A person who is liable to register under VATA 1994 must notify HMRC accordingly, unless he is already registered (or liable to be registered) under the law of the Isle of Man (Value Added Tax (Isle of Man) Order 1982 (SI 1982/1067), art. 11(3); HMRC VAT – Registration Manual at VATREG 45000 (www.gov.uk/hmrc-internal-manuals/vat-registration-manual)).

A person may VAT-register in the Isle of Man and have establishments both there and in the UK or in neither country. At any time HMRC can determine that he must be VAT-registered in the UK (Value Added Tax (Isle of Man) Order 1982, art. 11(9)).

‘Business establishment’

A person has a business establishment in a country if:

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