See more. Do more. Together.

Chartered Accountants, tax and advisory for private individuals and commercial businesses.

We understand that by working together we give you more room to grow your business. From start-up to multi-national enterprise, our clients rely on our highly qualified, friendly professionals to lend insight and confidence at every step. With offices in Douglas and Ramsey, our team are here to support you.

Start with a free consultation.


At Harding Lewis we provide our clients with a full support structure. We know that in order for businesses to thrive, they need to feel comfortable to take those all-important leaps, safe in the knowledge that they can rely on their advisors to deliver on any given task and support them every step of the way. This is why we pride ourselves in offering a comprehensive and diverse range of services and why we are committed to continued professional development and to new learning opportunities.

Accountancy & Advisory for Smart Businesses

Your next step is always the most important. Accountants for forward-thinking and ambitious businesses, large or small.

Audit & Compliance

Our expert team of Chartered Accountants allow you to focus on what is most important in your business.

New Business Start-Ups

We’re here to help make your ideas happen, to help you set objectives and achieve results.

Corporate Outsourcing

We can provide experienced staff at all levels to meet any temporary capacity shortages you may have.

Internal Audit & Risk

Your company’s systems are integral. Our business advisors can add value through risk control and expert analysis.

Tax, Bookkeeping & VAT

Our experienced and helpful team have the knowledge to support your business.

Statutory Services

Our business support team provide everything you need to successfully manage your corporate obligations.

Insolvency & Liquidations

We provide comprehensive insolvency management and liquidation services.

Payroll Administration

We provide accurate and timely payroll solutions for you and your staff.

Valuations & Business Sale Services

Thinking of selling? Our experienced team can provide you with an objective valuation. We can also assist you in presenting your business for sale to a prospective buyer.


'We cannot sing the praises of Harding Lewis enough. Debra Cooper, our accountant, has been invaluable help for our small business.We worked alongside Debra for ten years at our Nursery School business and have continued in our new business venture. Debra has helped us immensely giving us fantastic advice, support and guidance throughout. We would recommend the wonderful team at Harding Lewis to every business; large or small.' - Lynne & Steve Irving

'Having been a client for more than 14 years, I have always found Harding Lewis to be attentive, professional and friendly. While small enough to offer a friendly service, they are large enough to be able to provide all of my requirements' - David Elyan

'When we were looking for an accountancy firm we had a clear idea of our requirements. Whilst we looked for that personal touch missing from larger accountancy practices we still required the back-up and expertise associated with such firms. In Harding Lewis, we believe we have found that combination. It is reassuring to deal with the same personnel in a friendly and progressive office' - John G Harrison, Eurocycles


Harding Lewis was established in 1993 and became Harding Lewis Limited in 2004. Since the beginning, our focus has always been on moving and adapting with our clients and the environments in which they do business. It’s what keeps us growing. Whether training our team to become experts in cloud accounting software or hosting workshops and events to bring together likeminded professionals and entrepreneurs, by staying close we’ve been able to give our services context in a world that’s always changing. Private individuals, small and medium sized businesses, start-ups and multi-national organisations trust our forward-thinking team of Chartered Accountants and business advisors to help them see more in their finances. We help them take stock, fine tune and plan for the next step. We offer core accountancy services as well as business advisory services to put ambition into practice. In today’s world, working together is what gives us and our clients the confidence to look ahead. Whatever happens, we’re here to support you.

Andrew Gerrard


Andrew gained an Honours Degree in Management Science (Operational Research) in 1986. This course is frequently used as a board by students for a career in management consultancy or corporate finance. Andrew previously worked for Coopers & Lybrand (IOM) Limited (now PricewaterhouseCoopers), where he trained for 7 years and with KPMG (Bermuda and London) for 3 years. His position before joining Harding Lewis in 1996 was Audit Manager. As Director his role includes advising clients on their business and related personal affairs including planning for the future. This covers many areas including business establishment, tax planning, ongoing strategies and exit planning and execution. The key theme is adding value and doing what is right for our clients.

Michael Estella


Michael leads our Ramsey Office and has almost 30 years’ experience working primarily in small accountancy practices. Having trained as an ACA Michael will look to become an FCA next year. In his current role as a Director Michael provides business advisory services to a variety of small and medium size businesses. Michael likes to gain an in-depth knowledge of our client’s businesses or personal affairs which allows him to develop strong working relationships and provide valuable advice. In addition to this Michael is an Audit Engagement Director and he deals with all aspects of accounts preparation and tax (Manx and UK). In his spare time Michael enjoys singing with the Roc Vannin Choir which raises funds for local charities. He is also an avid music, theatre and comic book fan having built up a very large collection of American super hero comics over the past 40 years.

Debra Cooper


Debra is an FCA with a Bsc (Hons) in Mathematics & Physics which she gained from Manchester University. After qualifying with Deloitte, Haskins & Sells in London, she then joined NatWest International Trust Company in the Isle of Man. After working in their Internal Audit Department for a few years she later transferred in 1993 to their Bahamas operation and rose to the role of Internal Audit Manager. In 2004 Debra joined Harding Lewis to provide advisory services to small and medium companies and private individuals. As a Director Debra manages a portfolio of clients and oversees Bookkeeping, Payroll and Company Secretarial services provided by the firm. Outside of work, Debra is a member of the Crown Green Bowls team and she also thoroughly enjoys spending time with her dog Ollie.

