| 2014 |
|---|
| Practice Note Number |
Description |
| PN 185/14 |
Key Employee Concession |
| PN 184/14 |
Tax Cap Election |
| PN 183/14 |
Budget 2014 Income Tax and National Insurance Proposal |
| 2013 |
|---|
| Practice Note Number |
Description |
| PN 182/13 |
Extension to Employer National Insurance Holiday Scheme |
| PN 181/13 |
Retail Tax - Updated |
| PN 180/13 |
Budget 2013 Income Tax and National Insurance Proposals |
| 2012 |
|---|
| Practice Note Number |
Description |
| PN 179/12 |
The Taxation of the Interest Component of Payment Protection Insurance (PPI) Compensation |
| PN 178/12 |
The Tax Treatment of Foundations |
| PN 177/12 |
Revised System for Requesting an Assessment in Default |
| PN 176/12 |
Income Tax Return Compliance |
| PN 175/12 |
Compulsory Use of Online Tax Services for Employers |
| PN 174/12 |
Removal of Concessions - Distributions - Updated 29 February 2024 |
| PN 173/12 |
Employer National Insurance Holiday Scheme |
| PN 172/12 |
Restriction of General Deductions |
| PN 171/12 |
Budget 2012 - Income Tax and National Insurance Proposals |
| 2011 |
|---|
| Practice Note Number |
Description |
| PN 170/11 |
The Tax Treatment of Civil Partners |
| PN 169/11 |
Late Return Penalties for Employers and Contractors |
| PN 168/11 |
EUSD - New Reporting Procedures and Related Matters for Paying Agents |
| PN 167/11 |
Budget 2011 - Income Tax Proposals |
| 2010 |
|---|
| Practice Note Number |
Description |
| PN 166/10 |
Approved Pension Schemes - Investments |
| PN 165/10 |
Approved Pension Schemes - Update |
| PN 164/10 |
New Isle of Man Pension Scheme |
| PN 163/10 |
Taxation of Non-Executive Directors' Fees (Supplemental) |
| PN 162/10 |
Taxation of Non-Executive Directors' Fees |
| PN 161/10 |
Budget 2010 - Income Tax Proposals |
| 2009 |
|---|
| Practice Note Number |
Description |
| PN 160/09 |
Taxation of Trusts in the Isle of Man - Additional Guidance |
| PN 159/09 |
Taxation of Interest due from Kaupthing Singer and Friedlander (Isle of Man) Ltd (in Liquidation) |
| PN 158/09 |
Isle of Man Pensions Paid to Non-residents |
| PN 157/09 |
(updated) United Kingdom and Republic of Ireland Pensions |
| PN 156/09 |
Revision to the Assessor's Practice in Respect of Distributions from Company ReservesTHIS PRACTICE NOTE WAS WITHDRAWN 21 FEBRUARY 2012 |
| PN 155/09 |
Budget 2009 - Income Tax Proposals |
| PN 154/09 |
Interest and Repayment Supplement - Change of Rate |
| PN 153/09 |
Isle of Man Approved Pension Schemes - Triviality |
| 2008 |
|---|
| Practice Note Number |
Description |
| PN 152/08 |
Private Medical Insurance Relief - New Nightly Cash Benefit Limit |
| PN 151/08 |
Improving Compliance with Tax Return Obligations |
| PN 150/08 |
European Directive On The Taxation Of Savings Income - Further Update On Reporting Procedures And Related Matters For Paying Agents |
| PN 149/08 |
Taxation of Manx Pension Schemes Reform - Transitional Issues |
| PN 148/08 |
Budget 2008 - Income Tax Proposals |
| PN 147/08 |
Interest and Repayment Supplement - Change of Rate |
| 2007 |
|---|
| Practice Note Number |
Description |
| PN 146/07 |
1. Repeal of Corporate Charge Legislation 2. Introduction of Civil Penalties for Corporate Taxpayers |
| PN 145/07 |
The Taxation of Partnerships in the Isle of Man - Withdrawn WEF 1 July 2021 – see PN 217/21 |
| PN 144/07 |
Tax Residence in the Isle of Man (see PN208/20 in relation to paragraphs 16-20) |
