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HMRC internal manual

International Manual

HM Revenue & Customs
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Double Taxation Agreements: Isle of Man: Income from a UK source paid to a resident of the Isle of Man - UK personal allowances

Nationals of the Isle of Man are entitled to ‘full British citizenship’ by virtue of the British Nationality Act 1981. As British citizens, they are entitled to UK personal allowances wherever they are resident.

Residents of the Isle of Man are entitled to personal allowances under ITA07/S56(3)(a), whatever their nationality.