Public notices

The guidance held in most public notices published by Her Majesty's Revenue and Customs (HMRC) is also true for Isle of Man registered traders. There are a number of notices that are pertinent only to Isle of Man traders and these can be downloaded on this page. The HMRC web site has a comprehensive list of notices and forms, many of which are available electronically and a link to this site is provided on this page.

Manx notices

• Payments to Isle of Man Customs and Excise (IOMCE)
  
  
• Notice 1010 MAN: Aircraft, Ships etc. – Reporting Arrival or Departure for Customs Purposes
  
  
• Flying your Aircraft to and from the Isle of Man
  
  
• Notice 1000 MAN: Trade-Based Money Laundering
  
  
• Factsheet 100 MAN: - Compliance checks – Do the requirements of Anti-Money Laundering law apply to my business
  
  
• Notice 1003 MAN: Assigned Matters
  
  
• Notice 1006 MAN: Travelling to the Island – What you can and cannot bring in
  
  
• Notice 1008 MAN: Proliferation and Proliferation Financing Risks
  
  
• Notice 1009 MAN: Proliferation and Proliferation Financing Risk - Policy Protocol
  
  
• Notice 999 MAN Part 1a: Forms specified for use in the VAT Regulations 1996, as amended, and which must be used for the specified purposes indicated with effect from 15 October 2012
  
  
• Notice 999 MAN Part 1B: Forms that should be used for Value Added Tax purposes
  
  
• Notice 999 MAN Part 2: Forms specified or prescribed for certain non-VAT purposes: Machine Games Duty from – from 1 December 2012; Gambling Duty – from 1 January 2014; and Alcohol Wholesaler Registration Scheme – from 1 October 2015
  
  
• Notice 999 MAN Part 3: Forms for other purposes – (a) Customs; (b) Online VAT / Agent registration; (c) Excise; and (d) Deferment/Guarantee, other

Customs notices

• Draft Notices to be made under the Customs Transit Procedures Regulations 2019

VAT

• Reduced rate of VAT of Domestic Property in the Isle of Man (January 2023)
  
  
• Construction Industry Reverse Charge Information Leaflet
  
  
• VAT Penalties and Interest Guidance
  
  
• Practice Note - IOM based yacht leasing and chartering structure. This Note was withdrawn on 18 January 2021
  
  
• Notice 709/3A (MAN): Accommodation in hotels and similar establishments in the Isle of Man (Reduced Rate)
  
  
• Notice 709/5 (MAN): IOM Tour Operators Margin Scheme
  
  
• Notice 930 (MAN): Debt Management - What if I don't pay?
  
  
• HMRC VAT Notice 700/12: How to fill in and submit your VAT Return

Excise

• Notice 452 MAn: Machine Games Duty
  
  
• Notice 2001 MAN: Alcohol Wholesaler Registration Scheme
  
  
• Notice 451 MAN: Gambling Duty (January 2014)
  
  
• Notice 550: Air Passenger Duty Supplement (November 2013)
  
  
• NOVA 3 MAN: Guide to Procedures from 15 April 2013
  
  
• Soft Drinks Industry Levy Guidance

Imports and exports

• Notice 1A MAN Public Information Leaflet: Travelling from outside the Isle of Man/Great Britain
  
  
• Notice 9011 MAN: Carrying or sending cash in and out of the Island
  
  
• Notice 279F MAN: Firearms – Movement of Firearms and Offensive Weapons – the import into, and export from the Isle of Man
  
  
• Notice 143 MAN: A Guide for International Postal Users

Powers and appeals

• Notice 160 MAN: Enquiries into indirect tax matters
  
  
• Notice Appeal 1 MAN
  
  
• Notice Appeal 2 MAN
  
  
• Notice Appeal 3 MAN: Making an Appeal against a Decision of Customs and Excise
  
  
• Notice COP 9 MAN: Code of Practice - Civil Investigation of Fraud (updated to 18 July 2011)
  
  
• Notice 12A MAN: What you can do if things are seized by Customs and Excise
  
  
• Powers 9 MAN: Mutual Assistance Requests

Treasury directions

• GC 2022/0004: Passenger Information Directions
  
  
• GC 2022/0005: Pleasure Craft Directions
  
  
• GC 2017/0008: Treasury Directions re Passenger Information and Ships Report InwardS (expired)
  
  
• GC 2014/0015: Treasury Directions for the Report of Pleasure Craft and Presentation and Declaration of Goods on Board and Clearance Outwards of Pleasure CrafT (expired)