Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Isle of Man

General: enforcement

Do not take any enforcement action if:

  • the only known address of a business referred for enforcement action is in the IOM, or
  • it is necessary to consider enforcement action against assets situated on the IOM.

Refer the case to the Debt Management International Debt Unit (see VIOM01000 for contact details) with a report containing all relevant information.