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HMRC internal manual

VAT Isle of Man

HM Revenue & Customs
, see all updates

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 Debt Management and Banking Team (see VIOM01000 for contact details) with a report containing all relevant information.