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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
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The Isle of Man register: application for registration

Persons who have establishments in both countries may notify their liability, or submit requests for registration, to either service. Where there is evidence that an applicant for registration in the UK has an establishment in the Isle of Man, liaise with the IoM service as per VATREG46000.

If you receive a request for voluntary registration or intending trader status, the office which would control the registration should consider it.