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HMRC internal manual

VAT Isle of Man

HM Revenue & Customs
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Assurance: officers’ powers

If you visit UK establishments of group members of IOM registered business, you have the same powers as when visiting UK registered business.

Some of these powers derive directly from VATA 1994, for example Schedule 11 paragraph 7 requires every person to furnish information and produce or cause to be produced any document.

Others derive from the IOM Act and the Order in Council. In cases of difficulty consult Accounting and Records Branch.