Our Fees
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SD 84/2008 Companies (Fees and Duties Order) 2008
1931 Companies Act
| SD 84/2008 Companies (Fees and Duties Order) 2008 | Fee as from 6th April 2008 | |
|---|---|---|
| Incorporation | ||
| On delivery of a statement of first directors and secretary. | £60.00 | |
| For the registration of a company not having a share capital | £130.00 | |
| For the registration of a company having a share capital: | ||
| a) where the nominal capital does not exceed £2,000 | £130.00 | |
| b) where the nominal capital exceeds £2,000 | £130.00 | |
and for every £1,000 or part thereof in excess of £2,000 (with a maximum aggregate fee of £5,000) | £16.00 | |
| Company Duty Ready Reckoner | ||
| Annual Returns | ||
| All companies are required to file an annual return and late filing fees are payable by any company that delivers its annual return out side of the prescribed filing period. | ||
| However, an “excepted” company does not have to pay the annual return fee. An “excepted” company means a company that is either: (a) “A Charity” - charity means a company which on its return date is registered as a charity under the Charities Registration Act 1989 (b), or a company that is a wholly owned subsidiary of a charity; (b) “Dormant” - dormant means a company which is administered by the holder of a fiduciary licence issued in respect of the activities specified in section 1(2)(a) of the Corporate Service Providers Act 2000 (c) and which has not undertaken any activity by way of business or otherwise, has no assets or liabilities and has neither received income nor incurred expenditure other than costs associated with the incorporation of the company and the issue of its shares; (c) “A Property Management Company” – means any company whose sole purpose is to receive regular payments from occupants of real property which are used by that company solely for the management, repair and maintenance of the common parts of that property; | ||
| Annual Return - other than for an excepted or dormant company | Fee as from 6th April 2008 | |
| For filing an Annual Return, other than for an excepted or dormant company, within 1 month of the return date | £320.00 | |
| For filing an Annual Return, other than for an excepted or dormant company later than 1 month after the latest date for completing the same. Length of delay, measured from the date the annual return is due: | ||
| 1 month or less | £385.00 | |
| 1 month and one day to 3 months | £430.00 | |
| 3 months and one day to 6 months | £490.00 | |
| More than 6 months | £550.00 | |
| Note: the above amounts are inclusive of the annual return filing fee | ||
| Annual Return for a dormant company with a return date on or after 6th April 2008 | ||
| For filing an Annual Return for a dormant company with a return date on or after 6th April 2008, within the time limits prescribed by the Act: | £75.00 | |
| For filing an Annual Return for a dormant company with a return date on or after 6th April 2008, later than one month after the latest date for completing the same. Length of delay, measured from the date the annual return is due | ||
| 1 month or less | £140.00 | |
| 1 month and one day to 3 months | £185.00 | |
| 3 months and one day to 6 months | £245.00 | |
| More than 6 months | £305.00 | |
| Note: the above amounts are inclusive of the annual return filing fee | ||
| Annual Return for a dormant company with a return date between 6th April 2007 and 5th April 2008 | ||
| For filing an Annual Return for an excepted company within 1 month of the return date | NIL | |
| For filing an Annual Return for an excepted company later than 1 month after the latest date for completing the same. Length of delay, measured from the date the annual return is due: | ||
| 1 month or less | £65.00 | |
| 1 month and one day to 3 months | £110.00 | |
| 3 months and one day to 6 months | £170.00 | |
| More than 6 months | £230.00 | |
| Annual Return with a return date on or before 5th April 2007 | ||
| For filing an Annual Return on or after 6th April 2008, with a return date on or before 5th April 2007 | £305.00 | |
| Other documents filed late | ||
| For filing any other document outside such limit as is prescribed by the Companies Acts Length of delay, measured from the date the document is due | ||
| 1 month or less | £65.00 | |
| 1 month and one day to 3 months | £110.00 | |
| 3 months and one day to 6 months | £170.00 | |
| More than 6 months | £230.00 | |
| Please note: there is no common filing period for company documents. The prescribed period can vary depending on the particular form from as little as 7 days to 2 months. If you are uncertain, you should read the Acts or consult your CSP or Advocate. | ||
| Miscellaneous Fees | ||
| Application for Declaration of Dissolution | £54.00 | |
| Court Order for a Dissolution or Restoration | £160.00 | |
| Application to restore a company | £1050.00 | |
| All other documents | No charge | |
| Registration of Foreign Company under Part XI | £156.00 | |
| Annual Return Fee for a foreign Company | £320.00 | |
| File Inspection (i.e. search) | £2.50 | |
| Duplicate Certificate | £7.50 | |
| Supply of Information extracted from a company file | £33.00 | |
| Photocopies (per page) | £0.24 | |
| Certification of a copy | £1.25 | |
| Certificates of Fact | £40.00 | |
| Viewing Documents On-Line | ||
| The following fees and duties shall be paid per document for viewing company documents online. | ||
| Prospectus | £5.50 | |
| Accounts | £5.50 | |
| All other company documents | £1.10 | |
| Non-resident company duty of £1,000 will also be due and payable by every company with a return date that falls on or before 5th April 2007 as an accrued debt unless it has submitted a notice of rescission on or before the return date. Any annual return for a Non-Resident Company with a return date on or before 5th April 2007 submitted without the correct fee will be rejected. | ||
SD 83/2008 Companies (Fees, Duties and Penalties) Regulations 2008.
