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

Guidance Notes

Welcome to the Guidance Notes section. Below are links to the current versions of the most commonly requested Guidance Notes

Guidance Notes
GN1 Return Form Guide 1213
GN1s Return Form Guide Simplified 1213
GN1 NR Non-Resident Return Guide
GN2 Assessment Notice - Notes for Guidance
GN 3 Basis of Assessment and Payment on Account
GN 4 Self Employment
GN 5 Double Taxation Relief
GN 10 Students and School Leavers
GN 13 Separation & Divorce or Dissolution
GN 14 Tax Relief for Private Medical Insurance
GN 16 Instalment Payments and Coding
GN 21 Contractors Guide 2011
GN 25 Budget Measures 2013
GN 26 Taxation of Married Couples and Civil Partners
GN 28 Payments to Non - Residents
GN 29 Personal Allowance Credits
GN 30 Need Help With Your Return Form
GN 31 Application of the European Savings Directive for Isle of Man Paying Agents
GN 31a Application of the European Savings Directive for Isle of Man Paying Agents. Effective from 1 July 2011
GN 32 Tax Investigations
GN 33 Completion of Disclosure Reports
GN 34 Incorrect Tax Returns
GN 35 Income Tax Return - Penalty for Non Submission
GN 36 Distributable Profits Charge
GN 37 Tax Arrangements following a Death
GN 38 The Pay & File Income Tax System for Companies
GN 39 Company Return Form Guidance Notes - DPC
GN 39 Company Return Form Guidance Notes - ARI
GN 39 Company Return Form Guidance Notes - Post ARI
GN 40 Benefit in Kind Guide 2011
GN 41 Attribution Regime for Individuals
GN 42 Overview of the Attribution Regime for Individuals
GN 43 Tax Information Exchange Agreements
GN 44 Sub Contractors Guide 2011
GN 46 Employers Guide 2011
GN 47 Repeal of the Attribution Regime for Individuals
GN 49 Taxation of Distributions from Corporate Taxpayers

Income Tax

Guidance Notes