Isle of Man Guide

The Appointments Commission* is seeking applications from individuals for membership of the Income Tax Commission.

• Who are the Income Tax Commissioners?
• The Income Tax Commissioners are appointed under section 88 of the Income Tax Act 1970 as amended. The Commissioners consist of a chairman, who must be legally qualified (i.e. a barrister, advocate or solicitor of not less than 7 years standing), and 8 other Commissioners.
• What do the Income Tax Commissioners do?
• The Commissioners determine assessments which have been referred to them from the Assessor of Income Tax in cases when a person is aggrieved by a tax assessment and wishes to contest that assessment. The Commissioners generally sit four times a year. The Commissioners are empowered to summon witnesses. When appointed and before taking up duties, a Commissioner will be required to make a declaration in statutory form before a Deemster.
• How do I apply?
• Applicants do not need any formal qualifications. However, the Appointments Commission will be looking for people with a knowledge and understanding of accountancy and taxation matters who will take an active part in the work of the Income Tax Commissioners. Applicants should be aware that the Income Tax Act 1970 debars a person who is a serving officer, or in the preceding 3 years has been an officer, of any Department dealing with income tax, from being eligible to be a member of the Commissioners. If you are interested in applying you should send a completed application form to the Secretary of the Appointments Commission at the address indicated below, including your curriculum vitae and the names of two persons who may be contacted for a reference. Applications should reach the Secretary by 16 April 2009. Late applications may be accepted by the Commission only at its discretion.

*The Appointments Commission has been established by the Council of Ministers under the auspices of the Tribunals Act 2006 and is an independent body. Its principal function is to make appointments to various Appeals Tribunals and other bodies covered by the statutory provisions of the Tribunals Act and other relevant Legislation.

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