VSME6650 - 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
DOUGLAS
Isle of Man
References received from the IOM should be given priority over equivalently rated references from UK offices.