Isle of Man: tax treaties
Tax treaties and related documents between the UK and the Isle of Man.
Documents
Details
2024 UK-Isle of Man Memorandum of Understanding — in force
The Memorandum of Understanding (MOU) was signed on 7 February 2024.
It entered into force and is effective in both countries from 7 February 2024.
2021 Exchange of letters between the UK and Isle of Man
The provisions of Article 27, concerning assistance in the collection of taxes, take effect from 1 January 2022 following an exchange of letters between the UK and Isle of Man under Article 28(2)(b) of the Agreement.
2021 Exchange of letters between the UK and Isle of Man (signed version)
The provisions of Article 27, concerning assistance in the collection of taxes, take effect from 1 January 2022 following an exchange of letters between the UK and Isle of Man under Article 28(2)(b) of the Agreement.
2018 UK-Isle of Man 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 UK and Isle of Man 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
2008 Tax Information Exchange Agreement — exchange of information
Tax Information Exchange Agreement, exchange of information amending the 1955 Double Taxation Arrangement signed 29 September 2008, entered into force on 2 April 2009.
1955 UK-Isle of Man Double Taxation Arrangement as amended by the 2016 Protocol — terminated
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 UK-Isle of Man Protocol — terminated
The 2016 Protocol signed on 29 February 2016 in London and 8 March 2016 in Douglas, entered into force on 29 November 2016.
2013 UK-Isle of Man exchange of letters — terminated
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.
Last updated 15 April 2024 + show all updates
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The 2024 UK-Isle of Man Memorandum of Understanding — in force has been added.
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The exchange of letters between the UK and Isle of Man which was signed in 2021 has been added.
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Information about the the provisions of Article 27, concerning assistance in the collection of taxes, take effect from 1 January 2022 following an Exchange of Letters between the UK and the Isle of Man under Article 28(2)(b) of the Agreement has been added.
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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.
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The 2018 Isle of Man and UK Double Taxation Agreement - not in force signed on 2 July 2018 been added to the page.
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2016 Isle of Man - UK Protocol has now entered into force, documents have been published to reflect this.
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Added links to the Isle of Man Tax Information Exchange Agreements.
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First published.