| PN 143/07 |
Company Income Tax Return Form Requirement for Accounting Periods ending on or after 6 April 2007 |
| PN 142/07 |
Budget 2007 - Income Tax Proposals |
| PN 141-07 |
The Taxation of Trusts in the Isle of Man |
| PN 140/07 |
European Directive on Taxation of Savings Income - Update on Reporting Procedures and Related Matters for Paying Agents |
| 2006 |
|---|
| Practice Note Number |
Description |
| PN 139/06 |
Corporate Income Tax Regime - The New Basis of Assessment |
| PN 138/06 |
Corporate Taxpayers Income Derived from Land and Property in the Isle of Man |
| PN 137/06 |
The Zero Rate Extra-Statutory Concessions |
| PN 136/06 |
Administration of the Corporate Charge |
| PN 135/06 |
Repeal of Special Company Income Tax Regimes from 6 April 2007 |
| PN 134/06 |
Election to Pay Corporate Income Tax at a Rate of 10% |
| PN 133/06 |
The Corporate Charge |
| PN 132/06 |
Deferment of the State Retirement Pension |
| PN 131/06 |
Taxation of Married Couples |
| PN 130/06 |
Taxation of Non-resident Individuals |
| PN 129/06 |
Repayment Supplement |
| PN 128/06 |
Administration of the Tax Cap |
| PN 127/06 |
Taxation of Companies in the Isle of Man from 6 April 2006 |
| PN 126/06 |
Tax Residence in the Isle of Man |
| PN 125/06 |
Important Changes to Tax Codes |
| PN 124/06 |
Budget 2006 - Banking Business |
| PN 123/06 |
Budget 2006 - Income Tax Proposals |
| PN 122/06 |
Benefit in Kind - Withdrawal of Concession |
| PN 121/06 |
Tax Exempt Companies, International Companies, International Limited Liability Companies and International Limited Partnerships |
| 2005 |
|---|
| Practice Note Number |
Description |
| PN 120/05 |
Interest on Overdue Tax |
| PN 119/05 |
Construction Industry Tax Exemption Certificates |
| PN 118/05 |
EU Directive on the Taxation of Savings Income |
| PN 117/05 |
Commercial Buildings Allowance |
| PN 116/05 |
Treatment of Dividends received on a Current Year basis of Assessment |
| PN 115/05 |
Changes to the Repayment Supplement |
| PN 114/05 |
Income Tax Extra Statutory Concessions |
| PN 113/05 |
Initial Income Tax Return Penalty Estimates and Requests for Default Assessments |
| PN 112/05 |
Income Tax Return Penalty |
| PN 111/05 |
Budget 2005 - Income Tax Proposals |
| PN 110/05 |
Tax Exempt Companies, International Limited Liability Companies, International Companies, International Limited Partnerships |
| 2004 |
|---|
| Practice Note Number |
Description |
| PN 109/04 |
EU Directive on the Taxation of Savings Income |
| PN 108/04 |
Taxation of Business Profits |
| PN 107/04 |
Protected Cell Companies |
| PN 106/04 |
Loans to Participators |
| PN 105/04 |
Review of Commercial Buildings Allowance for Peel, Ramsey and Port St Mary |
| PN 104/04 |
Introduction of Current Year Basis of Assessment and Payment on Account |
| PN 103/04 |
Income Tax (Amendment) Act 2004 |
| PN 102/04 |
Income Tax (Amendment) Bill 2004 |
| PN 101/04 |
Income Tax Legislative Programme |
| PN 100/04 |
Budget 2004 - Income Tax Proposals |
| PN 99/04 |
Zero Rate of Tax on Trading Profits |
| 2003 |
|---|
| Practice Note Number |
Description |
| PN 98/03 |
Short Term Residence Concession THIS CONCESSION WAS WITHDRAWN 7 JUNE 2006 |
| PN 97/03 |
Penalty and Interest Remission Scheme (P.A.I.R.S.) |
| PN 96/03 |
The Introduction of a Current Year Basis of Assessment for Individuals and Non-Corporates in 2004/2005 |
| PN 95/03 |
