Dealing with HMRC – international treaty

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.



Agreement in the form of an exchange of letters on the taxation of savings income. The attached document is classified by HM Revenue and Customs as a Tax Information Agreement (TIEA), which are bilateral agreements under which territories agree to co-operate in tax matters through exchange of information.