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HMRC internal manual

Diplomatic Privileges Manual

Introduction: roles and responsibilities

The team with overall responsibility for this guidance is:

VAT International
100 Parliament Street
LONDON
SW1A 2BQ

vat.international@hmrc.gsi.gov.uk

The responsibilities of the VAT International Team are to:

  • implement EU law
  • formulate and implement UK law
  • monitor implementation of policy in respect of EU and UK law
  • negotiate with the FCO and all relevant UK government departments and agencies to determine the appropriate action to take following any abuse of the reliefs or immunities

The responsibilities of the operational staff are to:

  • facilitate the application of the immunities and reliefs
  • ensure procedures and restrictions are adhered to, and
  • report any detected or suspected abuse to the VAT International Team