Isle of Man: tax treaties
Tax treaties between the UK and the Isle of Man and related documents.
PDF, 209KB, 2 pages
PDF, 119KB, 5 pages
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The double taxation agreement entered into force on 29 July 1955, amended by arrangements signed on 19 December 1991, 20 July 1994, 29 September 2008, 10 October 2013 and 8 March 2016.
The agreement is effective in the Isle of Man from 6 April 1955 and in the UK from:
- 1 April 1955 for profits tax
- 6 April 1955 for Income Tax and surtax
The exchange of letters changed the exchange of information process in the 1955 Double Taxation Arrangement. The new process entered into force on 30 June 2014 and is effective from that date.
Tax Information Exchange Agreements
Tax Information Exchange Agreement: Isle of Man - exchange of information
Bilateral agreement between UK and the Isle of Man for co-operation in tax matters through exchange of information.
Tax Information Exchange Agreement: Isle of Man - taxation savings income
Reciprocal Agreement with the Isle of Man relating to the European Union (EU) Directive on taxation savings income in the form of interest payments.
Published: 19 December 2013
Updated: 5 January 2017
- 2016 Isle of Man - UK Protocol has now entered into force, documents have been published to reflect this.
- Added links to the Isle of Man Tax Information Exchange Agreements.
- First published.