Budget 2003 - Income Tax Proposals |
| 2002 |
|---|
| Practice Note Number |
Description |
| PN 94/02 |
Capital DistributionsTHIS PRACTICE NOTE WAS WITHDRAWN 21 FEBRUARY 2012 |
| PN 93/02 |
Tax information exchange agreements |
| PN 92/02 |
Short term residence extra statutory concession proposed amendment |
| PN 91/02 |
Life Insurance Policies Proposals |
| PN 90/02 |
Budget 2002 - Income Tax Proposals |
| 2001 |
|---|
| Practice Note Number |
Description |
| PN 89/01 |
Termination Payments (Replaced by PN 203/18) |
| PN 88/01 |
Procedures in force for late application for exempt or International status |
| PN 87/01 |
Budget 2001 Income Tax proposals |
| 2000 |
|---|
| Practice Note Number |
Description |
| PN 86/00 |
Commercial letting activities for the purposes of the lower company band rate |
| PN 85/00 |
Tax exempt Companies, ILLC's and Non-resident Company Duty. Increased fees payable |
| PN 84/00 |
Agent authority |
| PN 83/00 |
Charitable Payments |
| PN 82/00 |
Budget 2000 - Income Tax Proposals |
| PN 81/00 |
Revision to procedure for granting Double Tax Relief |
| 1999 |
|---|
| Practice Note Number |
Description |
| PN 80/99 |
The interaction of the Cessation of Residence Provisions with the Short Term Residence Concession |
| PN 79/99 |
Early redemption charges on fixed rate mortgages |
| PN 78/99 |
Application of the 15% Company Rate |
| PN 77/99 |
Interaction of the Short Term Residence Concession and the Commencement of Residence Provision |
| PN 76/99 |
Income Tax Concession - Isle of Man T.T. Homestay Scheme
Replaced from 6 April 2022 with the TT Homestay Allowance PN 219/22 |
| PN 75/99 |
Moratorium on the formation of Non-resident Duty Companies |
| PN 74/99 |
Investment Holding Companies - Allowable expenses amendment to PN 68-97 |
| PN 73/99 |
Budget 1999 new Tax Band for Companies |
| PN 72/99 |
Budget 1999 Income Tax Proposals |
| 1998 |
|---|
| Practice Note Number |
Description |
| PN 71/98 |
Budget 1998 Income Tax Proposals |
| PN 70/98 |
Lease Premiums and related matters |
| PN 69/98 |
Income Tax ( Exempt Companies ) Act 1984 |
| 1997 |
|---|
| Practice Note Number |
Description |
| PN 68/97 |
Investment Holding Companies Allowable expenses |
| PN 67/97 |
Revised procedures for granting Double Taxation Relief |
| PN 66/97 |
18th March 1997 - BUDGET 1997 - INCOME TAX PROPOSALS |
| 1996 |
|---|
| Practice Note Number |
Description |
| PN 65/96 |
Limited Liabilty Companies Act 1996 |
| PN 64/96 |
Social Security Benefits |
| PN 63/96 |
Income Tax ( Exempt Companies ) Act 1984 |
| PN 62/96 |
25 July 1996 - Concessional Treatment Of Lloyd's Underwriter Income And The Tax Implications Of Reconstruction And Renewal |
| PN 61/96 |
Procedures for granting Double Taxation Relief |
| PN 60/96 |
Budget 1996 Income Tax Proposals |
| PN 59/96 |
Income Tax ( Exempt Companies ) Act 1984 |
| 1995 |
|---|
| Practice Note Number |
Description |
| PN 58/95 |
Budget 1995 Income Tax Proposals |
| PN 57/95 |
Date: 6 March 1995 - Income Tax (Exempt Companies) Act |
| PN 56/95 |
UK/IOM Double Taxation Agreement |
| 1994 |
|---|
| Practice Note Number |
Description |
| PN 55/94 |
Date: 27 October 1994 - International Business Act 1994 & Income Tax (Exempt Companies) Act 1984 |
| PN 54/94 |
Penalty and Interest remission Scheme |
| PN 53/94 |
Income Tax ( Exempt Companies Act ) 1984 |
| PN 52/94 |
Audit Exemption Regulations |
| PN 51/94 |
