Isle of Man Income Tax and National Insurance News

NI changes to come into effect next month

Mon, 20 Mar 2023 15:20:21 GMT

Following the approval of the Budget at February's sitting of Tynwald, a series of changes to National Insurance contributions will come into effect from 6 April 2023.

The Primary Threshold at which Employees start paying National Insurance will rise by 5% in line with the average increase in earnings from £138 to £145 per week. In addition, the Secondary Threshold for employers will also increase to £145 per week.

There will be a similar adjustment in the Upper Earnings Limit, which is the point at which employees pay a lower rate of National Insurance from £823 to £864 per week.

These changes will ensure enough income is received by the National Insurance Fund to afford this year's significant increases in state pensions, other benefits and an allocation to the funding of the Manx NHS.

There will be no changes to Class 1 and 4 National Insurance rates for 2023-24.

Class 2 contributions will increase to £5.70 per week for self-employed and £7.00 per week for share-fisherman.

Class 3 contributions will increase to £17.45 per week.

Treasury Minister Dr Alex Allinson MHK said:

'During this year's Budget debate several Tynwald Members expressed concern about the long term future of the National Insurance Fund given the recent independent actuarial review which forecast that without action it might be exhausted by 2047-48 which is five years earlier than previously predicted.

'Treasury recognise that measures need to be implemented to ensure the long-term stability of our NI scheme so that not only can it fund our pension and benefit scheme but also support economic growth. I intend to come back to Tynwald later in the year with what action we are going to take to address the issues contained in the report.

'With that in mind it would not have been prudent to make significant changes to the thresholds at this time and while some might have wished for a bigger increase the change that has been approved will save employees up to £40.04 a year and employers up to £ 46.59 for each employee they have. The changes to the National Insurance thresholds will ensure that we have sufficient funds to support the pensioners of today, and those of the future.'

Budget 2023 at a glance

Tue, 21 Feb 2023 11:38:26 GMT

The income tax personal allowance will remain at £14,500 for a resident individual and £29,000 for a jointly assessed couple
For higher earners, the personal allowance will be tapered and reduced by £1 for every £2 that a person’s total income is above £100,000 (£200,000 for jointly assessed couples). This means if a person’s total income is £129,000 (£258,000 for jointly assessed couples) or above their personal allowance will be zero
The income tax lower rate for individuals remains at 10% and the higher rate at 20%. The threshold at which the higher rate of income tax becomes payable remains at £6,500 for an individual and £13,000 for a jointly assessed couple
The first £600 of any general benefits in kind, provided to an employee by an employer, will be exempt from income tax. Only the amount above £600 will now be taxable. This will not apply in respect of accommodation and associated expenses. The treatment of bicycles, cars and fuel remains unaffected
The National Insurance Holiday Scheme is amended as follows from 6 April 2023:
- The maximum value of a refund is increasing from £4,000 to £4,400
- The minimum annual gross salary which must be earned in order to qualify for a refund is increasing from £21,000 to £23,000
- The requirement to work a minimum number of hours to qualify for a refund is being removed
The National Insurance thresholds and upper earnings limit will be increased by 5%. Class 2 and Class 3 rates will be increased accordingly

Key rises in the following benefits:

Pensioners
- Following the restoration of the ‘triple lock’ uprating -
- Basic state pension (10.1%)
- Additional pension – ‘SERPS’ (10.1%)
- Manx State Pension – up to full amount (10.1%)
- Manx State Pension – protected amounts (10.1%)
Family/Other
- Maternity allowance, adoption allowance and paternity allowance (16.8%)
- Child Benefit (9.8%)
- Employed Person’s Allowance – basic allowances and allowances for children (9.8%)
Disability
- Carer’s Allowance (10.7%)
- Attendance Allowance (9.8%)
- Disability Living Allowance (9.8% generally, 10.1% for higher rate mobility component)
- Income Support Carer Premium (17.1%)
- Income Support Disability and Disabled Child Premiums (9.8%)
- Nursing Care Contribution (10.1%)
The increase in Carer’s Allowance will benefit almost 600 carers
Around 19,000 pensioners will see their State Pension increased by 10.1%
Approximately 3,500 individuals and families of working age on low incomes will benefit from increases in Employed Person’s Allowance, Income Support and income-based Jobseeker’s Allowance
Economic Strategy Fund established with funding of £100 million to support delivery of the Economic Strategy for the Island
A five-year capital investment programme worth £442.4 million, with £233.5 million allocated to Central Government schemes
The Healthcare Transformation Fund will be topped up by a further £3.5 million to support the ongoing implementation of recommendations from the Sir Jonathan Michael report

Deadline for corporate income tax returns for accounting periods ended 31 December 2021

Mon, 12 Dec 2022 11:53:32 GMT

Corporate taxpayers are advised that the effective final deadline for submission of income tax returns for accounting periods ended 31 December 2021 is midnight on 3 January 2023.

