INTM860600 | Visiting Forces

A member of a visiting armed force or of a civilian component of such a force is entitled to exemption from Income Tax on his emoluments from the government of that country where the force is from a designated country. The exemption does not apply to British citizens, British Dependent Territories citizens, British Nationals (Overseas) and British Overseas citizens.

A country is designated either in the Visiting Forces Act 1952 or by an Order in Council under the Act.

The designated countries are

Albania, Algeria, Antigua and Barbuda, Armenia, Australia, Austria, Azerbaijan, Bahamas, Bangladesh, Barbados, Belarus, Belgium, Belize, Bosnia-Herzegovina, Botswana, Brunei, Bulgaria, Cameroon, Canada, Croatia, Cyprus, Czech Republic, Denmark, Dominica, Estonia, Fiji, Finland, France, Gambia, Georgia, Germany, Ghana, Greece, Grenada, Guyana, Hungary, India, Ireland, Italy, Jamaica, Japan, Jordan, Kazakhstan, Kenya, Kiribati, Kyrgyzstan, Latvia, Lesotho, Lithuania, Luxembourg, the Former Yugoslav Republic of Macedonia, Malaysia, Malawi, Maldives, Malta, Mauritius, Moldova, Montenegro, Morocco, Mozambique, Namibia, Nauru, Netherlands, New Zealand, Nigeria, Norway, Oman, Pakistan, Papua New Guinea, Poland, Portugal, Romania, Russia, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines Saudi Arabia, Serbia, Seychelles, Sierra Leone, Singapore, Slovakia, Slovenia, Solomon Islands, South Africa, Spain, Sweden, Switzerland, Tajikistan, Tonga, Trinidad and Tobago, Turkey, Turkmenistan, Tuvalu, Uganda, Ukraine, USA, Uzbekistan, Western Samoa, Zanzibar, Zimbabwe

A member of a visiting armed force or of a civilian component of based in the UK under the NATO Status of Forces Agreement (SOFA) or Partnership for Peace (PfP) SOFA paid for by the following designated countries is also exempt from income tax on their emoluments:

Albania, Armenia, Austria, Azerbaijan, Belarus, Belgium, Bosnia and Herzegovina, Bulgaria, Canada, Croatia, Czech Republic, Denmark, Estonia, Finland, France, Germany, Georgia, Greece, Hungary, Iceland, Ireland, Italy, Kazakhstan, Kyrgyz Republic, Latvia, Lithuania, Luxembourg, Malta, Moldova, Montenegro, Netherlands, Norway, Poland, Portugal, Romania, Russia, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Tajikistan, the former Yugoslav Republic of Macedonia, Turkey, Turkmenistan, Ukraine, USA, Uzbekistan

Employees who are members of EU civilian staff paid by the government of a country designated under EU Status of Forces Agreement: Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden. The designated international military headquarters for the EU in the UK are The European Union Operational Headquarters at Northwood

Further Countries and Headquarters may be designated for these purposes from time to time. Refer any case not covered in the above lists to BAI, Business International (Immunities & Privileges).