Customs

If you are in business and you are making taxable supplies you must consider whether you have a liability to register for VAT. It is important that you register at the correct time.

You must register if-

• at the end of any month, the total value of your taxable supplies you have made in the preceding 12 months (on a rolling 12-month basis) exceeds £77,000 (£79,000 from 1 April 2013) or
• at any time you expect that the value of your taxable supplies in the following 30 days will be more than £79,000
• If you are liable to, or you require to, be registered for VAT in the Isle of Man the forms listed below must be completed (where applicable).
• If you have bought a business as a going concern you may be able to keep the last owner's registration number.
• The forms are available in Acrobat pdf. format to be downloaded, but must be submitted by post (with any supporting documentation) to the

Business Advice Centre, Isle of Man Customs and Excise, Custom House, P.O. Box 6, Douglas, Isle of Man 1M99 lAG.

If you require further guidance or advice you should refer to the relevant VAT Notices or contact the Business Advice Centre.

Registration forms

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

Downloadable Documents
VAT1MAN, Application to register for VAT (86 kb) Format:Acrobat PDF File Application to register for VAT
REG 5 MAN - VAT Turnover Sheet (Gross Taxable Supplies) - Jan 13 (57 kb) Format:Acrobat PDF File REG 5 MAN - VAT Turnover Sheet (Gross Taxable Supplies) - Jan 13
Property Questionnaire - Reg 3 MAN (36 kb) Format:Acrobat PDF File Property Questionnaire - Reg 3 MAN
Where a Tax Representative must be appointed (VAT1TRMAN) (30 kb) Format:Acrobat PDF File
Where the details of a partnership are required (VAT2MAN) (22 kb) Format:Acrobat PDF File
VAT68 MAN - Request for transfer of a registration number (22 kb) Format:Acrobat PDF File
VAT 1614A MAN - Notification of an option to tax - Opting to tax land and buildings (25 kb) Format:Acrobat PDF File VAT 1614A MAN - Notification of an option to tax - Opting to tax land and buildings
VAT 1614B MAN - Opting to tax land and buildings - Ceasing to be a relevant associate (32 kb) Format:Acrobat PDF File VAT 1614B MAN - Opting to tax land and buildings - Ceasing to be a relevant associate
VAT 1614C MAN - Opting to tax land and buildings - Revoking an option to tax within 6 months (the "cooling off" period) (24 kb) Format:Acrobat PDF File VAT 1614C MAN - Opting to tax land and buildings - Revoking an option to tax within 6 months (the "cooling off" period)
VAT 1614D MAN - Certificate to disapply the option to tax: buildings to be converted into dwellings etc (32 kb) Format:Acrobat PDF File VAT 1614D MAN - Certificate to disapply the option to tax: buildings to be converted into dwellings etc
VAT 1614E MAN - Opting to tax land and buildings - Notification of a real estate election (24 kb) Format:Acrobat PDF File VAT 1614E MAN - Opting to tax land and buildings - Notification of a real estate election
VAT 1614F MAN - Opting to tax land and buildings - New buildings: exclusion from an option to tax (32 kb) Format:Acrobat PDF File VAT 1614F MAN - Opting to tax land and buildings - New buildings: exclusion from an option to tax
VAT 1614G MAN - Certificate to disapply the option to tax: Land sold to Housing Associations (23 kb) Format:Acrobat PDF File VAT 1614G MAN - Certificate to disapply the option to tax: Land sold to Housing Associations
VAT 1614H MAN - Opting to tax land and buildings - Application for permission to opt (41 kb) Format:Acrobat PDF File VAT 1614H MAN - Opting to tax land and buildings - Application for permission to opt
VAT 1614J MAN - Opting to tax land and buildings - Revoking an option to tax after 20 years (24 kb) Format:Acrobat PDF File VAT 1614J MAN - Opting to tax land and buildings - Revoking an option to tax after 20 years
VAT 50 MAN - Application for VAT Group Treatment - Isle of Man Traders (26 kb) Format:Acrobat PDF File VAT 50 MAN - Application for VAT Group Treatment - Isle of Man Traders
VAT 51 MAN - Application for VAT Group Treatment - IOM Traders - Company Details (22 kb) Format:Acrobat PDF File VAT 51 MAN - Application for VAT Group Treatment - IOM Traders - Company Details
VAT 600 FRS MAN - Application to Join the Flat Rate Scheme (22 kb) Format:Acrobat PDF File VAT 600 FRS MAN - Application to Join the Flat Rate Scheme
VAT 600 AA/FRS MAN - Application to Join Annual Accounting Scheme and Flat Rate Scheme (22 kb) Format:Acrobat PDF File VAT 600 AA/FRS MAN - Application to Join Annual Accounting Scheme and Flat Rate Scheme
VAT 600 AA MAN - Application to Join Annual Accounting Scheme (22 kb) Format:Acrobat PDF File VAT 600 AA MAN - Application to Join Annual Accounting Scheme
Yachts - Requirements for VAT Registration - REG 4 (MAN) (63 kb) Format:Acrobat PDF File Questionnaire required when applying for VAT registration for Yacht/Motor Vessels
Aircraft - Requirements for Registration - REG 7 MAN (102 kb) Format:Acrobat PDF File Questionnaire required when applying for VAT Registration for Aircraft

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

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