The Isle of Man Financial Services Authority has published the slides used in a seminar for corporate service providers on the Island’s updated beneficial ownership regime. The presentation explains how nominated officers should apply the 2026 Beneficial Ownership Guidance and recent legislative changes, with a focus on identifying registrable beneficial owners and recording interests on the beneficial ownership database. The material sets out the revised definition of a registrable beneficial owner, under which the threshold now applies to natural persons who own or control 25% or more through direct or indirect ownership of shares or voting rights, while no percentage threshold applies where a person exercises control through other means. It also explains the seven database categories for recording the nature of an interest, covering ownership, voting control, combined ownership and control, trust and foundation control, other forms of control, and control as liquidator. For entities with no registrable beneficial owner, nominated officers must file a confirmation statement and provide information on the senior managing official, including the source or nature of that person’s executive control. The slides state that the new requirements came into force on 25 May 2026 and that database entries must be updated to reflect the new definition and related requirements by 15 September 2026.