The due date is 1 January 2023 but as the Income Tax Division is closed on that date, returns will not be considered late provided that the fully completed form is submitted by midnight on 3 January 2023.

If a corporate taxpayer is late submitting their income tax return they may be liable to a £250 penalty.

The Income Tax Division telephone lines and public counters are open over the Christmas period at the following times:

Dates	Counter Times	Telephone Times
Thursday 22 December 2022	9am to 4pm	9am to 5:30pm
Friday 23 December 2022	9am to 4pm	9am to 4pm
Monday 26 December 2022Tuesday 27 December 2022 Wednesday 28 December 2022	Closed	Closed
Thursday 29 December 2022	9am to 4pm	9am to 5:30pm
Friday 30 December 2022	9am to 4pm	9am to 4pm
Monday 2 January 2023	Closed	Closed

Tax bill payments due on 6 January 2023

Mon, 28 Nov 2022 07:00:07 GMT

Payments of any outstanding amounts for 2021/22 personal tax assessments and 2022/23 payment on account notices are due on 6 January 2023.

There are several ways to pay tax bills, including an online service payment facility which allows people to avoid potentially large queues at the Income Tax Division office as the payment date approaches. For more information, please visit gov.im/incometax and select Payment Methods.

Assistance can also be provided in completing the process either in person at the Income Tax Division or by telephoning +44 1624 685400.

Deadline for submitting personal income tax returns is just over one week away

Tue, 27 Sep 2022 10:20:30 GMT

There is now just over one week to go until the 6 October 2022 deadline for the submission of personal income tax returns.

Submitting online is already the preferred method for the majority of Isle of Man residents this year.

Visit services.gov.im to find out how to get registered for online tax services and the wide range of benefits it can bring. These include:

submitting and viewing a tax return online;
receiving instant confirmation of a tax return submission;
reviewing assessments and balance details easily and securely;
making secure online payments; and
having income tax refunds paid directly into a bank account.

The process is easy to navigate. Once a person is registered, online tax returns are already populated with salary and state benefit details, removing the need to look up and provide the information manually.

An animated instruction video has been produced this year to help people go through the process step-by-step. It’s available to view below and on the Isle of Man Government Youtube channel.

Income Tax Division staff are available to offer support to anyone who wishes to submit their return online, either for the first time or perhaps if encountering problems along the way.

Paper returns can be put through the letterboxes located at the front entrance to, or on the 2nd floor inside, Government Office. If anyone requires a duplicate return, they should contact the Division immediately so that it can be issued and returned before the deadline.

If the Income Tax Division has not received personal tax returns for the year ended 5 April 2022 by Thursday 6 October 2022, taxpayers will be charged a £100 penalty. If the return has still not been received by the Division by 6 April 2023, a further £200 penalty will be charged.

Even if the penalties are paid, the return must still be submitted and people may be prosecuted for failing to do so.

Should you need to contact the Income Tax Division there are many ways to do so:

Public Counters – open from 9am to 4pm Monday to Friday (temporarily extended to 5pm Monday 3 October to Thursday 6 October)
Telephone – +44 1624 685400 – lines open Monday to Thursday – 9am to 5:30pm and Friday – 9am to 5pm
E-mail – personal and general Tax and National Insurance queries – incometax@itd.treasury.gov.im
Additional contact email addresses are available from the website

Sign up for online services and save time

Tue, 19 Jul 2022 09:32:30 GMT

More and more people are using Online Services for a range of reasons, including searching for jobs, paying rates and utility bills, and applying for licences.

One of the most popular ways to use Online Services is to submit a personal tax return.

Numbers have increased significantly in recent years, and it is now the preferred method for the majority of Isle of Man residents with more than 57 per cent submitting online ahead of the 2021 deadline.

