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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Isle of Man: Exchange of information

Paragraph 10 of the Arrangement provides for the taxation authorities of the United Kingdom and the Isle of Man to exchange information to enable the provisions of the Arrangement to be carried out.

From 2 April 2009, a separate Tax Information Exchange Agreement (SI2009/228) has had effect, which allows for wider exchanges of information on request than provided for in paragraph 10 of the Arrangement.