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Compliance Factsheets

Isle of Man Customs and Excise Officers visit businesses to ensure indirect taxes and duties are being accounted for correctly, to verify trade statistics and to ensure compliance with the law relating to the assigned matters for which Customs has an enforcement role. These are called compliance checks.

These factsheets explain how visits are arranged and conducted. They also explain your rights and what happens when we find something wrong.

  • Factsheet 1: - Compliance checks IoM C and E decisions - what to do if you disagree
  • Factsheet 1a: - Compliance checks general information
  • Factsheet 1d: - Excise compliance checks - general information
  • Factsheet 2: - Complaince checks - information notices
  • Factsheet 3: - Compliance checks visits with or without advance notice
  • Factsheet 4: - Compliance checks - Unannounced visits for inspections
  • Factsheet 5: - Compliance checks - Unannounced visits for inspections approved by the tribunal
  • Factsheet 7a: - Compliance checks - Penalties for inaccuracies in returns and documents
  • Factsheet 7b: - Compliance checks - Penalties for not telling us about an under-assessment
  • Factsheet 9: - Compliance checks - the Human Rights Act and penalties
  • Factsheet 10: - Compliance checks - Suspending penalties for careless inaccuracies in returns or documents
  • Factsheet 11: - Compliance checks - penalties for failure to notify
  • Factsheet 12: - Compliance checks - Penalties for VAT and Excise wrongdoing
  • Factsheet 16: - Compliance checks - Excise visits
  • Factsheet 18c: - Compliance Checks - Penalties for failure to file returns on time - Machine Games Duty
  • Factsheet 20: - Compliance checks - VAT Dishonest Conduct Penalties (nov 15)
  • Factsheet 22: - Compliance Checks – Electronic Records
  • Factsheet 23: - Compliance checks – Third Party Information Notices
  • Factsheet 27: - Compliance Checks – Penalties for contraventions of the Alcohol Wholesaler Registration Scheme
  • Factsheet 42: - Compliance checks – Penalties for transactions connected with VAT fraud
  • Factsheet 100 MAN: - Compliance checks – Do the requirements of Anti-Money Laundering law apply to my business
  • Factsheet 200 MAN - What does my business have to do with un eu sanctions and export and trade controls

 

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