The process is easy to navigate. Once you register, online tax forms are already populated with salary and state benefit details, removing the need to look up and provide the information manually.

As the countdown continues towards this year’s 6 October deadline, those who have not yet made the switch are being encouraged to sign up for the convenient, secure and environmentally-friendly service.

An animated instruction video has been produced this year to help people go through the process step-by-step. It’s available to view below and on the Isle of Man Government Youtube channel.

Visit services.gov.im to find out how to get registered for the wide range of benefits Online Services can bring. In addition to submitting and viewing a tax return online, these include:

Receiving instant confirmation of a tax return submission
Reviewing assessments and balance details easily and securely
Making secure online payments
Having income tax refunds paid directly into a bank account

The Income Tax Division continues to provide a professional service for those who do not have internet access or prefer to send in paper copies of their return forms.

Further help and guidance is available on the Government website or by contacting +44 1624 685400 or incometax@gov.im

Consultation launched into modernising National Insurance

Mon, 18 Jul 2022 10:22:31 GMT

A consultation process has opened today aiming to gather views on National Insurance.

The exercise follows the publication of an independent report into the National Insurance Scheme, commissioned by Treasury last year. The report identified a number of areas that could be reformed to make the scheme fairer, and to remove certain anomalies.

Treasury Minister Dr Alex Allinson MHK said:

‘The National Insurance Scheme is not well understood by many but it plays a significant role in providing benefits and state pensions to large numbers of people. It is only right that those who benefit from this scheme should, where appropriate, contribute to it.’

The consultation raises the following issues:

whether all workers should pay National Insurance regardless of how their affairs are structured
whether employees who own their own business should pay National Insurance which aligns with a self-employed individual
removing the requirement to pay Class 2 National Insurance contributions on a monthly basis and paying them instead alongside Class 4 National Insurance contributions as part of an income tax assessment
aligning definitions so that, where possible, income from employment is treated equally for both the purposes of National Insurance and income tax

Minister Allinson added:

‘For any taxation scheme to maintain public confidence it must be fair and easy to understand. The current scheme has changed very little since the mid-1970s and since then we have seen significant changes in our economy and the way people work.

‘The consultation which is now under way is designed to begin reforming the current scheme and adapting it to the needs of the Island in the 21^st century. I would urge individuals and organisations to get involved and help provide as comprehensive a picture as possible.’

The consultation and associated documents, which may be downloaded, can be found by visiting the Isle of Man Government’s online consultation hub.

For those unable to access the consultation hub, a paper version of the consultation can be requested by emailing Consultation.ITD@gov.im@gov.im or calling +44 1624 685400.

The process will run for 12 weeks and conclude on Friday 7 October 2022.

Over 1,000 company and business annual returns submitted online

Thu, 12 May 2022 11:42:33 GMT

Over 1,000 Isle of Man companies and businesses have submitted their annual returns using a new online service introduced in November 2021 by the Isle of Man Companies Registry (the Registry).

All Isle of Man registered companies and businesses are required to submit an annual return on the anniversary date their business was registered. An annual return provides details of an organisation’s general information, such as its registered office and its company officers. The return is essential for ensuring the information the Registry holds about the organisation is accurate and up-to-date.

Dr Alex Allinson MHK, Minister for Enterprise, commented:

‘The availability of this new online process is beneficial for the majority of Island companies and businesses, streamlining a previously administrative and time consuming procedure for both businesses and the Registry.

‘The previous process meant that in some cases, an annual return for a company could extend to seven pages, with the vast majority of the information submitted on the form already known to the Registry. This new process is quick and simple, saving time for the business and avoiding the frustration of returns being rejected due to simple administrative omissions.

‘Each year the Companies Registry receives over 20,000 paper annual returns which will now be eligible to submit using the online process. The adoption of a digital-first approach is not only better for businesses, but also contributes to a greener Registry reducing significantly the amount of paper which is received and maintained.

‘Ensuring we are continually reviewing our processes is key to the Island maintaining and enhancing its reputation as an internationally responsible business centre and increasingly sustainable jurisdiction.’

Companies and businesses which are operating under the provisions of the Companies Act 1931 Act, Companies Act 2006 Act, Foreign Companies Act 2014 or Registration of Business Names Act 1918 are able to take advantage of the new online service.

