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.