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Isle of Man Government
Reiltys Ellan Vannin
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Income Tax

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Buck's Road, Douglas
Isle of Man IM1 3TX
Enquiries:
+44 (0) 1624 685400

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You are here: www.gov.im - Treasury - Income Tax and National Insurance - Contractors - what and general

Contractors

I want to know what I do if I also subcontract to another contractor

It is possible to be a contractor and a subcontractor at the same time. Construction businesses are often paid by a contractor for doing construction work, while at the same time paying their own subcontractors to do work for them. When being paid by a contractor to do construction work they are subcontractors and must follow the guide for subcontractors. When paying their own subcontractors they are a contractor and must follow the guide for contractors.