Companies and businesses who are eligible for online submission will be sent a letter with a unique one-time access code two weeks before the return is due. This code will allow them to sign in to the Registry’s system from the annual return date and verify their organisations details. Provided that companies and businesses have informed the Registry of any notifiable changes, the system will generate an automatically populated return which can be summited and paid for online.

Kate Evans, Director of Independent Financial Consultants Limited, commented:

‘Using the new online annual return process for my business this year made the process far quicker than the previous paper method. The online service was easy to access and simple to use and has made submitting my return this year much more convenient.’

Further information and guidance is available at the 'File an annual return' page.

Isle of Man Companies who would like guidance on submitting their annual return form can contact the Companies Registry by email at companiesregistry@gov.im

Tax return deadline approaching for employers and contractors

Tue, 19 Apr 2022 07:00:35 GMT

The 5 May 2022 deadline for submitting employer’s and contractor’s tax returns is now just over two weeks away.

If the Income Tax Division has not received the tax returns for the year ended 5 April 2022 by 5 May 2022, a £250 penalty will be charged. Employers and contractors may also be liable to a penalty charge of £50 per day for each day that the return continues to remain outstanding, commencing from the day after that on which the £250 penalty is charged.

Even if the penalties are paid, the tax returns must still be submitted and the employer or contractor may be prosecuted for failing to do so.

Employers with fewer than five employees, who are not currently registered for online services, are reminded that they too can submit their tax return online. Anyone who is interested in doing so can register through Online Services.

If you have any concerns or questions regarding signing up to Online Services you can contact the Income Tax office in the following ways:

Phone the Customer Service Team on +44 1624 685400

Visit or write to the Customer Service Team on 2nd floor, Government Office, Buck’s Road, Douglas. Office opening hours are Monday to Friday 9am - 4pm.

Email the Customer Service Team - incometax@itd.treasury.gov.im

Isle of Man suspends tax co-operation with Russia

Fri, 18 Mar 2022 12:04:18 GMT

The Isle of Man has today suspended all forms of tax co-operation with Russia in light of the exceptional and distressing events in Ukraine and following consultation with the UK Government.

The Isle of Man complies fully with all international tax standards, which includes exchanging information for tax purposes with many countries. As a party to the Convention on Mutual Administrative Assistance in Tax Matters, the Island has a legal basis on which to exchange tax information with Russia. In the current circumstances, and the imposition of sanctions, it is deemed inappropriate to continue to share information with Russia under the Convention.

Treasury Minister David Ashford MBE MHK said:

‘As a consequence of its military activity in Ukraine, the Isle of Man will not assist Russia in any way. The Island has been a consistent and strong supporter of international information exchange for tax purposes as a tool for combatting tax evasion and aggressive avoidance.

‘It would, however, be wrong to provide information to Russia that could be used for its economic benefit at a time when the Island has imposed economic sanctions.’

2022/23 Notices of Coding

Fri, 11 Mar 2022 07:00:07 GMT

In his Budget speech last month, the Treasury Minister announced changes in income tax personal allowances as follows:

Personal allowances	2022/23	2021/22
	£	£
Single person	14,500	14,250
Jointly assessed couples	29,000	28,500

The Income Tax Division is preparing to issue 2022/23 tax codes to people in employment. If the only change to an employee’s tax code is as a result of the above, a coding notice (form T1) will not be issued to the employee. Employers, however, will be notified of all changes to their employees’ tax codes.

Sign up for online services and save time

One of the most popular ways to use Online Services is to submit personal income tax returns. This was the preferred method for the majority of Isle of Man residents with more than 55 per cent submitting tax returns this way during the 2020/21 tax year.

The 2021/22 Tax Returns will be issued from 6 April 2022 sign up to Online Services now and file your return electronically, saving time and money to both you and the Isle of Man Government.

If you have any concerns or questions regarding your tax code or signing up to Online Services you can contact the Income Tax office in the following ways:

Phone the Customer Service Team on +44 1624 685400
Visit or write to the Customer Service Team on 2nd floor, Government Office, Buck’s Road, Douglas. Office opening hours are Monday to Friday 9am - 4pm.
Email the Customer Service Team on incometax@itd.treasury.gov.im

Budget 2022 - Practice Notes

Tue, 15 Feb 2022 17:12:19 GMT

In his Budget speech today, Treasury Minister David Ashford MBE MHK announced various taxation and National Insurance measures.