2006 Companies Act
| SD 83/2008 Companies (Fees, Duties and Penalties) Regulations 2008 | Fee as from 6th April 2008 |
|---|---|
| Incorporation | |
| For the incorporation of a company under this Act: | £190.00 |
| Annual Return - all companies are required to file an annual return and late filing fees are payable by any company that delivers its annual return outside of the prescribed filing period. | |
| In the Regulation – “charity” means a company which on its return date is registered as a charity under the Charities Registration Act 1989(b), or a company that is a wholly owned subsidiary of a charity; “dormant” means a company which is administered by the holder of a fiduciary licence issued in respect of the activities specified in section 1(2)(a) of the Corporate Service Providers Act 2000(c) and which has not undertaken any activity by way of business or otherwise, has no assets or liabilities and has neither received income nor incurred expenditure other than costs associated with the incorporation of the company and issue of its shares; “excepted” means a company that is either: (a) a charity, or (b) a property management company; “property management company” means a non-profit making company whose sole purpose is to receive regular payments from occupants of a residential property which are used by that company solely for its administration and the management, repair and maintenance of the common parts of that property;“ A copy of the regulation is available on our web site at www.fsc.gov.im Companies Registry / Regulations. | |
| Annual Return, other than for a dormant or excepted company | |
| For filing an Annual Return, other than for a dormant or excepted company, within the time limits prescribed by the Act: | £320.00 |
| For filing an Annual Return, other than for a dormant or excepted company, later than one month after the latest date for completing the same: Length of delay, measured from the date the annual return is due | |
| 1 month or less | £385.00 |
| 1 month and one day to 3 months | £430.00 |
| 3 months and one day to 6 months | £490.00 |
| More than 6 months | £550.00 |
| The above amounts are inclusive of the prescribed filing fee for the Annual Return. | |
| Annual Return for a dormant company with a return date on or after 6th April 2008 | |
| For filing an Annual Return for a dormant company with a return date on or after 6th April 2008, within the time limits prescribed by the Act: | £75.00 |
| For filing an Annual Return for a dormant company with a return date on or after 6th April 2008, later than one month after the latest date for completing the same: Length of delay, measured from the date the annual return is due | |
| 1 month or less | £140.00 |
| 1 month and one day to 3 months | £185.00 |
| 3 months and one day to 6 months | £245.00 |
| More than 6 months | £305.00 |
| The above amounts are inclusive of the prescribed filing fee for the Annual Return. | |
| Annual Return for a dormant company with a return date between 6th April 2007 and 5th April 2008 | |
| For filing an Annual Return for a dormant company with a return date between 6th April 2007 and 5th April 2008 inclusive, within the time limits prescribed by the Act | NIL |
| For filing an Annual Return for a dormant company with a return date between 6th April 2007 and 5th April 2008 inclusive, later than one month after the latest date for completing the same: Length of delay, measured from the date the annual return is due | |
| 1 month or less | £65.00 |
| 1 month and one day to 3 months | £110.00 |
| 3 months and one day to 6 months | £170.00 |
| More than 6 months | £230.00 |
| Annual Return for an excepted company | |
| For filing an Annual Return for an excepted company, within the time limits prescribed by the Act: | NIL |
| For filing an Annual Return for an excepted company, later than one month after the latest date for completing the same: Length of delay, measured from the date the annual return is due | |
| 1 month or less | £65.00 |
| 1 month and one day to 3 months | £110.00 |
| 3 months and one day to 6 months | £170.00 |
| More than 6 months | £230.00 |
| Annual Return with a return date on or before 5th April 2007 | |
| For filing an Annual Return with a return date on or before 5th April 2007. | £305.00 |
| Other Documents filed late | |
| For filing any other document outside such time limit as is prescribed by the Act: Length of delay, measured from the date the document is due | |
