Customs and Excise forms
Note: Forms for registering and deregistering for VAT can be found on the relevant web page on this site. Application forms relating to Excise regimes can be found on the registering for Excise page.
HM Revenue and Customs website carries a great deal of basic information about VAT, excise and duty matters in general. This includes customs exchange rates, lists of forms and public notices, some of which are available electronically. Many of these are relevant for Isle of Man traders.
Arriving and Leaving the Island
- Declaration of cash (for amounts of £10,000 or more) by persons entering or leaving the Island - C9011 MAN
- Pleasure craft on non-IOM/UK Voyages - Leaving or Arriving in the IOM - C1331 MAN
DIY Housebuilders Scheme
Under the DIY housebuilders scheme you can apply for a single VAT refund if you are:
- Building or converting your own property
- Having a property built or converted for you
Find out which items you can or cannot claim a VAT refund for under the DIY Housebuilders’ Scheme.
Making a claim
To make a claim for buildings and conversions completed:
- Before 5 December 2023: you must do this no more than 3 months after it is completed
- On or after 5 December 2023: you must do this no more than 6 months after it is completed
Buildings completed on or after 5 December 2023
You can only make a single claim under the scheme. You must do this no more than 6 months after the building has been completed.
The 6 months start from the date of the completion certification or other evidence that you provide to support completion of the property.
If you cannot make your claim within the 6 months allowed by law, you should contact Customs and Immigration explaining the reasons for the delay. You can’t make a second claim if you choose a date earlier than the completion certificate and use other evidence of completion.
If you have already submitted a claim form, you can send additional information or invoices for a claim which either:
- has not yet been paid
- has been paid — you should do this no later than 4 years after the building has been completed
You must include your claim reference number for all additional information.
New Builds
- Claim form for new builds – VAT 431 NB MAN
- Guidance notes for new builds
If you’re building a new house and want to check if you can claim a VAT refund using the DIY housebuilders scheme, the following HMRC webpage link provides useful information about the scheme:
Conversions
- Claim for conversions – VAT 431 C MAN
- Guidance notes for conversions
If you’re converting an existing building into a dwelling and want to check if you can claim a VAT refund using the DIY housebuilders scheme, the following HMRC webpage link provides useful information about the scheme:
Online Services - Agent and Client Online Registration and Removal Forms:
- Application to become an Online VAT Agent - VAT AG1 MAN
- Application to appoint an online VAT Agent to act on my behalf - VAT AG2 MAN
- Application by an Online VAT Agent to Remove a Client - VAT AG3 MAN
- Application by a Client to Remove and Online VAT Agent - VAT AG4 MAN
Notification of Vehicle Arrival
- Notification of Vehicle Arrival - NOVA 1 MAN
This form is for use by individuals and businesses required to submit a NOVA notification to Customs and Immigration for customs clearance that will allow a vehicle to be registered and licensed by the Department of Infrastructure. This form should be used for a vehicle brought to the Island from the United Kingdom, an EU Member State or a vehicle imported from outside the EU.
The completed form allows Customs and Immigration to assess whether or not any customs charges are due in respect of the vehicle and, if so, ensure that they are accounted for properly.
A separate form is required for each vehicle to be notified.
Please read the NOVA 3 MAN guidance and Notice 728 issued by HMRC to help you complete this form.
- Notification of Vehicle Arrival Guidance - NOVA 3 MAN
Soft Drinks Industry Levy
If you need to register as a Producer, Packager or Importer under the Soft Drinks Industry Levy please complete:
- Soft Drinks Industry Levy Application for Registration – SDIL 1 MAN
VAT
- Application to Join the Flat Rate Scheme - VAT 600 FRS MAN
- Application to Join Annual Accounting Scheme and Flat Rate Scheme - VAT 600 AA/FRS MAN
- Application to Join Annual Accounting Scheme - VAT 600 AA MAN
- BACS application form - BACS 1 MAN
- Notification of errors in VAT returns - VAT 652 MAN
- Statement of VAT on goods sold in satisfaction of a debt - VAT 833 MAN
- Local Authorities - Claim for refund of VAT - VAT 126 MAN
- Where a Tax Representative must be appointed – VAT 1 TR MAN