The Income Tax Division of Treasury has today published two Practice Notes.

PN 218/22 – Budget 2022 - Income Tax and National Insurance Proposals
PN 219/22 – TT Homestay Allowance

Social Security: changes to payment dates and opening hours over Christmas period

Thu, 16 Dec 2021 16:03:06 GMT

Customers should note that the Social Security offices at Markwell House in Market Street, Douglas, will be closed on:

Monday 27 December 2021
Tuesday 28 December 2021
Wednesday 29 December 2021
Monday 3 January 2022

There will also be no face-to-face Social Security services at Ramsey Town Hall on Tuesday 4 January due to the building being closed.

Additionally, people who collect their benefits and pensions at the Post Office using their MiCard are reminded that most Post Offices and sub Post Offices will close at lunchtime on Christmas Eve, Friday 24 December, and New Year’s Eve, Friday 31 December. Customers should check exact times with their preferred Post Office.

MiCard payments due for collection on Friday 24, Monday 27, Tuesday 28 and Wednesday 29 December will be made available for collection at Post Offices from Thursday 23 December.

MiCard payments due for collection on Friday 31 December and Monday 3 January can be collected from Thursday 30 December.

For further information, call the free general enquiries number on +44 1624 685656 or visit gov.im/socialsecurity

Financial Sanctions: Myanmar

Mon, 13 Dec 2021 12:40:45 GMT

This news release is issued to publicise the addition of 4 new entries to the Myanmar sanctions regime.

The Myanmar Sanctions Regulations 2021 [SI 2021/496] (“the Myanmar Regulations”) have effect in the Isle of Man by the Myanmar (Sanctions) (Isle of Man) Order 2021 [SI 2021/529] (“the 2021 Order”).

The Myanmar Regulations establish a sanctions regime for the purpose of promoting the peace, stability and security of Myanmar, respect for democracy, the rule of law and to discourage repression of the civil population as well as respect for human rights in Myanmar.

On 10 December 2021, the Foreign, Commonwealth and Development Office updated the UK Sanctions List. This list provides details of those designated under regulations made under the Sanctions Act.

The following entries have been added and are now subject to an asset freeze.

Directorate For Defence Industries (Group ID: 14165)
Directorate For Defence Procurement (Group ID: 14166)
Myanmar War Veterans Organisation (Group ID: 14163)
Quarter Master General Office (Group ID: 14164)

Full details can be found in the attached Annex to this news release.

Financial institutions and other persons are requested to check whether they maintain any accounts or otherwise hold funds or economic resources for, or provide financial services to, the designated entities. If so, they must freeze such accounts or other funds and, unless licensed by the Treasury, refrain from dealing with said funds or economic resources, and suspend the provision of any financial services. They must also report their findings to the FIU.

Failure to comply with financial sanctions legislation or to seek to circumvent its provisions is a criminal offence.

Further details of the sanctions regime related to Myanmar and links to the UK’s Consolidated List of Individuals and entities subject to other financial sanctions regimes may be found on the Customs and Excise pages of the Isle of Man Government website.

Important information - deadline for corporate income tax returns for accounting periods ended 31 December 2020

Mon, 13 Dec 2021 12:05:05 GMT

Corporate taxpayers are advised that the effective final deadline for submission of income tax returns for accounting periods ended 31 December 2020 is midnight on 4 January 2022.

The due date is 1 January 2022 but as the Income Tax Division is closed on that date, returns will not be considered late provided that the fully completed form is submitted by midnight on 4 January 2022.

If a corporate taxpayer is late submitting their income tax return they may be liable to a £250 penalty.

The Income Tax Division telephone lines and public counters are open over the Christmas period at the following times:

Dates	Counter Times	Telephone Times
Thursday 23 December 2021	9am to 2pm	9am to 5:30pm
Friday 24 December 2021	9am to 2pm	9am to 4pm
Monday 27 December 2021 Tuesday 28 December 2021 Wednesday 29 December 2021	Closed	Closed
Thursday 30 December 2021	9am to 2pm	9am to 5:30pm
Friday 31 December 2021	9am to 2pm	9am to 4pm
Monday 3 January 2022	Closed	Closed

National Income Report indicates 1.9% growth in GDP

Mon, 22 Nov 2021 16:51:31 GMT

The Isle of Man’s economy grew by 1.9% in 2019/20 compared to the previous year.

