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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
, see all updates

The Isle of Man register: consulting with the IoM for new registrations and transfers of existing registrations

When a trader changes his circumstances, you should consult with the IoM service in the circumstances below:

  • a trader applies to be registered in the UK and has an establishment in the IoM
  • a trader registered in the UK acquires an establishment in the IoM and you suspect that the trader could be controlled more effectively by the IoM service.

Similarly, the IoM service will contact the Local Office if they discover that:

  • a trader applies to be registered in the IoM and has an establishment in the UK, or
  • a trader already registered in the IoM acquires an establishment in the UK and they suspect that he could be controlled more effectively in the UK.