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Isle of Man IM1 3TX
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Every person who employs one or more individuals must notify the Income Tax Division of their intention to become an employer no later than 14 days from beginning to pay remuneration to their employee(s). This notification is required in all cases, irrespective of the number of employees or the amount of remuneration paid.
The notification should be made by submission of the Employer’s Registration Form T30i for private employers and sole traders, T30x for partnerships, T30c for Limited Companies or T30p for pension providers. Notification is also a requirement in cases where the employee is a director of the company.
The Division will require the names and addresses of both the employer and the business or, if the employer is a Limited Company, the registered office address together with details of the directors. The employer will also need to supply the date they engaged or intend to engage their first employee(s) and the approximate number, if they are not already engaged.
If employees are already engaged, the employer must, at the same time, supply the full name and address of each employee, the employee’s tax reference number, National Insurance number, payroll number and the date their employment commenced using form T20 “Employee Commencing”. This information should be supplied with the notification form. Details of employees engaged after the notification form has been submitted should be sent to the Division within 14 days of the date of their engagement.
Once the notification form has been received by the Division, an information pack including all the necessary documentation will be issued.
Failure to notify the Division within the specified period will result in a penalty of £250.