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

To view 'Adobe Acrobat' files you will need Adobe Acrobat or the Adobe Acrobat Reader.

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)
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 - carrying cash in and out of IOM (updated 22 Jan 13) (120 kb) Format:Acrobat PDF File Notice 9011 - carrying cash in and out of IOM (updated 22 Jan 13)
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 MAN - Firearms - import and export (updated 18-12-12) (145 kb) Format:Acrobat PDF File Notice 279F MAN - Firearms - import and export (updated 18-12-12)
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 (updated 22 Jan 13) (222 kb) Format:Acrobat PDF File Notice 143 MAN - A Guide for International Postal Users (updated 22 Jan 13)
Notice 999 MAN - Forms specified in Customs and Excise legislation (updated 3-12-12) (4026 kb) Format:Zip Archive Notice 999 MAN - Forms specified in Customs and Excise legislation (updated 3-12-12).
Notice 12A MAN - What you can do if things are seized by Customs and Excise (131 kb) Format:Acrobat PDF File Notice 12A MAN - What you can do if things are seized by Customs and Excise
Notice 930 MAN - What if I don't pay (97 kb) Format:Acrobat PDF File Notice 930 MAN - What if I don't pay
Notice 550 MAN - Air Passenger Duty - Supplement (98 kb) Format:Acrobat PDF File Notice 550 MAN - Air Passenger Duty - Supplement
NOVA 3 MAN - Guide to Procedures from 15 April 2013 (34 kb) Format:Acrobat PDF File NOVA 3 MAN - Guide to Procedures from 15 April 2013

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

Terms & Conditions

©2013 Crown Copyright