| 1 month or less | £65.00 |
| 1 month and one day to 3 months | £110.00 |
| 3 months and one day to 6 months | £170.00 |
| More than 6 months | £230.00 |
| Re-Registration of a 1931 Company | |
| On delivery of an application to re-register under Section 148 | £93.00 |
| Consolidations | |
| On delivery of the memorandum and articles of a consolidated company under Section 154(3)(D) | £190.00 |
| On delivery of the memorandum and articles of a consolidated company under Section 159(3)(D) | £190.00 |
| Continuation | |
| On delivery of an application under Section 162 to be continued as a company under the Act | £360.00 |
| On delivery of an application under section 167 to be continued in a country or territory outside the Isle of Man | £2800 |
| For each application where the Registrar is satisfied that: | |
| a) the applicant is a member of a group of companies: and b) another member of that group has made an application mentioned in entry 1 of this Part | £1130 |
| On delivery of a certified copy of the instrument of continuance under Section 169 | £50.00 |
| Restoration and Dissolution | |
| On delivery of an application to restore a company under Section 187 | £1050.00 |
| On delivery of a copy of a court order restoring a company under Section 188 | £160.00 |
| On delivery of an application for a declaration of dissolution under section 190 | £54.00 |
| On delivery of a copy of a court order restoring a company under Section 191 | £160.00 |
| On delivery of an application to restore a company under Section 192 | £1030.00 |
| Other Fees | |
| Each inspection of a company file or any document which the Registrar may be required to produce for inspection under the Act. | £2.50 |
| Each issue of any duplicate certificate under the Act | £7.50 |
| Photocopies, electrostatic photocopies or copies by any similar process (per page). | £0.24 |
| Certification of a copy | £1.25 |
| Extraction fee for the supply of information from a company file. This item does not include the cost of copies which will be charged in accordance with item 25. | £33.00 |
| On delivery of a request for a Certificate of Good Standing under Section 21 | £40.00 |
| Viewing Documents On-Line | |
| The following fees and duties shall be paid per document for viewing company documents online. | |
| Offer Document | £5.50 |
| All other company documents | £1.10 |
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SD 90/2008 The Registration of Business Names (Fees and Duties) Rules 2008
| SD 90/2008 The Registration of Business Names (Fees and Duties) Rules 2008 | Fee as from 6th April 2008 | |
|---|---|---|
| On furnishing a Statement of Particulars required by Section 5 of the Act. The fee covers the issue of one certificate of registration. | £40.00 | |
| On furnishing any Statement of Particulars required by the Schedule of the Act when such particulars are not furnished with the Statement of Particulars required by Section 5 of the Act. The fee covers the issue of one certificate of registration. | £13.00 | |
| On furnishing a Statement of any such change as is referred to in Section 8 of the Act, outside the prescribed time limit. The fee covers the issue of one certificate of registration. | £13.00 | |
| Inspection/Search on company documents | £2.50 | |
| Duplicate Certificate of Registration | £7.50 | |
| The supply of information from any statement registered under the Act (This item does not include the cost of copies). | £33.00 | |
| Photocopies, electrostatic photocopies or copies by any similar Process (per page) | £0.24 | |
| Certification of a copy (per document) | £1.25 | |
| Requisition for a Certificate of Fact containing a summary of information contained in statements registered under the Act | £40.00 | |
| Viewing documents online (per document). | £1.10 | |
SD 85/2008 Limited Liability Companies (Fees and Duties) Order 2008
| SD 85/2008 Limited Liability Companies (Fees and Duties) Order 2008 | Fee as from 6th April 2008 |
|---|---|
| Registration of a Limited Liability Company | £135.00 |
| Annual Return (L10), submitted within 1 month of the return date: | £75.00 |
| On submission of an annual return later than 1 month after the latest date for completing the same: Length of delay, measured from the date the annual return is due: | |
| 1 month or less | £140.00 |
