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HMRC internal manual

VAT Isle of Man

HM Revenue & Customs
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General: VAT and Duties tribunal

The Value Added Tax Act 1996 (of Tynwald) provides for appeals by a Manx business to be heard by a VAT and Duties tribunal. The Tribunal Centre for IOM is at Manchester.

The procedure is the same as in the UK (see VIOM04000 - paragraph 14(i) of the Customs & Excise Agreement) except that the appeals are against a decision of the IOM Treasury, and the case is presented by Isle of Man Customs & Excise staff.