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FATCA and Common Reporting Standard

The Isle of Man signed Intergovernmental Agreements to Improve International Tax Compliance in 2013 with both the UK and the United States of America.

The following documents provide details of the Agreements, the Regulations that give effect to the Agreements and the joint Guidance Notes produced by the Isle of Man, Jersey and Guernsey.

Reporting Reminder June 2017

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CRS and Competent Authority Agreements
Document
Industry Advisory Notice - AEOI June 2017
Industry Advisory Notice - AEOI March 2017
Income Tax (Common Reporting Standard) (Amendment) Regulations 2017 - 22 February 2017
Industry Advisory Notice AEOI - December 2016
Agreement between the competent authorities of the Isle of Man and the Turks and Caicos Islands on the automatic exchange of financial account information to improve international tax compliance - 01 July 2016 (Turks and Caicos Islands) and 03 July 2016 (Isle of Man)
Industry Advisory Notice - AEOI 01 June 2016
Agreement between the competent authorities of the Isle of Man and the British Virgin Islands on the automatic exchange of financial account information to improve international tax compliance - 21 March 2016 (Isle of Man) and 30 March 2016 (British Virgin Islands)
Isle of Man CRS Guidance Note - 1 March 2016
Industry Update - AEOI - 1 March 2016
Joint Declaration between the Isle of Man and Switzerland - 20 January 2016
Industry Update – Common Reporting Standard (CRS) Update - 23 December 2015
Agreement between the Competent Authorities of the Isle of Man and The Cayman Islands on Automatic Exchange of Financial Account Information to Improve International Tax Compliance - Signed 25 September 2015
Agreement between the Competent Authorities of the Isle of Man and Guernsey on Automatic Exchange of Financial Account Information to improve International Tax Compliance - Signed 13 February 2015
Agreement between the Competent Authorities of the Isle of Man and Jersey on Automatic Exchange of Financial Account Information to improve International Tax Compliance - Signed 13 February 2015
Multilateral Competent Authority Agreement on Automatic Exchange of Financial Information - Signed 29 October 2014
Income Tax (Common Reporting Standard) Regulations 2015 - 23 October 2015
Industry Update – Transition From UK IGA – CRS - 15 October 2015
FATCA Agreements and Regulations
Document
Alternative Reporting Regime (ARR) - Reporting Template  - 1 March 2016
Competent Authority Agreement Between The Competent Authorities of the United States of America and the Isle of Man - 14 October 2015
Agreement between the Government of the United States of America and the Government of the Isle of Man to Improve International Tax Compliance and to Implement FATCA - Effective 1 July 2014
The International Tax Compliance (United States of America) Regulations 2014 - In Operation 30 June 2014
Agreement Between The Government Of The United Kingdom Of Great Britain And Northern Ireland And The Government Of The Isle Of Man To Improve International Tax Compliance - Effective 1 July 2014
Agreement Between The Government Of The United Kingdom Of Great Britain And Northern Ireland And The Government Of The Isle Of Man To Improve International Tax Compliance - Amended Annex II and III
The International Tax Compliance (United Kingdom) Regulations 2014 - In Operation 30 June 2014
Current Guidance (Clean)
Document
IOM FATCA/CRS Self Certification Example – Individual - 23 December 2015
IOM FATCA/CRS Self Certification Example – Entity - 23 December 2015
FATCA Guidance Notes - Issued 15 December 2014
Pensions Annex – Isle of Man - Issued 28 July 2014
Archive of Guidance and Tracked Documents
Document
FATCA Guidance Notes (Tracked) - Issued 15 December 2014
FATCA Guidance Notes (Clean) - Issued 28 July 2014
FATCA Guidance Notes (Tracked) - Issued 28 July 2014
FATCA Guidance Notes (Clean) - Issued 1 April 2014
FATCA Guidance Notes (Tracked) - Issued 1 April 2014
FATCA Guidance Notes (Clean) - Issued 31 January 2014
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