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VIOM02300 | General: enforcement

From HM Revenue & Customs · VAT Isle of Man

Do not take any enforcement action if:

  • the only known address of a business referred for enforcement action is in the IOM, or

  • it is necessary to consider enforcement action against assets situated on the IOM.

Refer the case to the Debt Management International Debt Unit (see VIOM01000 for contact details) with a report containing all relevant information.