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VIOM03400 | Assurance: risk areas

From HM Revenue & Customs · VAT Isle of Man

Certain risks arise from the fact that the department does not administer VAT in the IOM.

In particular, a business may try to exploit the division of responsibility between this department and Isle of Man Customs & Excise and you must give particular attention to the matters outlined in VIOM03100 and VIOM03200.