2021 Exchange of letters between the UK and Isle of Man
Updated 15 April 2024
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Hon Alfred Cannan MHK
Chief Minister
Third Floor
Government Office
Bucks Road
Douglas
IM1 3PN
15 December 2021
Dear Chief Minister Alfred
Concerning assistance in the collection of taxes under Article 27 of the Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Isle of Man for the elimination of double taxation with respect to taxes on income and on capital gains and the prevention of tax evasion and avoidance (“the agreement”).
I have the honour to refer to discussions which have taken place between officers in the Isle of Man and in the United Kingdom concerning Article 27 of the Agreement. As a result of these discussions, it is the understanding of the Government of the United Kingdom that the following arrangement will apply:
In accordance with paragraph 2(b) of Article 28 of the Agreement, Article 27 of the Agreement will have effect from 1 January 2022.
If this arrangement is acceptable to the Government of the Isle of Man, I have the honour to suggest that this letter and the Government of the Isle of Man’s reply to that effect will place on record the understanding of our 2 governments in this matter which will come into operation on 1 January 2022.
Yours sincerely
Helen Whately
Exchequer Secretary to the Treasury
HM Treasury
1 Horse Guards Road
London
SW1A 2HQ
17 December 2021
Dear Helen
Concerning assistance in the collection of taxes under Article 27 of the Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Isle of Man for the elimination of double taxation with respect to taxes on income and on capital gains and the prevention of tax evasion and avoidance (“the agreement”).
I have the honour to acknowledge receipt of your letter of 15 December 2021, which reads as follows:
“I have the honour to refer to discussions which have taken place between officers in the Isle of Man and in the United Kingdom concerning Article 27 of the Agreement.
As a result of these discussions, it is the understanding of the Government of the United Kingdom that the following arrangement will apply:
In accordance with paragraph 2(b) of Article 28 of the Agreement, Article 27 of the Agreement will have effect from 1 January 2022.
If this arrangement is acceptable to the Government of the Isle of Man, I have the honour to suggest that this letter and the Government of the Isle of Man’s reply to that effect will place on record the understanding of our 2 governments in this matter which will come into operation on 1 January 2022.”
I am able to confirm that Government of the Isle of Man is in agreement with the contents of your letter of 15 December 2021 and this letter will constitute our mutual acceptance and that the provisions contained in Article 27 of the Agreement shall have effect and will come into operation on 1 January 2022.
Hon Alfred Cannan MHK
Chief Minister
Oik yn Ard-Shirveishagh
Government Office
Douglas
Isle of Man
IMl 3PG