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Isle of Man Government
Reiltys Ellan Vannin
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Income Tax

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

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You are here: www.gov.im - Treasury - Income Tax and National Insurance - Sub Contractors - Legislation

Subcontractor

Legislation

The legislation under which the Isle of Man Construction Industry Scheme operates, and which defines contractor obligations, is covered within the following Acts passed by Tynwald:

  • Income Tax (Instalment Payments) Act 1974;
  • Income Tax (Amendment) Act 1986;
  • Income Tax Act 1989.

In addition, the following regulations and orders have been passed to supplement the above Acts of Tynwald:

  • Income Tax (Modified ITIP) Regulations 1987 [Government Circular No 92/87];
  • Income Tax (Instalment Payments) (Temporary Taxation) Order 2010 [Statutory Document No 21/10].