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  • Isle of Man Disclosure Facility

Isle of Man Disclosure Facility - making a disclosure

The HM Revenue & Customs (HMRC) Isle of Man Disclosure Facility provides an opportunity for eligible customers with assets or investments held in the Isle of Man to bring their UK tax affairs up to date. You can use the facility to make a full disclosure of outstanding liabilities and pay any amount due.

The disclosure facility runs from 6 April 2013 until 30 September 2016.

If you are eligible you will be entitled to limit your disclosure to tax periods ending on or after 1 April 1999 and to pay penalties within prescribed limits.

The Isle of Man government will require all financial intermediaries in the Isle of Man to contact clients who may be eligible to use the disclosure facility. However it is your responsibility to make sure you submit your application to participate within the time limits above and you should not wait for your financial intermediary to contact you before you do this.

HMRC will provide a decision on your disclosure as soon as possible. Most disclosures will be finalised within nine months of your application.

This facility is governed by a Memorandum of Understanding (MOU) and associated schedules.  Frequently Asked Questions are also available. Links to these can be found at the bottom of this page.

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What you should do next

To make a disclosure you need to:

  • Confirm that you are eligible. You need to ensure that your circumstances meet the conditions for using this facility.
  • Apply to HMRC to make a disclosure. You will receive a unique reference number and confirmation to tell you which disclosure pack you should use.
  • Make a payment within 30 days of your application date that accurately reflects the total tax liability of your disclosure.
  • Complete and return your disclosure pack to HMRC as soon as possible.

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Confirm that you are eligible

You are not eligible to participate if you:

  • are under criminal investigation on 6 April 2013
  • are under non-criminal in depth investigation on 6 April 2013
  • come under criminal investigation following your application to participate in the Isle of Man Disclosure Facility, but before HMRC has determined your liability to pay outstanding UK tax, interest and penalties.

There are also certain circumstances which might mean that you are not eligible for the full terms of the facility. These include circumstances where you:

  • have previously been the subject of criminal or in depth investigation
  • are already linked to any alternative HMRC disclosure facility
  • were, on 19 February 2013, a 'relevant person' for the purposes of the Swiss/UK Tax Cooperation Agreement

You can get further guidance from the Offshore Disclosure Facility Helpdesk.

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Apply to make a disclosure

If you are eligible to participate you can apply and provide an outline of your disclosure to HMRC online by using the link below. You will then be issued a unique reference number and told which disclosure pack you should use. This reference number should be included when you make your disclosure and on any payments or correspondence you send to HMRC.

You can obtain a paper copy of the application form by ringing the Offshore Disclosure Facility Helpdesk.

Isle of Man Disclosure Facility - application to participate

Contact the Offshore Disclosure Facility Helpdesk

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Making your disclosure payment

You need to make a payment that accurately reflects the total tax liability of the disclosure. This must be made within 30 days of your disclosure application date. HMRC may withdraw the terms of the disclosure facility and associated benefits if this payment is significantly lower than your actual liability.

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How to make your disclosure

You need to make your disclosure within six months of the application being made. If you think it will take longer then please ring the Offshore Disclosure Facility Helpdesk as soon as you have received your application reference number.

After your application HMRC will tell you which disclosure pack to complete.

You can get a paper copy of the disclosure packs by ringing the Offshore Disclosure Facility Helpdesk.

Download Isle of Man Disclosure Pack A (PDF 482K)

Download Isle of Man Disclosure Pack B (PDF 874K)

Contact the Offshore Disclosure Facility Helpdesk

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More useful links

Isle of Man Memorandum of Understanding and associated Schedules (PDF 641K)

Isle of Man Frequently Asked Questions (PDF 105K)

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