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Contents

Official guidance

International Manual

INTM860000 · Immunities and Privileges

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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

International Manual
Immunities and Privileges: Contents

INTM860800 | European Union (EU): General Exemption

From HM Revenue & Customs · International Manual

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