Leaving the Island
If you are permanently leaving the Island to become resident elsewhere, you need to contact the Income Tax Division and request a Cessation of Residence form. This form asks several questions regarding your intentions, and will enable the Income Tax Division to finalise your Isle of Man resident tax affairs.
You will also be required to submit an income tax return form from 6 April to your date of departure.
A return form penalty of £100 will be charged if the return is not submitted within 6 months of your date of departure, with a further £200 penalty charged if the return is not submitted within 12 months of departure.
If you continue to be in receipt of certain Isle of Man source income then you may be required to submit non-resident return forms. Please refer to our page on Receiving Isle of Man source income.
Please note that if you are a shareholder of a relevant Isle of Man company and in receipt of attributed income, then the date of attribution will be brought forward to the date that you cease residence in the Isle of Man. See Attribution Regime for Individuals for further information.
If you are leaving the Isle of Man on a temporary basis only, for example, you intend to return to the Isle of Man to reside and are not moving to a new country on a permanent basis, then the Division may continue to class you as resident for the period you are absent from the Isle of Man. However, if your period of absence spans a complete tax year (6 April - 5 April) then you may be classed as non-resident for that tax year.
If you have any questions or require further help or advice please contact the General Enquiries team on +44 1624 685400.