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Home / De-Voil /Part V2 Registration – deregistration /Division V2.1 Registration and deregistration /Cancellation of VAT registration—taxable supplies / V2.156 VAT registration transferred to the Isle of Man

V2.156 VAT registration transferred to the Isle of Man

Part V2 Registration – deregistration

HMRC may, at any time, determine that persons registered under the UK legislation are to be registered under the Isle of Man legislation if either¹:

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V18.134 Registration of Lloyd's syndicates

V4.266 Definitions—donated goods, advertising and medicinal products

V3.133 Tax point—receipt of a payment

V3.462A Partial exemption—special method override

V17.140 Free zones/freeports

V3.306 Valuation for import VAT

V21.128 Combined heat and power schemes

V4.186 Exemption—investment gold

V3.156 Value—apportionment of consideration

V3.388AA Simplification—installed and assembled goods

VAT 652 Voluntary disclosure of errors on VAT returns

275 Customs: export procedures

V3.158 Value—price discounts and rebates

V3.106 Multiple supplies

V3.125 Supplies made in the course or furtherance of business

V5.162A VAT refunds for museums and galleries

V2.144 Entitlement to VAT registration—taxable supplies made or to be made

V5.132C VAT assessment—'best judgement'

V16.1043 VAT MOSS – exchange rates for period ending March 2017

V2.131 Transfer of VAT registration following a TOGC