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HMRC internal manual

VAT Isle of Man

Assurance: contact with Isle of Man Customs & Excise

Requests for visits

Routine requests for visits, information and verifications where there is no suspicion of fraud must be made direct to (and will be received from) Isle of Man Customs and Excise.

If information is required for disclosure outside the department and/or Isle of Man Customs & Excise, see VIOM03600.

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Contact between the two administrations under the separate Mutual Assistance agreement (see VIOM04000 - paragraph 11 of the Customs & Excise Agreement) must be made through liaison officers nominated for this purpose.

All enquiries and information relating to fraud and offences must be sent to the:

International Mutual Assistance Team
Customs House Annexe
32 St Mary at Hill

Other enquiries and information, including policy matters and those not covered by requests for visits above, must be sent to:

VAT International
100 Parliament Street