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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Post audit action: references - isle of man (IOM)

UK traders are able to claim input tax on outputs from IOM traders and vice versa (V1-30 Isle of Man). Particular attention should be paid to invoices and self billing arrangements involving IOM traders. References should be sent to;

Customs and Excise
Custom House
North Quay
Isle of Man

References received from the IOM should be given priority over equivalently rated references from UK offices.