| 1 month and one day to 3 months | £185.00 |
| 3 months and one day to 6 months | £245.00 |
| More than 6 months | £305.00 |
| Note: The above amounts are inclusive of the annual return filing fees. | |
| Application for a declaration of dissolution section 11A | £54.00 |
| Notice of Dissolution section 30(1) (Form L30/1) | £54.00 |
| Application to restore the company under section 11B of the Act | £1,050.00 |
| On delivery of any document other than an annual return later than 1 month after the latest date for completing the same: Length of delay, measured from the date the document is due: | |
| 1 month or less | £65.00 |
| 1 month and one day to 3 months | £110.00 |
| 3 months and one day to 6 months | £170.00 |
| More than 6 months | £230.00 |
| Search fee (per file) | £2.50 |
| Duplicate Certificate | £7.50 |
| Cost of copies | £0.24 |
| Viewing documents online (per document). | £1.10 |
SD 88/2008 Companies Registry (Miscellaneous Fees) Order 2008
| SD 88/2008 Companies Registry (Miscellaneous Fees) Order 2008 | Fee as from 6th April 2008 |
|---|---|
| Photocopies (per page) | £0.24 |
| Certification of a copy | £1.25 |
| Taking an affidavit, affirmation, declaration or attestation before a public officer | £6.00 |
| Witnessing each exhibit to an affidavit, affirmation, declaration or attestation before a public officer | £3.60 |
| Extraction fee from company file or record held by Companies Registry (does not include the cost of copies) | £33.00 |
| Certificate of Fact | £40.00 |
SD 89/2008 Partnership (Fees) Rules 2008
| SD 89/2008 Partnership (Fees) Rules 2008 | Fee as from 6th April 2008 |
|---|---|
| Registration of Limited Partnership under Section 50 of the Act | £215.00 |
| For the Registration of a statement of change under section 51(1) of the Act | This provision has been revoked |
| In respect of each limited partner on initial registration of the limited partnership under the Partnership Act 1909 and in respect of each additional limited partner subsequently registered | This provision has been revoked |
| On delivery of any document other than an annual statement required by Section 51(1A) of the Act outside such time limit as is prescribed by Section 51(1) the Act | |
| 1 month or less | £65.00 |
| 1 month and one day to 3 months | £110.00 |
| 3 months and one day to 6 months | £170.00 |
| More than 6 months | £230.00 |
| For the registration of an annual statement under section 51(a) of the Act | £75.00 |
| On the delivery of an annual statement later than 1 month after the latest date for completing the same as prescribed by section 51(1A) of the Act | |
| 1 month or less | £140.00 |
| 1 month and one day to 3 months | £185.00 |
| 3 months and one day to 6 months | £245.00 |
| More than 6 months | £305.00 |
| Note: The above amounts are inclusive of the prescribed filing fee for the annual statement | |
| Viewing documents online (per document). | £1.10 |
SD 87/2008 Insurance Companies (Transfer of Domicile) (Fees and Duties) Order 2008
| SD 87/2008 Insurance Companies (Transfer of Domicile) (Fees and Duties) Order 2008 | Fee as from 6th April 2008 |
|---|---|
| Registration of a company under paragraph 3 of Schedule 3A to the Act | £135.00 |
| On the delivery of the consent to be continued and other documents required under paragraph 3 (4) of Schedule 3A to the Act | £55.00 |
| Issue of a Certificate of Discontinuance under paragraph 10 of Schedule 3A of | £55.00 |
SD 86/2008 Companies (Transfer of Domicile) (Fees and Duties) Order 2008
| SD 86/2008 Companies (Transfer of Domicile) (Fees and Duties) Order 2008 | Fee as from 6th April 2008 |
|---|---|
| An offshore company submitting an application to be continued in the Isle of Man in terms of Part 1 of the Act | £320.00 |
| An Isle of Man company submitting an application to be continued in a country or territory outside the Isle of Man in terms of Part 2 of the Act. | £2,900.00 |
| For each application where the Financial Supervision Commission is satisfied that: (a) the applicant is a member of a group of companies; and (b) another member of that group has made an application mentioned in entry 1 of this Part. | £1,130.00 |
| For the issue of any duplicate certificate of registration under section 4 (2) or section 10(2) of the Act. | £13.00 |
| For the filing of the instrument of continuance under section 10(2) of the Act. | £50.00 |
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