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

Subcontractor

I want to know about the withdrawal or refusal of a subcontractor’s tax exemption certificate

The Assessor reserves the right to refuse or withdraw a tax exemption certificate should any of the following circumstances apply:

  • if, at any time, the certificate-holder fails the relevant conditions listed above and fails to bring their affairs up to date within the specified period;
  • if, at any time, the Assessor is satisfied that a tax exemption certificate has been misused;
  • if, at any time, the Assessor considers that the issuing of a tax exemption certificate may create a serious risk to Government revenue e.g. where there has been a history of business failures or non-compliance by any of the applicants;
  • if the subcontractor fails to supply the required passport-sized photograph for display on the certificate, or refuses to have their photograph taken.