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Isle of Man Government
Reiltys Ellan Vannin
Isle of Man Government Crest

Income Tax

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

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Returns and Penalties

Returns

As an Isle of Man resident tax payer, you will be required to complete an annual income tax return in order to declare your worldwide income.

Income tax returns are issued shortly after the end of the relevant tax year on 5 April. If you do not receive a return you should contact the Income Tax Division to ensure that your address details are correct.

The normal date for submission of income tax returns is 6 October following the end of the relevant tax year. However this date will change in relation to part-year returns issued due to cessation of residence in the Isle of Man or an individual's death.

In a limited number of circumstances you may not be required to complete a return every year. If your income is consistently below the limit of the personal allowance, your requirement to submit an annual return may be suspended.

See Frequently Asked Questions for further information regarding tax returns.

Penalties

The date for submission of returns is normally six months after the date of issue, i.e. for returns issued on 6 April 2012 in respect of the 2011/2012 tax year, the due date is 6 October 2012.

Penalties will be charged for late submission. If you do not submit your return by the due date you will receive a £100 penalty. A second penalty of £200 will be charged if the return is still outstanding six months after the due date.

See Frequently Asked Questions for further information regarding penalties.