Personal Tax Frequently Asked Questions
How do I register and log on to online services?
Please visit Online Services and select Individual Tax Services. You may need to create an Isle of Man Government Online account prior to requesting an Activation Code. Once received your will be able to enrol. This is a one-off process.
When will I receive my assessment?
Tax returns are processed in date of receipt order but delays can occur when incomplete or additional third party information is required. It is always recommended that the tax return is submitted as soon as you have gathered all of the relevant supporting documentation. Filing your tax return online may result in an immediate assessment and may be a quicker than filing a paper tax return.
When will I receive my refund?
Where a refund is due, this will be issued after you have received the tax assessment. Using Online Services enables you to request any refund be paid direct into your bank account.
What is a Payment on Account?
You may receive a Payment on Account (POA) if you have income which is not subject to tax at source. For example, income from self-employment, bank and building society interest, dividends and non-Manx pensions. More information on the POA system can be found in Guidance Note – GN3.
When is the deadline for submitting my tax return form?
Tax returns are required to be submitted by 6 October annually unless you have left the Island or are otherwise advised. If you have left the Island you have 6 months from that date to make the return.
What happens if I don’t submit my return form by the deadline date?
If your return form is filed late you will receive a late return form penalty of £100. If the return has not been filed within 12 months of issue, an additional £200 late return form penalty will be charged.
What happens when I have a change in circumstances?
If you have a change in circumstances please inform the Income Tax Division at the earliest opportunity. For example, getting married, separating, retiring, becoming self-employed or leaving the Island.
You may need to complete a form, such as when leaving the Island. Online Tax Services provides the ability to update your address and contact information.
You can also change your address at the Update Address service.
What if I need to make a payment?
Payments
Each assessment notice will state the due and payable date. An assessment notice for example is due on the 6 January annually, or within 30 days if processed after the 6December, or a revision to the original assessment notice.
Please visit our Payment Methods page for details on how a payment can be made.
Interest
Late payment of income tax may be subject to an interest charge which is currently 5%.