Stephen Jackson

Our Senior Manager Stephen gained an Honours Degree in Accounting & Finance at the University of Wales Institute Bangor, he then moved to the Isle of Man from his hometown of St. Helens in 2002, joining the graduate recruitment scheme of PKF (now part of BDO) in 2003. Stephen then worked with PKF in the audit department and later as manager of the small business accounts team before joining Harding Lewis in 2012, primarily to manage a wide variety of bookkeeping, accounts, Tax and audit clients. In his current role, Stephen is also responsible for ensuring that Harding Lewis keeps up to date with the latest technology, in particular online accounting software, to ensure we offer the best possible service to our clients. Outside of the office Stephen plays for Saracens Hockey Club and he enjoys long walks with his family in the great Manx countryside.

Phil Butler

Phil joined Harding Lewis in July 2008 as a trainee accountant, first starting with the technician exams before moving onto the ACCA exams in 2011. Phil qualified as an ACCA in 2014. Throughout Phil’s career with the firm he has handled the financial affairs of many of the Island’s businesses and individuals and in doing so has developed a wealth of experience. Phil enjoys developing professional relationships with clients and appreciates the value of providing a consistent quality customer experience. Outside of work, Phil is an active sporting shooter at both the island’s clay target clubs and aspires to one day win the English Sporting Manx Championship and a medal at the Island Games.

Marian Shaw

Office Manager

Marian is our Office Manager and has been with the firm for almost 20 years having started as an office junior before working her way up. Marian has completed various courses including RSA Word Processing Stages Stage I, Stage II parts 1 & 2, Stage III parts 1 & 2, Administration Level 1 and an Introduction to Trust and Company Administration. In her current role Marian assists the Directors of the firm with a wide variety of tasks to ensure their lives are made easier and they are able to focus on successfully servicing our clients. In addition to this she does the in-house bookkeeping, human resources, is a statutory supervisor and she carries out all general office administration and organisation. In her spare time, Marian enjoys being creative and in particular sewing. She is also an avid reader and she enjoys walking in the Manx countryside with her dog.

Fiona Brown

Fiona’s is our Secretary/Receptionist in our Ramsey Office. She holds various RSA secretarial and business administrations qualifications and has worked part-time with our firm for 10 years,. Alongside Sonia, she provides secretarial support, covers reception duties and is the first point of contact for many visitors and telephone enquiries to our Ramsey office. Fiona and Sonia assist with general enquiries, appointments, paying bills and they assist in directing you to the relevant staff member within the firm. Outside of work, Fiona has a keen interest in holistic therapies and has undertaken various courses which have led to her also working part-time as a Reflexologist, a job she finds incredibly rewarding and different to her role at Harding Lewis.

Sonia Kennish

Sonia is based in our Ramsey Office and assists the team as a part-time Receptionist. Having gained her qualification in CIH Level 2 in Housing Practice, Sonia has gathered 30 years of office experience having worked for the Ramsey Commissioners for over 20 years. Sonia has since joined Harding Lewis in a part-time capacity to ensure she has a great home/work life balance. Sonia assists the team with secretarial and reception duties and is often the voice at the end of the phone when clients call in.

Alex Hullock

Alex studied at Castle Rushen High School and after gaining his A levels he joined Harding Lewis in August 2012 as a trainee accountant. Alex is now the Audit Senior at Harding Lewis and he hopes to be fully qualified by early 2018. Alex’s role includes visiting our varied client base, forming strong relationships and carrying out the audit process from planning to completion. He believes developing a sound relationship with his clients is key to providing a professional and quality service. His in-house work includes preparing sets of financial statements, tax computations and tax returns for Manx companies and individuals. His role has enabled him to develop a wide range of accounting skills, becoming an adaptive, well organised and valued member of the team along the way. Outside of work Alex enjoys a range of sporting activities, including going to the gym and jogging along the coast in his hometown of Port St Mary.

Katrina Baker

Katrina, one of Harding Lewis’ Trainee Accountants, attended the Isle of Man College and gained a 3 Extended Diploma in Business qualification. After deciding to pursue a career in Accountancy, Katrina joined Harding Lewis two years ago and has been working her way through the ACCA exams with success. As a Trainee Accountant and Audit Assistant Katrina helps the senior members of staff with their day to day work, whilst gaining knowledge and experience to enable her to take on more responsibility and grow within the business. In her spare time, Katrina enjoys live music on and off the Island and she has previously organised a few music gigs on the Isle of Man.

Joan Bell

Joan has over 30 years experience in the Office Administration field, with the majority of that experience having been gained in the banking arena, and she now works part-time for Harding Lewis as an Administration Assistant. Joan, alongside her colleague Sally, manage the reception area ensuring clients visiting the firm or calling in are assisted and directed to the relevant staff member within the firm. In her spare time Joan can be found reading or enjoying a walk in the beautiful outdoors especially with her three dogs.


The Isle of Man’s proposition to businesses is as unique as the community that calls it home. It combines an excellent quality of life with a can-do approach reinforced by the full support of the Isle of Man Government. This has created a stable political and economic environment for enterprise and continuous growth in gross domestic product for over 25 years. The Isle of Man also operates a clear and simple tax regime with generous personal allowances, giving entrepreneurs the confidence to always look ahead.