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Information on residency for tax purposes Section I – Criteria for Individuals to be considered a tax resident The Isle of Man treats individuals having a ‘view or intent of establishing residence’ as tax resident from the date of their arrival on the Island, and as no longer being resident from the date on which they permanently depart the Island. There are however, also specific rules in the Isle of Man that determine tax residence by a person’s physical presence on the Island. Based on physical presence the following individuals will be considered tax resident in the Isle of Man where:-  they reside in the Isle of Man for a period equal to six months (183 days) or more in a tax year, or  their visits to the Isle of Man over a period of four or more consecutive tax years exceeds an average of three months (90 days) in each tax year (the individual will be treated a resident from the start of year 5 and subsequent years), and  where there is an intention for visits to average more ...