Registration of persons who make taxable supplies in the Isle of Man: changes in circumstances
Similarly, consultation with the IoM service may also be necessary when a person:
- registered in the IoM acquires an establishment in the UK
- registered in the UK acquires an establishment in the IoM
- registered in either country, who already has establishments in both, changes the respective proportions of the activities, and it is considered that control could be more effectively carried out if the registration were transferred.
Refuse requests from traders to transfer to the IoM register if the latter two circumstances do not apply.
Never cancel the registration of a person who has acquired an establishment in the IoM, even if the trader’s business in the UK has ceased, until the IoM service has accepted the trader onto their register.