Isle of Man (IOM) Reports

For more information about these reports and submission requirements, visit the official website gov.im

For comprehensive guidance on operating a payroll and submitting these reports, refer to the "Operating a Payroll" section: https://www.gov.im/categories/tax-vat-and-your-money/income-tax-and-national-insurance/employers/further-information-for-employers/operating-a-payroll/

These pages offer essential information and downloadable forms to assist employers in fulfilling their reporting obligations.

Report Name	Key Features	Columns Included
IOM ITIP Summary by Payslip Report	ITIP (Income Tax Instalment Payments) Detailed breakdown of income tax instalment payments (ITIP) Breakdown by employee payslip Essential for tracking and verifying ITIP deductions	Pay Date Tax Code Taxable Pay Free Pay Net Taxable Pay Lower Limit SB% SB ITIP HB% HB ITIP ITIP Paid Net Pay
IOM NI Summary By Payslip Report	Detailed breakdown of National Insurance (NI) contributions Breakdown by employee payslip Essential for reviewing and auditing NI deduction and employer contributions	Pay Date Director (Tick Box) Sociable Pay At LEL LEL to PT PT to UEL Above UEL Employee NI Employer NI Total NI
IOM T14 ITIP & National Insurance Deduction Card Report	Filter by employee & financial year Payroll report required for periodic submissions to the IOM Government Details the amount of ITIP and NI contributions deductions from employees	Employees NI No Employees Tax No Employer's Payroll/Works No Employer's Reference No Surname and Title Forenames Date of birth Status Address Employer's Full Name and Address Gross Remuneration Superannuation Contributions ITIP Deductions (Ner after any refunds) Directors Fees (Before NI and Superannuation deductions- as included in Box A) Final Tax Code Earnings Details Contribution Details
IOM T14 ITIP & NI (Electronic 2024/2025 Version) Report	Compare pay elements by payslip date Provides individual employee salaries, including gross pay and any adjustments Compare by pay element type e.g. Allowance, Deduction & Employer Useful for auditing salaries, or verifying payroll accuracy	Employees NI No Employees Tax No Employer's Payroll/Works No Employer's Reference No Surname and Title Forenames Date of birth Status Address Employer's Full Name and Address Gross Remuneration Superannuation Contributions ITIP Deductions (Ner after any refunds) Directors Fees (Before NI and Superannuation deductions- as included in Box A) Final Tax Code Earnings Details Contribution Details
IOM T35 ITIP & NI Summary	Year-end summary of all Income Tax Instalment Payments (ITIP) and National Insurance (NI) Contributions made by employees and employers	Surname Forename Tax Ref No NINO Tax EeMIC ErNIC Employee Count Total ITIP Total NI Total Due
IOM T37 ITIP & NI Summary Report	Provides a detailed, employee-level summary of Income Tax Instalment Payments (ITIP) and National Insurance (NI) contributions It is essential for compliance checks, addressing employee queries, and preparing detailed submissions to the Isle of Man government	Surname Forename Tax Ref No NINO Gross Tax EeNIC ErNIC Employee Count Total ITIP Total NI Total Due