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Legislation

The legislation under which the Income Tax Instalment Payments (ITIP) system operates, and which defines employer obligations, is covered within the following Acts passed by Tynwald:

  • Income Tax (Instalment Payments) Act 1974
  • Income Tax (Amendment) Act 1986
  • Income Tax Act 2011
  • Income Tax (Amendment Act) 2014

In addition, the following regulations and orders have been passed to supplement the above Acts of Tynwald:

  • Income Tax (Modified ITIP) Regulations 1987 [Government Circular No 92/87]
  • Income Tax (Modified ITIP) (Amendment) Regulations 2010 [Statutory Document No 114/10]

The legislation relating to National Insurance (NI) deductions is:

  • Social Security Administration Act 1992
  • Social Security Contributions and Benefits Act 1992
  • Social Security Act 1998

In addition, the following regulations supplement the above Acts:

  • Social Security (Categorisation of Earners) Regulations 1978
  • Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001
  • Social Security (Contributions) Regulations 2001
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