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