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HMRC internal manual

Export Procedures

Guidance on other procedures: Isle of Man

For VAT purposes the Isle of Man is treated as part of the United Kingdom and therefore goods transferred to the Isle of Man are not regarded as exports and no documentation is required.

Goods that are transferred from the Isle of Man, for eventual export from mainland Britain, do not require import or export documentation for the transfer from the Isle of Man but normal export documentation is required when the goods are eventually exported.

Isle of Man goods which are exported from the UK to or through another Member State are subject to the same requirements for authentication of CT documents as UK goods.