GILL was often used in Maughold (and also seen in Lezayre) instead of KILLEY. Sometimes the same family was Gill in one census and Killey in another. Wills were written under Killey but listed in the defuncts under Gill, and vice versa - so completely interchangeable. I was told the pronunciation of Killey was "Killya" so sounded like Gill (not at all like Kelly which some people assume is an alternative). I'm sure I've written about this before, but probably a few years ago.
Sue