Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Diplomatic Privileges Manual

From
HM Revenue & Customs
Updated
, see all updates

Goods and services for official use of entitled missions: definition of entitled missions

Only the following constitute an entitled mission in the UK:

  • a Foreign Embassy
  • a Commonwealth High Commission
  • a consular post, or
  • an International Organisation.

Trade centres, cultural institutes and tourist offices are not normally entitled missions but queries on eligibility should be referred to the VAT International Team.