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Guidance notes

Below are links to the current versions of the most commonly requested Guidance Notes.

NumberDescription
GN1 Return Form Guide 2020-21
GN1S Return Form Guide Simplified 2020-21
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 2021
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
GN59 Application of the Income Tax Acts to Partnerships and Limited Liability Companies
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