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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation Relief Manual: Guidance by Country: Isle of Man: Contents

  1. DT9950
    Isle of Man: Agreement
  2. DT9951
    Isle of Man: Credit
  3. DT9952
    Isle of Man: Statutory income basis
  4. DT9953
    Isle of Man: Resident
  5. DT9954
    Isle of Man: Source of income
  6. DT9955
    Isle of Man: Dividends
  7. DT9956
    Isle of Man: Relief from Manx tax
  8. DT9957
    Isle of Man: Offshore activities
  9. DT9958
    Isle of Man: Exchange of information
  10. DT9959
    Isle of Man: Pensions
  11. DT9990
    Isle of Man: Underlying Tax
  12. DT10000
    Isle of Man: double taxation agreement, Article 1: Taxes covered
  13. DT10001
    Isle of Man: double taxation agreement, Article 2: General definitions
  14. DT10002
    Isle of Man: double taxation agreement, Article 3: Industrial or commercial profits
  15. DT10003
    Isle of Man: double taxation agreement, Article 4: Associated enterprises
  16. DT10004
    Isle of Man: double taxation agreement, Article 5: Shipping and air transport
  17. DT10004A
    Isle of Man: double taxation agreement, Article 5A: Pensions
  18. DT10005
    Isle of Man: double taxation agreement, Article 6: Governmental functions
  19. DT10006
    Isle of Man: double taxation agreement, Article 7 Income from personal (including professional) services
  20. DT10007
    Isle of Man: double taxation agreement, Article 8: Students and business apprentices
  21. DT10008
    Isle of Man: double taxation agreement, Article 9: Elimination of double taxation
  22. DT10009
    Isle of Man: double taxation agreement, Article 9A: Offshore activities
  23. DT10009A
    Isle of Man: double taxation agreement, Article 9B: [Disentlement to relief]
  24. DT10009B
    Isle of Man: double taxation agreement, Article 9C: Mutual Agreement Procedure
  25. DT10010
    Isle of Man: double taxation agreement, Article 10: Exchange of information
  26. DT10011
    Isle of Man: double taxation agreement, Article 11: Entry into force
  27. DT10012
    Isle of Man: double taxation agreement, Article 12: Termination