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HMRC internal manual

VAT Isle of Man

Assurance: disclosure

The Customs and Excise Agreement provides for the free exchange of information between the department and Isle of Man Customs & Excise for ensuring the proper control and administration of the equal duties and the enforcement of prohibitions and restrictions and for no other purpose.

The UK has undertaken not to disclose information obtained for the purpose of the common indirect taxes and duties under the 1979 Customs & Excise Agreement for other purposes, including for direct tax purposes, or to any person outside the department. Further clarification can be found in the Explanatory Notes to section 17 of the 2005 Act providing for the HMRC merger.

Information obtained under UK law, for example during a control visit in the UK to a branch, group member or division of an IOM registered business, is not covered by this undertaking. Requests for information from the IOM which may be required to be disclosed outside the department must be routed through the relevant HMRC Central Liaison Office (CLO) or exceptionally the HMRC Central Policy Information & Disclosure Policy Team. The Collector IOM will take similar action where any information required is to be disclosed outside the IOM service.