Isle of Man

Individual - Other issues

Last reviewed - 28 February 2024


With effect from 17 June 2021, it is a legal requirement for all partnerships to register with the Assessor of Income Tax. 

This includes Isle of Man general partnerships (including those where partners are a married couple or civil partners) and all types of partnerships and LLCs formed outside the Isle of Man where the partnership is tax resident due to its management and control being exercised in the Isle of Man or it having a place of business in the Isle of Man.