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HMRC internal manual

Double Taxation Relief Manual

Isle of Man: double taxation agreement, Article 1: Taxes covered

(1) The taxes which are the subject of this Arrangement are: -

(a) In the United Kingdom:

The income tax (including surtax), the profits tax and the excess profits. levy (hereinafter referred to as ‘United Kingdom tax’);(

(b) In the Isle of Man:

The income tax (including surtax) (hereinafter referred to as ‘Manx tax’).

(2) This Arrangement shall also apply to any other taxes of a substantially similar character imposed in the United Kingdom or the Isle of Man after this Arrangement has come into force.