VATREG46050 - Registration of persons who make taxable supplies in the Isle of Man: where should a trader be registered?

When:

• you receive a request for registration from a person who has an establishment in both the IoM and the UK, and
• you feel that the trader could not be controlled effectively by the Local Office

you should consult with the IoM service to establish the best place for control. A telephone call may be sufficient to come to a joint decision. Where a written report is required, you should include:

• particulars of all the establishments in both countries including addresses, as defined in VATREG45200
• the precise activities carried out at each establishment
• the type and value of supplies, both taxable and non-taxable, made by each establishment.

Some of this information may not necessarily be readily available and you may have to get further information from the trader before contacting the IoM Service.