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HMRC internal manual

Diplomatic Privileges Manual

From
HM Revenue & Customs
Updated
, see all updates

Introduction: roles and responsibilities

The team with overall responsibility for this guidance is:

VAT International
100 Parliament Street
LONDON
SW1A 2BQ

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, and
  • negotiate with the FCO and all relevant UK government department and agencies, any possible action resulting from misuse or 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 misuse or abuse to the VAT International Team.