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HMRC internal manual

VAT Isle of Man

HM Revenue & Customs
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Assurance: visiting staff

You may have to visit UK establishments of IOM registered businesses or UK businesses trading with the IOM. It is important that you are aware of those parts of the Agreement on Customs and Excise matters which affect VAT assurance.

Extracts from the Agreement (VIOM04000) show that the IOM and UK Governments expect full co-operation between the two Customs and Excise services and that procedures, checks and controls in the IOM should closely follow those in the UK.