Starting or leaving a job
Starting a new job
When you start a new job, you should give parts 2 and 3 of the T21 that was provided to you by your previous employer, to your new employer.
Your employer should then send a Commencement Form T20 to the Income Tax Division to inform us that you have started working for them. You and your employer will then be issued with new tax code notices.
Your new employer may ask you for:
- Your Tax Reference Number. This number is allocated to you by the Income Tax Division and is unlikely to change. If you do not know your tax reference number please contact the Income Tax Division as you may need to register as a new client.
- Your National Insurance Number. This number is allocated to you by the Income Tax Division. If you do not know your number please contact the National Insurance section on 01624 685400.
- Your Tax Code. Your new employer will need to apply for a tax code for you as you have not worked on the Isle of Man. Your tax code will usually be issued within a few weeks. This means that you may have an emergency code operated, particularly, if you are paid weekly.
If you are starting work for the first time, your employer should ask you to complete a form T10, so that an emergency code can be operated for you.
An emergency code is based on the personal allowance if you have no other employment.
Leaving a job
When you leave a job, it is important to get a form T21 from your employer.
This is a Leaving Certificate which has three parts:
- Part 1 is sent to the Income Tax Division to inform us that you have stopped working for that employer;
- Parts 2 and 3 are given to you to hand to your new employer to inform them of your current tax code.
Your new employer should keep part 2 and complete and return part 3 to the Income Tax Division. This informs us that you have started a new job so that we can update your records.