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:
- Flying your Aircraft to and from the Isle of Man
- 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
- Electronic payments
- Faster payments by online or telephone banking
- 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 1007 MAN – Entering the IOM from an EU Country
- 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
VAT
- Reclaiming VAT from EU Member States
- VAT EU Refunds checklist
- Practice Note - IOM based yacht leasing and chartering structures (26 April 2010)
- Reduced rate of VAT on Domestic Property in the Isle of Man - updated January 2010
- Guide for Manx yachtsmen concerned about VAT
- 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?
Excise
- 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
Imports and exports
- 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 910 MAN - Code of Practice - how Customs and Excise uses the information it collects
- 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
Data Protection Act 2002
IOM Customs and Excise collects information in order to administer the taxes for which it is responsible (such as VAT, excise duties, air passenger duty), and for detecting and preventing crime.
Where the law permits we may also get information about you from third parties, or give information to them, for example in order to check its accuracy, prevent or detect crime or protect public funds in order ways. These third parties may include the police, other government departments and agencies.
Notice 910 MAN contains details of how Treasury may use information collected by Customs and Excise including how certain data may be made publicly available in relation to imports and exports.
