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Contents

Official guidance
International Manual

INTM860000 · Immunities and Privileges

  • INTM860100 · Immunities and Privileges Overview
  • INTM860150 · Crown Immunity
  • INTM860180 · Sovereign Immunity
  • INTM860200 · Diplomatic Immunity
  • INTM860210 · Diplomatic Missions: general
  • INTM860220 · Diplomatic Missions: conditions of exemption
  • INTM860230 · Diplomatic Missions: exemptions from Income Tax
  • INTM860240 · Diplomatic Missions: exemption from Capital Gains Tax
  • INTM860250 · Diplomatic Missions: Pensions
  • INTM860260 · Diplomatic Missions: Communicating with privileged persons
  • INTM860270 · Diplomatic Missions: Self-Assessment returns
  • INTM860280 · Diplomatic Missions: personal allowance
  • INTM860290 · Diplomatic Missions: official/other emoluments
  • INTM860300 · Consuls: Consular Relations Act 1968
  • INTM860310 · Exemptions from Income Tax
  • INTM860320 · Exemptions from Capital Gains Tax
  • INTM860330 · Extension of Tax Privileges
  • INTM860340 · Exemption: consuls/ other official agents
  • INTM860350 · Pensions
  • INTM860360 · Representatives of Overseas Governments: foreign consuls and their staffs: Particulars about Commonwealth Citizens
  • INTM860370 · Immunity from legal process
  • INTM860380 · Self-Assessment Returns
  • INTM860410 · Agents-General
  • INTM860420 · Staff of Agents-General/Official Agents
  • INTM860430 · Certificates Issued; Agents General
  • INTM860440 · Commonwealth Country Military Officers
  • INTM860450 · Commonwealth Countries and Republic of Ireland (Immunities/Privileges) Order 1985 SI 1985 No 1983
  • INTM860500 · Official Agents
  • INTM860510 · “New Agencies” or departments
  • INTM860520 · Employers not entitled to exemption
  • INTM860530 · Tax Returns
  • INTM860540 · Exemption in doubt
  • INTM860600 · Visiting Forces
  • INTM860610 · Forces of other countries stationed in UK: NATO Headquarters employees
  • INTM860620 · Forces of other countries stationed in UK: claims to exemption
  • INTM860630 · Forces of other countries stationed in UK: residence status
  • INTM860640 · Forces of other countries stationed in UK: submission for Advice
  • INTM860700 · Contents: International Organisations
  • INTM860710 · International organisations: Procedure: how to deal with claims
  • INTM860720 · Employees of international organisations: claims by individuals
  • INTM860730 · Employees of International Organisations: Previous claims by individuals
  • INTM860740 · Employees of International Organisations: Staff based in the UK
  • INTM860750 · Employees of International Organisations: Where exemption does not apply - Special cases
  • INTM860752 · Employees of International Organisations: where exemption does not apply - local nationals
  • INTM860760 · Employees of International Organisations: Experts/consultants
  • INTM860770 · Employees of International Organisations: What to do where exemption does not apply
  • INTM860780 · Employees of International Organisations: Treatment of pensions
  • INTM860810 · European Union: exemption from Taxation
  • INTM860820 · European Union: exemption of staff
  • INTM860830 · European Union: Limit of exemption
  • INTM860840 · European Union: procedures: how to give exemption
  • INTM860850 · European Union: procedures: how to exempt EU staff
  • INTM860870 · European Union: procedures: Other income
  • INTM860800 · European Union (EU): General Exemption
  • INTM860860 · European Union: procedures: Staff based in the UK
  1. Immunities and Privileges: Contents
  2. Commonwealth Countries and Republic of Ireland (Immunities/Privileges) Order 1985 SI 1985 No 1983

INTM860450 | Commonwealth Countries and Republic of Ireland (Immunities/Privileges) Order 1985 SI 1985 No 1983

From HM Revenue & Customs · International Manual

Individuals holding certain Commonwealth offices are entitled to exemption if their duties more or less correspond to the duties of a consular officer. Members of their staff also qualify if their duties are similar to those of a consular employee or a member of the service staff of a foreign consular post. The exemptions apply as well to members of their families.

The exemptions are those appropriate to foreign consuls and their staffs. If you get a case, follow the instructions in INTM860300 onwards and then submit it to BAI, Business International (Immunities & Privileges) for authority to give the relief.

The offices concerned are

OFFICES

Nauru - The Representative in the United Kingdom, London

Republic of Ireland - The Trade Inspector, Liverpool

CLASSES OF OFFICE

Trade Commissioners and Assistant Trade Commissioners for any independent country within the Commonwealth

Migration Officers for the Commonwealth of Australia

Assistant High Commissioners for Bangladesh

Assistant High Commissioners and Assistant Commissioners for India

Agents General for the States of Australia

Agents General for the Provinces of Canada.

OFFICES - CYPRUS

Honorary Commissioners are only entitled to exemption on their official emoluments which is the same as that granted to honorary consular officers (INTM860310). Those concerned are the Honorary Commissioners for Cyprus as follows:

The Honorary Commissioner, Birmingham

The Honorary Commissioner, Bristol

The Honorary Commissioner, Glasgow

The Honorary Commissioner, Manchester.

To qualify for the exemptions an individual must be neither

  • permanently resident in the United Kingdom (see INTM860220)

nor

  • a British citizens, British Dependent Territories citizens, British National (Overseas) or a British Overseas citizen who is not also a citizen of the country by which he (or she) is employed.

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