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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. European Union: procedures: how to give exemption

INTM860840 | European Union: procedures: how to give exemption

From HM Revenue & Customs · International Manual

Do not raise any charge to tax in respect of the income, profits or gains of the European Union or the European Investment Bank, European Investment Fund or the European Central Bank whether arising in the United Kingdom or elsewhere.

Refer any question of doubt to BAI, Business International (Immunities & Privileges)with the papers containing all the relevant information. Where possible BAI, Business International (Immunities & Privileges)will arrange for income which would normally be payable to the Union or the bodies listed above under deduction of tax to be paid in full and will advise you accordingly.

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