Assessment of Income arising from Land and Property |
| PN 50/94 |
Tourist Accommodation benefits |
| PN 49/94 |
Income Tax Proposals |
| PN 49/94 |
Remission Scheme extract |
| 1993 |
|---|
| Practice Note Number |
Description |
| PN 48/93 |
17 December 1993 - Interest On Overdue Tax |
| PN 47/93 |
Repayment Supplement |
| PN 46/93 |
International Business Bill 1993 |
| PN 45/93 |
Private Medical Insurance |
| PN 44(5)/93 |
Budget 1993 Income Tax Proposals |
| PN 44(4)/93 |
Budget 1993 Income Tax Proposals |
| PN 44(3)/93 |
Budget 1993 Income Tax Proposals |
| PN 44(2)/93 |
Budget 1993 Income Tax Proposals |
| PN 44(1)/93 |
Budget 1993 Income Tax Proposals |
| PN 43/93 |
International Business Bill 1993 |
| PN 42/93 |
Income Tax (Capital Relief) (Tourist Business Incentive Allowance) ( Amendment) Order 1992 - GC 510-92 |
| 1992 |
|---|
| Practice Note Number |
Description |
| PN 41/92 |
Interest on Overdue Tax |
| PN 40/92 |
Relocation expenses (Benefits in Kind) |
| PN 39/92 |
Employers National Insurance Rebate |
| PN 38/92 |
Budget 1992 Income Tax Proposals |
| PN 37/92 |
Lloyds Underwriters - Provisional Losses |
| PN 36/92 |
Interest on Overdue Tax |
| 1991 |
|---|
| Practice Note Number |
Description |
| PN 35/91 |
Income Tax Office Accommodation Changes |
| PN 34/91 |
Extra Statutory Concession |
| PN 33/91 |
Return Forms |
| PN 32/91 |
Interest on Overdue Tax |
| PN 31/91 |
Budget 1991 Income Tax Proposals |
| 1990 |
|---|
| Practice Note Number |
Description |
| PN 30/90 |
This PN replaces PN 1-85 dated 18/11-85 but is amended by PN 32-91 dated 5-8-91 |
| PN 29/90 |
Budget 1990 Income Tax Rates and Allowances |
| PN 28/90 |
Benefits in Kind |
| PN 28/90 |
Benefits in Kind Supplemental |
| 1989 |
|---|
| Practice Note Number |
Description |
| PN 27/89 |
Share schemes |
| PN 26/89 |
Herd Basis Election |
| PN 25/89 |
Assessments - Revised Procedures |
| PN 24/89 |
11 September 1989 - Income Tax Act 1989 |
| PN 23/89 |
Income Tax ( Exempt Companies ) Act 1984 |
| PN 22/89 |
Budget 1989 Income Tax Rates and Allowances |
| PN 21/89 |
ITIP coding changes for 1989/1990 Revised |
| 1988 |
|---|
| Practice Note Number |
Description |
| PN 20/88 |
Income Tax Division - Sub Postmasters basis of Assessment |
| PN 19/88 |
Income Tax Division - Revised Structure |
| PN 18/88 |
National Insurance Retirement Pension Basis of Assessment |
| PN 17/88 |
Construction Industry Tax Deduction Scheme |
| PN 16/88 |
Returns to be made by Employers in Special Cases |
| PN 15/88 |
Budget 1988 Income Tax Rates |
| PN 14/88 |
Income Tax ( Loss relief ) Regulations 1988 |
| PN 13/88 |
Benefits in Kind - Form T9 |
| 1987 |
|---|
| Practice Note Number |
Description |
| PN 12/87 |
1987-88 Budget |
| PN 11/87 |
Isle of Man Non-resident Companies |
| PN 10/87 |
Beneficial Occupation |
| 1986 |
|---|
| Practice Note Number |
Description |
| PN 9/86 |
Modified ITIP - estimates of interest to be paid |
| PN 8/86 |
Income Tax (Exempt Companies) Act1984 and Leasing companies losses |
| PN 7/86 |
Changes contained in Income Tax (Amendment) Act 1986 |
| PN 6/86 |
Office reorganisation |
| PN 5/86 |
Income Tax Office Accommodation changes |
| PN 4/86 |
Income Tax Office Accommodation changes |
| PN 3/86 |
Modified ITIP - Initial Guide to Employer's |
| 1985 |
|---|
| Practice Note Number |
Description |
| PN 2/85 |
Beneficial Occupation |
| PN 1/85 |
Interest on Overdue Tax |
