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HMRC internal manual

VAT Isle of Man

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HM Revenue & Customs
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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.

Liaison

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:

Assistant Chief Investigation Officer (ACIO)
International Mutual Assistance Team
Branch 8, National Investigation Service
Custom House
Lower Thames Street
LONDON
EC3R 6EE

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

VAT International
100 Parliament Street
LONDON
SW1A 2BQ