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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Isle of Man: Underlying Tax

Documents needed to support the Underlying tax claim. The accounts and the notice of assessment to income tax. Profits for the year ended 31 December 2002 are assessed in the tax year ended 5 April 2003. Special rules apply for the first four years of trading, the year of cessation and the penultimate year.