The figure is published in the annual Isle of Man National Income 2019/20 report, produced by the Economic Affairs division of the Cabinet Office.

In addition to providing a measure of the size and growth of the Manx economy, the document highlights the changing importance of sectors within the economy and the emergence of new economic activity.

The 2019/20 report shows that there was an increase in growth for the Island’s economy by 1.9% compared to 2018/19, or 0.1% after taking into account inflation. Other key results from the report include:

Total Gross Domestic Product increased from £5.43bn to £5.53bn
Increase in Gross National Product (as well as Gross National Income) of 2.3%, or 0.5% in real terms (compared to 7.8% in 2018/19)
ICT and Other Professional Services were the most significant drivers of economic growth in 2019/20, increasing in size by £97.4m and £34.2m respectively.
Just over half the sectors in the economy (12) experienced growth, whilst the remaining 11 sectors saw contractions
Insurance continues to be the largest sector of the Island’s economy, accounting for 19.3% of the economy, with eGaming contributing 17.1%

The report can be found at the Economic Affairs section of the Isle of Man Government website.

Isle of Man and Ireland sign updated taxation agreement

Fri, 19 Nov 2021 12:49:31 GMT

Deputy Chief Minister Jane Poole-Wilson MHK is pictured with the ambassador of Ireland to the United Kingdom Adrian O’Neill signing a Protocol amending an existing Taxation Agreement between the Isle of Man Government and the Government of Ireland.

The Protocol brings the Taxation Agreement signed in 2008 up to date and underlines both parties’ commitment to the Organisation for Economic Co-operation and Development’s latest international standards in respect of Base Erosion and Profit Shifting (BEPS).

Tynwald will be required to ratify the changes to the agreement. Once this process is completed in both the Isle of Man and Ireland, the Protocol will come into force.

The signing took place at the British-Irish Council meeting currently taking place in Cardiff, hosted by the Welsh Government.

Inflation Report: October 2021

Thu, 11 Nov 2021 11:48:55 GMT

The latest inflation report, compiled and published by the Economic Affairs team at the Cabinet Office, shows inflation stood at 4.4% for October 2021.

A summary and the full report are available on the Inflation page.

Inflation Report: September 2021

Mon, 01 Nov 2021 12:21:57 GMT

The latest inflation report, compiled and published by the Economic Affairs team at the Cabinet Office, shows inflation stood at 5.0% for September 2021.

A summary and the full report are available on the Inflation page.

Deadline for submitting personal income tax returns now just a few days away

Wed, 29 Sep 2021 06:00:19 GMT

There are now just a few days to go until the 6 October 2021 deadline for the submission of personal income tax returns.

Submitting online is already the preferred method for the majority of Isle of Man residents this year.

Visit services.gov.im to find out how to get registered for online tax services and the wide range of benefits it can bring. These include:

submitting and viewing a tax return online;
receiving instant confirmation of a tax return submission;
reviewing assessments and balance details easily and securely;
making secure online payments; and
having income tax refunds paid directly into a bank account.

The Income Tax Division staff are available to offer support to anyone who wishes to submit their return online, either for the first time or perhaps if encountering problems along the way.

Paper returns can be put through the letterboxes located at the front entrance to, or on the 2nd floor inside Government Office. If anyone requires a duplicate return, they should contact the Division immediately so that it can be issued and returned before the deadline.

If the Income Tax Division has not received personal tax returns for the year ended 5 April 2021 by Wednesday 6 October 2021, taxpayers will be charged a £100 penalty. If the return has still not been received by the Division by 6 April 2022, a further £200 penalty will be charged.

Even if the penalties are paid, the return must still be submitted and people may be prosecuted for failing to do so.

Should you need to contact the Income Tax and National Insurance Division, there are many ways to do so:

Public Counters – open from 9am to 2pm Monday to Friday (temporarily extended to 5pm Monday to Thursday and 4.30pm Friday up to and including 6 October)
Telephone – +44 1624 685400 – lines open Monday to Thursday 9am to 5.30pm and Friday 9am to 5pm

E-mail personal and general tax queries to incometax@itd.treasury.gov.im

Additional contact email addresses are available from the Income Tax website