The Isle of Man register: general
The Isle of Man (IoM) is an independent territory of the Crown and not part of the UK. Although the provisions of the VAT Act 1994 do not apply to the island, corresponding IoM legislation ensures that the two countries are treated as a single area for VAT purposes.
The relevant legislation and the administrative arrangements agreed between the UK and IoM services are set out in VIOM. (External users can find this guidance at http://www.hmrc.gov.uk/manuals/viommanual/index.htm).
The UK legal provisions relating to registration are contained in the VAT (Isle of Man) Order 1982, SI 1982/1067.