International treaty

Isle of Man: tax treaties

Tax treaties and related documents between the UK and the Isle of Man.

Documents

2013 Isle of Man-UK exchange of letters - in force

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Details

2018 Isle of Man-UK Double Taxation Agreement – in force

A new comprehensive Double Taxation Agreement and Protocol was signed in London on 2 July 2018. It entered into force on 19 December 2018.

It takes effect in the Isle of Man and the UK from:

  • 1 February 2019 for taxes withheld at source
  • 6 April 2019 for Income Tax

It takes effect in the UK from:

  • 1 April 2019 for Corporation Tax

1955 Isle of Man-UK Double Taxation Arrangement as amended by the 2016 Protocol - in force

The 1955 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.

2016 Isle of Man-UK Protocol - in force

The 2016 Protocol signed on 29 February 2016 in London and 8 March 2016 in Douglas, entered into force on 29 November 2016.

2013 Isle of Man-UK exchange of letters - in force

The 2013 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 Agreement: exchange of information - in force

Tax Information Exchange Agreement, exchange of information amending the 1955 Double Taxation Arrangement signed 29 September 2008, entered into force on 2 April 2009.

Published 19 December 2013
Last updated 24 December 2018 + show all updates
  1. The 2018 Isle of Man-UK Double Taxation Agreement – in force signed on 2 July 2018 has been added to the page and the 2018 Isle of Man-UK Double Taxation Agreement – not in force has been removed.
  2. The 2018 Isle of Man and UK Double Taxation Agreement - not in force signed on 2 July 2018 been added to the page.
  3. 2016 Isle of Man - UK Protocol has now entered into force, documents have been published to reflect this.
  4. Added links to the Isle of Man Tax Information Exchange Agreements.
  5. First published.