To apply you must be aged 18 or over, be resident in the Channel Islands, Isle of Man or Gibraltar and be the owner or director of the business you’re applying on behalf of. Your registered business address must be in the Isle of Man and/or the business must be registered for tax purposes in this jurisdiction.
The business must have a single layer of ownership with no nominee shareholding structures. All owners, directors or shareholders must be resident in the Channel Islands, Isle of Man or Gibraltar. Cash takings must not exceed 20% of the annual turnover.