Guidance notes

This page provides links to the current versions of Guidance Notes issued. If you are unable to find the information or details that you require, please contact the Income Tax Division, contact methods and current opening times are shown on our Contact Details page.

Number	Description
GN1	Return Form Guide 2022-23
GN1S	Return Form Guide Simplified 2022-23
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 2023
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
	Common Reporting Standard Guide – January 2022 Update
GN54	New Requirements for Accounting Records
GN55	FATCA Guidance Notes – November 2020 Update
GN55	FATCA Guidance Note – January 2022 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 - Replaced August 2022
GN58	Company Income Tax Return - Accounting Periods ending on or after 31 December 2019 - August 2022 Update
GN59	Application of the Income Tax Acts to Partnerships and Limited Liability Companies
GN60	Notice of Decision and the Right to Appeal
GN61	Partnership and Limited Liability Company Return Form Guide