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:

• Notice 1010 MAN – Aircraft, Ships etc. – Reporting Arrival or Departure for Customs Purposes
• GC 2017/0008 – Treasury Directions re Passenger Information and Ships Report Inwards
• 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

Customs notices

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

VAT

• Construction Industry Reverse Charge Information Leaflet
• Reclaiming VAT from EU Member States
• VAT EU Refunds checklist
• Practice Note - IOM based yacht leasing and chartering structure. This Note was withdrawn on 18 January 2021.
• Reduced rate of VAT on Domestic Property in the Isle of Man - updated January 2010
• 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 EU
• 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