Commentary

V2.127 Registration in the Isle of Man

Part V2 Registration – deregistration

V2.127 Registration in the Isle of Man

V2.127 Registration in the Isle of Man

Persons who are liable to registration under the UK legislation must notify HMRC of that fact within the prescribed time limits, unless they are already registered (or liable to be registered) under the Isle of Man legislation1. Persons having an establishment in the Isle of Man are deemed to have notified HMRC (and thus fulfilled their obligations under the UK legislation) if they instead notify the Isle of Man Finance Board2.

A person having establishments in both the UK and the Isle of Man, or in neither country, is registered

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