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HMRC internal manual

Diplomatic Privileges Manual

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. Queries on eligibility should be referred to the VAT International Team at