 Dec 08)
Notice 451A - Online Gambling Duty (updated to 11 October 2010) (137 kb) Format:Acrobat PDF File Notice 451A - Online Gambling Duty (updated to 11 October 2010)
Notice 910 MAN - Code of Practice - How Customs and Excise uses the Information it collects (119 kb) Format:Acrobat PDF File Code of Practice on information collected by Customs and Excise
Notice 9011 MAN - Declaration of Cash by persons entering or leaving the Island (revised April 2011) (138 kb) Format:Acrobat PDF File Notice 9011 MAN - Declaration of Cash by persons entering or leaving the Island (revised April 2011)
Guide for Manx yachtsmen concerned about VAT (35 kb) Format:Acrobat PDF File
Notice 709/3A (MAN) - Accommodation in hotels and similar establishments in the Isle of Man (Reduced Rate) (439 kb) Format:Acrobat PDF File Notice 709/3A (MAN) - Accommodation in hotels and similar establishments in the Isle of Man (Reduced Rate)
Notice 709/5 MAN - IOM Tour Operators Margin Scheme (448 kb) Format:Acrobat PDF File Notice 709/5 MAN - IOM Tour Operators Margin Scheme
Notice 279F - Firearms - Movement of Firearms and Offensive Weapons - The Import Into, and Export From the Isle of Man (506 kb) Format:Acrobat PDF File Notice 279F - Firearms - Movement of Firearms and Offensive Weapons - The Import Into, and Export From the Isle of Man
Notice 160 MAN - Enquiries into Indirect Tax Matters (107 kb) Format:Acrobat PDF File Notice 160 MAN - Enquiries into Indirect Tax Matters
Notice Appeal 1 MAN (103 kb) Format:Acrobat PDF File Notice Appeal 1 MAN - Appeals against Customs & Excise decisions involving Indirect Tax
Notice Appeal 2 MAN (100 kb) Format:Acrobat PDF File Notice Appeal 2 MAN - Appeal of Customs decision about return of seized goods
Notice Appeal 3 MAN - updated to 1 March 2012 (143 kb) Format:Acrobat PDF File Notice Appeal 3 MAN - updated to 1 March 2012
Notice COP 9 MAN - Code of Practice - Civil Investigation of Fraud (updated to 18 July 2011) (491 kb) Format:Acrobat PDF File Notice COP 9 MAN - Code of Practice - Civil Investigation of Fraud (updated to 18 July 2011)
Notice 143 MAN - A Guide for International Postal Users (219 kb) Format:Acrobat PDF File Notice 143 MAN - A Guide for International Postal Users (updated 5 April 2012)

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