Buck's Road, Douglas
Isle of Man IM1 3TX
+44 (0) 1624 685400
Non-residents receiving Isle of Man source income, e.g. rent or pension payments, will be required to complete an income tax return, which will be issued on 6 April each year and will cover the tax year ending on the previous 5 April.
E.g. The return form issued on 6 April 2012 will cover the year from 6 April 2011 to 5 April 2012.
Details of all income received must be included on the return, and the return form must be submitted to the Income Tax Division by the following 6 October or a £100 penalty will be applied.
If you are in receipt of a pension paid from the Isle of Man please also refer to the non-resident pensioners page.
For details on how non-resident income tax liabilities are calaculated please refer to Practice Note 130/06.
Individuals who become resident or who cease residence in a year of assessment will be entitled to both a resident and a non-resident personal allowance, but the allowances will both be apportioned according to the date residence commenced or ceased.
Non-resident individuals who are married/civil partners are not entitled to opt for joint taxation with their spouse/civil partner. If a non-resident couple receive income from the Isle of Man, then both parties will be liable to pay tax on their income.