Registering for VAT

If you are in business and you are making taxable supplies you must consider whether you have a liability to register for VAT. It is important that you register at the correct time.

You must register if:

• At the end of any month the total value of your taxable supplies you have made in the preceding 12 months, on a rolling 12-month basis, exceeds £85,000 or
• at any time you expect that the value of your taxable supplies in the following 30 days will be more than £85,000
• If you are liable to, or you require to, be registered for VAT in the Isle of Man the forms listed below must be completed (where applicable).
• If you have bought a business as a going concern you may be able to keep the last owner's registration number.
• The forms are available in Acrobat pdf format to be downloaded, but must be submitted by post (with any supporting documentation) to the:
  
  

If you require further guidance or advice you should refer to the relevant VAT Notices or contact the Business Advice Centre.

Registration forms

To view 'Adobe Acrobat' files you will need Adobe Acrobat or the Adobe Acrobat Reader.

• VAT 1 MAN - Application to register for VAT. Guidance
• VAT 2 MAN - Where the details of a partnership are required
• VAT 1 TRMAN - Where a Tax Representative must be appointed
• REG 4 (MAN) - Yachts - Requirements for VAT Registration
• REG 5 MAN - Turnover Sheet 2022
• REG 7 (MAN) - Aircraft – Requirements for Registration

Land and Property forms

• REG 3 MAN - Property Questionnaire 
• VAT 1614A MAN - Notification of an option to tax - Opting to tax land and buildings
• VAT 1614B MAN - Opting to tax land and buildings - Ceasing to be a relevant associate 
• VAT 1614C MAN - Opting to tax land and buildings - Revoking an option to tax within 6 months (the 'cooling off' period)
• VAT 1614D MAN - Certificate to disapply the option to tax: buildings to be converted into dwellings etc
• VAT 1614E MAN - Opting to tax land and buildings - Notification of a real estate election
• VAT 1614F MAN - Opting to tax land and buildings - New buildings: exclusion from an option to tax
• VAT 1614G MAN - Certificate to disapply the option to tax: Land sold to Housing Associations
• VAT 1614H MAN - Opting to tax land and buildings - Application for permission to opt  
• VAT 1614J MAN - Opting to tax land and buildings - Revoking an option to tax after 20 years

Special schemes

• VAT 600 FRS MAN - Application to Join the Flat Rate Scheme
• VAT 600 AA/FRS MAN - Application to Join Annual Accounting Scheme and Flat Rate Scheme
• VAT 600 AA MAN - Application to Join Annual Accounting Scheme  

Group registrations

• VAT 50 MAN - Application for VAT Group Treatment - Isle of Man Traders
• VAT 51 MAN - Application for VAT Group Treatment - IOM Traders - Company Details
• VAT 56 MAN - Application to change the representative member of a VAT Group