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HMRC internal manual

VAT Registration

The Isle of Man register: country of registration

Persons may only be registered in either the UK or the IoM at any one time, using the criteria below:

(a) Persons who have an establishment only in the UK are to be registered in the UK.

(b) Persons who have an establishment only in the IoM are to be registered in the IoM.

(c) Persons who have establishments in both the UK and the IoM, or who have no establishment in either country, are to be registered in the appropriate country as decided by the Commissioners in consultation with the IoM service. This will be dependant on where the bulk of supplies are made or will be made, and where they may be most effectively controlled - for further guidance see section 93

Persons are regarded as having an establishment in a country if there is a place in that country from which they carry on a business, or if they carry on a business through a branch or agent in that country. Agents, in this context, are persons who have the authority or capacity to create legal relations between persons occupying the position of their principals and third parties.

The normal rules abut the place for production of records in CH10000 apply to UK-registered traders even if the records are kept in the IoM. (External readers can find this guidance at