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Seasonal Workers

I am planning to work in the Isle of Man for the summer. Will I be classed as resident or non-resident?

You will be treated as a non-resident individual providing that:

• the period you spend in the Isle of Man is not expected to exceed six months in total
• your visits have not exceeded three months in each of the last four tax years
• no form of permanent home is available for your use
• you agree to ask your employer to submit a form T20 as soon as your period(s) of employment extends beyond six months. If your period of employment does extend beyond six months, you will then be classed as a resident individual and will pay Manx income tax accordingly.

How much tax will I have to pay on my earnings?

As a non-resident you will have a personal allowance of £2,040, so you can earn up to this amount without paying income tax; the balance of your earnings will be subject to tax at the rate of 18%.

Non-resident workers who are married are not entitled to opt for joint taxation with their spouse. If a non-resident married couple are both employed in the Isle of Man, then both parties are entitled to a non-resident personal allowance and will be liable to pay tax on the balance of their earnings.

Non-resident individuals will also be required to complete a non-resident return form when leaving the island.

Accommodation and food are included as part of my employment. Do I need to record this?

No, you don't but your employer does. Your employer should keep a record of all wages paid and all benefits received during your time in employment. These details will then be declared when they submit their tax return at the end of the tax year.