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Construction industry sub-contractors

How is the tax deducted allocated?

There will normally be one allocation of tax on an annual basis.

How do I know the contractor has paid my tax?

Each time you receive a payment the contractor will provide you with a certificate, form C11. You should keep the certificates in a safe place as they are your evidence of pay and tax deducted, and may be required to support your Income Tax Return. At the end of the tax year the contractor will provide you with form C14 showing the total of the gross payments made to you in the year, the amount paid for materials, and the total tax deducted. Also recorded on the form will be your personal details and where appropriate your tax exemption number, this form is available from Government Office, Buck's Road, Douglas. The form should be submitted with your Income Tax Return.

Can I apply for a part year allocation of tax?

Yes you can. If you have had deductions during the tax year and would like to have these credited to your assessment by the 1st January, you should make a request to the Income Tax Division. On receipt of the request the Income Tax Division will contact the contractor to confirm the amount of tax deducted. A part year allocation can then be processed.

What conditions apply to qualify for a tax exemption certificate?

You must be resident on the Island for at least six months. There must not be any outstanding balances on tax, Class 4 or interest for any year; or there must be agreed payments arrangements in force.

All your returns must have been submitted.

You must be registered with the Income Tax Division.

If you require a work permit the Income Tax Division must take a photocopy of it.

UK Contractors will require an Isle of Man exemption Certificate. Please contact the Division directly for advice.

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