Receiving Isle of Man Source Income

Non-residents receiving Isle of Man source income, for example, rent or pension payments, will be required to complete an income tax return, which will be issued on 6 April each year and will cover the tax year ending on the previous 5 April.

For example, the return form issued on 6 April 2016 will cover the year from 6 April 2015 to 5 April 2016.

Details of all income received must be included on the return, and the return form must be submitted to the Income Tax Division by the following 6 October or a £100 penalty will be applied.

If you are in receipt of a pension paid from the Isle of Man please also refer to the non-resident pensioners page.

For details on how non-resident income tax liabilities are calculated please refer to Practice Note 130/06.

It is important to note that the tax rates and personal allowance used in this Practice Note were those in force in 2006 when it was published. Personal allowances and tax rates are subject to change in the Island’s annual budget, so please refer to the Rates and Allowances link on the left for the rates and allowances applicable for later years of assessment.

Individuals who become resident or who cease residence in a year of assessment will be entitled to both a resident and a non-resident personal allowance, but the allowances will both be apportioned according to the date residence commenced or ceased.

Non-resident individuals who are married/civil partners are not entitled to opt for joint taxation with their spouse/civil partner. If a non-resident couple receive income from the Isle of Man, then both parties will be liable to pay tax on their income.