Get UK Isle of Man R001 2013-2023

If you are sending any items other than documents outside of England, Scotland, Wales, Northern Ireland, Channel Islands and the Isle of Man, a commercial invoice is required.

The Isle of Man is not, and never has been, part of the United Kingdom, nor is it part of the European Union. It is not represented at Westminster or in Brussels. The Island is a self-governing British Crown Dependency - as are Jersey and Guernsey in the Channel Islands - with its own parliament, government and laws.

For VAT purposes, the Isle of Man forms a single territory with the United Kingdom (UK), and the VAT rules are broadly identical. This means that VAT is charged on supplies between Isle of Man and UK businesses as if they were domestic supplies.

The EU VAT area is a territory consisting of all member states of the European Union and certain other countries which follow the European Union's (EU) rules on VAT. The principle is also valid for some special taxes on products like alcohol and tobacco.

A new comprehensive double taxation agreement and protocol was signed in London on 2 July 2018. It entered into force on 19 December 2018. It takes effect in the UK and Isle of Man from: 1 February 2019 for taxes withheld at source.

For VAT purposes, the Isle of Man forms a single territory with the United Kingdom (UK), and the VAT rules are broadly identical. This means that VAT is charged on supplies between Isle of Man and UK businesses as if they were domestic supplies.

The Isle of Man, by virtue of its unique Customs and Excise Agreement with the United Kingdom, is treated as part of the UK for Customs, Excise and Value Added Tax (VAT) purposes.

The Island is an internally self-governing dependent territory of the British Crown. The taxation system in the Island is entirely separate from that of the UK, apart from Value Added Tax which is predominantly the same and charged largely in ance with the same law that applies in the UK.