IM Non Resident Income Tax
Isle of Man income tax on individuals who are not resident in the Island, for the 2026/27 tax year (6 April 2026 to 5 April 2027). It covers the 21% non-resident rate with no personal allowance, which Manx income is taxable and which is excluded (Manx bank interest, Manx company dividends, the Manx State Pension), the section 11A limit on tax, the non-resident return due 6 October, payer deductions under notice N15 with forms N13, N20, N35 and N37, the HR code for non-resident employees, pension relief on form R221, and the UK treaty rules on residence, employment, directors, pensions, government service, entitlement and mutual agreement.
Not yet approved
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