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Guidance notes
Below are links to the current versions of the most commonly requested Guidance Notes.
Number
Description
GN1
Return Form Guide 2019-20
GN1S
Return Form Guide Simplified 2019-20
GN1NR
Non-Resident Return Guide
GN2
Assessment Notice - Notes for Guidance
GN3
Basis of Assessment and Payment on Account
GN4
Self Employment
GN5
Double Taxation Relief
GN10
Students and School Leavers
GN13
Separation & Divorce or Dissolution
GN14
Tax Relief for Private Medical Insurance
GN16
Instalment Payments and Coding
GN21
Contractors Guide 2011
GN26
Taxation of Married Couples and Civil Partners
GN28
Payments to Non-Residents
GN29
Personal Allowance Credits
GN31
Application of the European Savings Directive for Isle of Man Paying Agents
GN31a
Application of the European Savings Directive for Isle of Man Paying Agents. Effective from 1 July 2011
GN32
Tax Investigations
GN33
Completion of Disclosure Reports
GN34
Incorrect Tax Returns up to 5 October 2016
GN34
Incorrect Tax Returns Effective 6 October 2016
GN35
Income Tax Return - Penalty for Non Submission
GN36
Distributable Profits Charge
GN37
Tax Arrangements following a Death
GN38
The Pay & File Income Tax System for Companies
GN39
Company Return Form Guidance Notes - DPC
GN39
Company Return Form Guidance Notes - ARI
GN39
Company Return Form Guidance Notes - Post ARI
GN40
Benefit in Kind Guide 2011
GN41
Attribution Regime for Individuals
GN42
Overview of the Attribution Regime for Individuals
GN43
Tax Information Exchange Agreements
GN44
Sub Contractors Guide 2011
GN46
Employers Guide 2011
GN47
Repeal of the Attribution Regime for Individuals
GN49
Taxation of Distributions from Corporate Taxpayers
- issued April 2017 (Box 3 updated)
Taxation of Distributions from Corporate Taxpayers
(Replaced November 2015)
Taxation of Distributions from Corporate Taxpayers
- issued November 2015
Summary of Changes
GN50
Personal Service Companies
GN51
Income Tax Cap
- Updated February 2020
GN52
Corporate Online Return Guide
GN53
Common Reporting Standard Guide – Replaced December 2017
Common Reporting Standard Guide – December 2017 Updated
Common Reporting Standard Guide – November 2020 Update
GN54
New Requirements for Accounting Records
GN55
FATCA Guidance Notes – November 2020 Update
GN56
Written Determinations the Right to Appeal
GN57
Mutual Agreement Procedure in the Isle of Man's Double Taxation Agreements
GN58
Company Income Tax Return - Accounting Periods ending on or after 31 December 2019
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