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HMRC internal manual

VAT Registration

The Isle of Man register: liability to be registered

When determining whether a person is liable to be registered for VAT, you should add together the value (or estimated value) of taxable supplies, distance sales, relevant acquisitions or supplies of certain assets (as defined in the VAT Act 1994, Schedules 1,2,3 or 3A) made in both the UK and the Isle of Man.

For further guidance on this please refer to: