Working remotely in the Isle of Man
In a world where you can work from anywhere, why not here? A vibrant business centre with high-quality technical infrastructure, set in a stunning UNESCO Biosphere, giving you space to thrive and an enviable work-life balance.
The Isle of Man is home to 95 miles of coastline, sandy beaches and secluded glens, meaning there is plenty of space to explore at the end of the working day. As employees are increasingly encouraged to work from home, employers are often willing to agree to remote working overseas.
The Isle of Man is situated in the centre of the British Isles, and with regular, reliable, and convenient air travel to major regional UK business hubs, you can maintain a physical presence in your workplace when required, whilst conducting your day-to-day work from the Isle of Man. If working from home isn’t for you, we have a number of co-working spaces around the Island.
Before you decide to work remotely from the Isle of Man, there are a number of things to consider to help ensure your move is simple and straightforward. The two key routes for individuals looking to relocate and work remotely are for those who either perform the majority of their work in the Isle of Man, or those who perform the majority of their work from the UK or further afield.
If you perform the majority of your work in the Isle of Man
Where an individual takes up residence and commences full time employment in the Isle of Man, the Income Tax Division would prefer that their overseas employer register with them and operate an Isle of Man payroll. However, if this does not suit your organisation, employers who have concerns regarding the operation of an Isle of Man payroll should contact the Employers Admin team at the Income Tax Division who can provide guidance and assistance regarding alternative reporting arrangements with the employer and employee.
If you perform the majority of your work in the UK or further afield
If an Isle of Man resident working for a UK employer continues to perform a significant amount of work in the UK, it is likely that the UK employer will prefer to continue paying the employee via a UK payroll, deducting UK income tax and National Insurance via PAYE. In this case, as the worker, you will be required to declare all of your UK earnings in your Isle of Man income tax return, however double tax relief will be available in respect of the duties performed in the UK.
Remote workers engaged by overseas employers located in other jurisdictions should contact the Employers Admin team at the Income Tax Division for further guidance.
In all cases, as there will be tax implications in two or more jurisdictions, it is recommended that remote workers relocating to the Isle of Man should consider obtaining professional tax advice.
Individuals looking to relocate and work remotely in the Isle of Man should also consider whether they require a Work Permit. For an overview of the Isle of Man’s Work Permit process, click here.
For more information on relocating to the Isle of Man, click here.
If you have any specific questions, please feel free to contact our team.
