VATREG46150 - Registration of persons who make taxable supplies in the Isle of Man: action to transfer a registration from the IoM to the UK register

If it is agreed that a trader should be transferred from the IoM register to the UK, upon receipt of the relevant papers, you should action the transfer as follows:

  • Process a proforma VAT 1 in the normal manner, transcribing the current registration details and including the UK address. Note the front of the VAT 1 that this is a 鈥榩ro forma IoM registration鈥�. The stagger code can be obtained from the details provided by the IoM service. The effective date of registration will be the same as the date of transfer.
  • Do not issue the VAT 9. Inform the trader in writing:
  • of their new registration number
  • that their registration has been transferred to your office

  • that a new certificate of registration will be issued in due course.

  • Issue the VAT 4 to the trader with a covering letter advising that the registration has been continuous from the date they were first registered in the IOM. Provide a precise date.
  • If applicable, pass the folder to DMU to liaise with the IoM Service about recovery of any tax outstanding from the period prior to the transfer.