Records of HM Customs and Excise (UK) concerning the administration of the Isle of Man Decennial Tests

Archive Collection

Scope and Content

Working papers of HM Customs and Excise (UK), including the Accountant and Comptroller General's department. The records were created during administration of the Isle of Man Decennial Tests to determine the Isle of Man's share of customs and excise revenues under the Common Purse arrangement. The series includes papers relating to the Decennial Tests undertaken in the years 1922-1923, 1934-1935, 1951-1952 and 1961-1962.

The content of the records varies between each year, but the series includes correspondence, typescript test results, notes and tables of calculations. The series also includes some returns from merchants and retailers in the Isle of Man for the 1951-1952 Decennial Test and typescript Isle of Man Government circulars relating to the 1934-1935, 1951-1952 and 1961-1962 Decennial Tests.

Administrative / Biographical History

A 'Decennial Test' to calculate consumption of customs dutiable goods on the Isle of Man is carried out every 10 years in order to determine the Isle of Man's share of the Common Purse for customs revenues. The arrangement for the sharing of indirect taxes between the UK and the Isle of Man dates back to the Revenue Returns Act passed by Tynwald in 1894. The current Customs and Excise Agreement between the UK and the Isle of Man (at the time of cataloguing) was passed in 1979. For each test year, returns of imported goods were submitted by merchants and retailers. These were compiled to calculate the total amount of wines, spirits, tobacco and other goods subject to customs duty consumed in the Isle of Man during a single year. The results were then applied for 10 years to determine the Island's share of the customs and excise duties on these items.

Conditions Governing Access

Some items in this series are covered by a closure period. Isle of Man Public Records Order 2015, article B1, 84 year closure period applied for information relating to taxation. Please contact the Isle of Man Public Record Office for further information: public.records@gov.im.

For information on visiting the Isle of Man Public Record Office please see our website: www.gov.im/pro .

Other Finding Aids

Please see our website for catalogues: www.gov.im/pro .

Physical Characteristics and/or Technical Requirements

Some items in the series are slightly damaged.

Archivist's Note

Catalogue created by Angela Skitt, IOMPRO, 26 February 2016

Conditions Governing Use

Un-published documents created by UK HM Customs and Excise are subject to UK Crown Copyright (expiring 125 years after creation or on 31 December 2039 whichever is the later date).

Appraisal Information

Multiple copies of draft blank forms and duplicates were weeded and discarded at the time of cataloguing in February 2016.

Custodial History

Records in this series were created by the Accountant and Comptroller General's department of United Kingdom HM Customs and Excise during administration of the Isle of Man Decennial Tests. HM Customs and Excise Information Branch Central Record Review Team approached the IOMPRO in November 1999 and the records were presented to IOMPRO in June 2000 and given consignment number 198. The records were formally accessioned under section 3(4) of the Public Records Act 1999 on 25 February 2016 and were given the accession number A63.

Related Material

Working papers created by the Isle of Man Government during administration of the Decennial Tests for 1961-1962 (reference S31), 1971-1972 (reference S32) and 1981-1982 (reference S33) are also held by the Isle of Man Public Record Office; papers of the Economic Affairs division can be found in S34-43.