The Isle of Man is situated in the heart of the British Isles and is an internally self-governing dependent territory of the British Crown. It is not part of the United Kingdom.

The Island has its own Income Tax and Customs and Excise services and is an established low tax area enjoying total independence from the UK on matters of direct taxation. There is low corporate and personal tax and no capital transfer or inheritance tax. As a consequence the Island has developed into a flourishing and internationally respected offshore business centre.

Further information on the Isle of Man can be found at:

www.gov.im

www.fsc.gov.im