Two others also accused of offence
An advocate charged with perjury, alongside a couple from Onchan, will appear in court later this year.
Sixty-six-year-old John Wright, of Willowbrook Gardens in Douglas, 56-year-old Paul Anthony Bell and 57-year-old Sarah Louise Bell - of Manor Park in Onchan - were excused appearing when their case was called by Deputy High Bailiff James Brooks.
The three are each charged with two counts of perjury and one of conspiring to commit perjury.
Mr Bell also faces two charges of undischarged bankruptcy but no pleas have yet been entered.
Their case was adjourned until 29 September when a directions hearing will take place.