Terms & Conditions

Disclaimer | Using this website | Online Services | Enrolment | De-Enrolment | Login ID & Password | Login | Security | Online Filing Services | Agent's Authorisation | Agents Online Filing Services | Delegated Rights | Applicable Law

Isle of Man Government Online Services allows Organisations and Individuals to enrol for Income Tax Online Services and use this to send information over the Internet and enquire against their Income Tax records online.

We may revise these terms and conditions as we develop our online services. By accepting these terms and conditions you agree that we may:

  • use this online service for any part of our dealings with you in relation to any of the Income Tax services you are enrolled for
  • withdraw or add Income Tax services and features or change the way in which you may access those enrolled services without prior notice - although we shall try to give you notice of any changes.

You can view our terms and conditions at any time by selecting the Terms & Conditions link at the bottom of any www.gov.im web page, or from the respective Isle of Man Government Agency web page delivering an online service.

The full copy of the Treasury, Income Tax Terms and Conditions can be found below. Please ensure you read and agree with all the terms and conditions listed before you accept them and enrol.

Disclaimer

In no event shall Treasury, Income Tax, be liable (whether to you or to any third party whom you are representing) for any cost or damages, including any direct, indirect, special, incidental, or consequential damages, arising out of or in connection with (a) your access or use of, or your inability to access or use, this Site or (b) any transaction effected by you or us and arising out of your access (or arising out of access which has been purportedly made by you) to this Site.

You accept full responsibility for the validity, accuracy and transmission of information you send to us. Without limitation, we do not accept any responsibility for the loss, delay or corruption of any information that you send to us.

You should not interpret any information on this Site as providing any advice or recommendation that any particular transaction should or should not be effected or service obtained.

Using this website

www.gov.im is a website managed by the Isle of Man Government.

In these terms and conditions 'we' and 'us' mean the Treasury, Income Tax. References to the Treasury, Income Tax in these terms and conditions include, where appropriate, references to any Department or Statutory Board (as defined in the Interpretation Act 1976) and to any person or body of persons holding office under the Crown in right of the Isle of Man.

This website is maintained for your personal use and viewing. Access and use by you of this site constitutes acceptance by you of these Terms and Conditions of Use. This version of the Terms and Conditions takes effect from 24th November 2010.

Updates and modifications will be made to these Terms and Conditions of Use from time to time. Please ensure you check these Terms and Conditions of Use each time you access or use this site.

We may place notices on other pages of the Site so that you and any other third party whom you are representing are aware of how we collect and use your and their information and under what circumstances it is disclosed. By continuing to use the Site, you will be deemed to signify that you agree to any such changes on behalf of yourself and on behalf of those others.

Online Services

The following terms and conditions relate to specific Online Services offered by Treasury, Income Tax and conditions are offered as guidance.

Enrolment

If you enrol for Treasury, Income Tax Online Services, your enrolment details may also be stored on Income Tax Division systems. You can view the Government’s privacy statement on the Income Tax website and online services web pages.

To set up an enrolment Treasury, Income Tax uses the postal addresses registered on its systems to send you a confirmation of your request and your service Activation Code. After Treasury, Income Tax has sent this information you will be able to enrol online using the Code and certain other specific information requested by Treasury, Income Tax for up to 30 days.

Once enrolled for Treasury, Income Tax Online Services, you will no longer receive paper notices or forms. Online Tax Services will be used to issue statutory notices (such as coding notices, assessments or penalty notices) and reminders to you. You can view the notices and reminders securely using Online Tax Services. You may also print or save them to your own computer. Should you wish to continue to receive paper then this can be activated by contacting the Income Tax Division.

De-Enrolment

If you no longer wish to be enrolled for Treasury, Income Tax Service, you can de-enrol from that service on Treasury, Income Tax Online Services web pages.

Login ID & Password

Your Login ID and Password will be used to verify your identity and to authenticate information you send. They will be held securely on the Isle of Man Government Online Services Registration system and will not be made available to Treasury, Income Tax. There will be additional security information collected, such as password, your date of birth, security and memorable words, so that your registration can be securely managed in future (should Isle of Man Government need to verify your identity at a future date).

One or more of the additional security data items given, by you, at registration may be used during your enrolment for Treasury Income Tax Online Services.

Login

When registered, you can login to the Isle of Man Government Online Services portal using your Login ID, Password and Security Answer to access your Treasury, Income Tax Online Services. Your encrypted Login ID , Password and Security Answer details will be passed to the Isle of Man Government Online Services Registration system for authentication.

Security

You must always keep your Registration details safe and secret. You can change your password on the Isle of Man Government Online Services Registration web pages. If you forget your Login ID, you can request it to be re-sent to you by using the Online Services website. If you forget your Password or Security Answer you can request a replacement to be sent to you by using the Online Services website. If you lose both your Login ID and Password, you will need to contact the Online Services Helpdesk, contact details are provided on the Online Services introduction web pages.

Online Filing Services

When using Treasury, Income Tax Online services for rendering information to Income Tax Division, you must use web page software provided by the Isle of Man Government Online Services system. The software will prompt you to enter your Login ID or Password at the appropriate time to verify your identity and authenticate the information you are sending.

An authenticated return, claim, application or form sent over the Internet and accepted by the Treasury, Income Tax systems has the same legal validity and implications as a signed paper return, claim, application or form delivered to an Isle of Man Government Agencies office.

Some online services allow you to send attachments (e.g. pdf files) with the return. Any attachments you send with the return must be proper and complete and must be able to be viewed by Treasury, Income Tax. If for any reason Treasury, Income Tax cannot view the contents of the attachments, or they are not proper and complete, the obligation to make a return may not be satisfied. Although they will notify you of this as soon as possible if this happens, they cannot guarantee to do so in time for you to avoid incurring penalties.

Agent's Authorisation

The ability to access client data and records is an integral feature of Treasury, Income Tax online services.

To access a client's data and records the client must have authorised you to act on their behalf by completing a form with the respective Government Agency providing the online service. If you do not hold a valid agent authority from a client you will not be able to use any part of those online services on behalf of that client.

Agents Online Filing Services

Before you send your client's submission you must make a copy and ask them to make a declaration confirming that the content of the submission is correct to the best of their knowledge and belief. You may then render the information online to Treasury, Income Tax. We advise you, or your client, to keep the copy of the return, claim or application and your client's declaration confirming that the information is correct to the best of their knowledge and belief.

Where your client is a company, you may complete the declaration on behalf of that client company if the company has authorised you to do so.

Where you are representing another person or organisation, you should not permit the person whom you are representing to regard the Site as providing the sole source of advice on a particular subject.

Delegated Rights

If you wish, you may give authority to another company (within a Group of companies, say) or persons in your employ to view your records online by granting delegated rights of access.

Please note that it is your responsibility to keep the authorities you give up to date. The Treasury, Income Tax cannot accept any liability arising from a failure on your part to keep any delegated rights of access current.

Applicable Law

These Terms and Conditions shall be governed by and construed in accordance with the laws of the Isle of Man. Any dispute arising under these Terms and Conditions of Use shall be subject to the exclusive jurisdiction of the Manx courts.

These Treasury Income Tax Terms and Conditions are in addition to those accepted at registration, please ensure you read all the associated pages and that you agree with all the terms and conditions listed before you accept them and complete your enrolment.