Isle of Man non resident tax

parkojones

Hi
ive recently moved to the Isle of Man for work as a live-in carer, I live in England, so I’m classed as a non resident for tax purposes. I’ve just received my first wage slip and the whole of my salary was taxed at 20% so I haven’t received any income tax personal allowance. Can I somehow claim this tax back ?? Surely I’m entitled to a personal allowance with the IOM or the UK ?? I’m not after any preferential tax treatment which the IOM can offer residents, just the basic allowance each worker is entitled to…please help 

Dazed_and_C0nfused

Are you being paid by a UK or IoM employer?

parkojones

Hi
I’m paid by IOM employer 

sheramber

Non residents in the IOM pay 20% tax on all taxable income

https://taxsummaries.pwc.com/isle-of-man/individual/taxes-on-personal-income#:~:text=Personal income tax rates&text=Non-residents pay tax at,20% on total taxable income.

parkojones

So I’m not entitled to any personal allowance ? And can’t claim anything back ?

purdyoaten2

parkojones said:

So I’m not entitled to any personal allowance ? And can’t claim anything back ?

Apparently not?


https://taxsummaries.pwc.com/isle-of-man/individual/deductions

Non-residents are not entitled to a personal allowance; all of their taxable income will be taxed at the prevailing higher rate (20% for 2022/23).

Jeremy535897

If you are a live in carer, don't you live in the Isle of Man? That would mean you are resident there.

purdyoaten2

Jeremy535897 said:

If you are a live in carer, don't you live in the Isle of Man? That would mean you are resident there.

Have to admit being unable to square ‘I’ve recently moved to the Isle of Man’ with ‘I live in England’

parkojones

I “live-in” someone else’s home and care for them 24/7, that essentially is classed as my place of employment, not my residential address. 

Jeremy535897

Where you are resident is a question of fact, not what you describe as your residential address. You should ask your employer why you are being treated as a non-resident, when you almost certainly are a resident of the Isle of Man. See:
https://www.equiomgroup.com/news/becoming-isle-man-tax-resident-relocation-guide
https://assets.kpmg.com/content/dam/kpmg/im/pdf/kpmg-isle-of-man-moving-to-the-iom-flyer-dec-19.pdf

parkojones

Cheers Jeremy that’s a big help