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HMRC internal manual

International Manual

Immunities and Privileges: Contents

  1. INTM860100
    Immunities and Privileges Overview
  2. INTM860150
    Crown Immunity
  3. INTM860180
    Sovereign Immunity
  4. INTM860200
    Diplomatic Immunity
  5. INTM860210
    Diplomatic Missions: general
  6. INTM860220
    Diplomatic Missions: conditions of exemption
  7. INTM860230
    Diplomatic Missions: exemptions from Income Tax
  8. INTM860240
    Diplomatic Missions: exemption from Capital Gains Tax
  9. INTM860250
    Diplomatic Missions: Pensions
  10. INTM860260
    Diplomatic Missions: Communicating with privileged persons
  11. INTM860270
    Diplomatic Missions: Self-Assessment returns
  12. INTM860280
    Diplomatic Missions: personal allowance
  13. INTM860290
    Diplomatic Missions: official/other emoluments
  14. INTM860300
    Consuls: Consular Relations Act 1968
  15. INTM860310
    Exemptions from Income Tax
  16. INTM860320
    Exemptions from Capital Gains Tax
  17. INTM860330
    Extension of Tax Privileges
  18. INTM860340
    Exemption: consuls/ other official agents
  19. INTM860350
  20. INTM860360
    Representatives of Overseas Governments: foreign consuls and their staffs: Particulars about Commonwealth Citizens
  21. INTM860370
    Immunity from legal process
  22. INTM860380
    Self-Assessment Returns
  23. INTM860410
  24. INTM860420
    Staff of Agents-General/Official Agents
  25. INTM860430
    Certificates Issued; Agents General
  26. INTM860440
    Commonwealth Country Military Officers
  27. INTM860450
    Commonwealth Countries and Republic of Ireland (Immunities/Privileges) Order 1971
  28. INTM860500
    Official Agents
  29. INTM860510
    “New Agencies” or departments
  30. INTM860520
    Employers not entitled to exemption
  31. INTM860530
    Tax Returns
  32. INTM860540
    Exemption in doubt
  33. INTM860600
    Visiting Forces
  34. INTM860610
    Forces of other countries stationed in UK: NATO Headquarters employees
  35. INTM860620
    Forces of other countries stationed in UK: claims to exemption
  36. INTM860630
    Forces of other countries stationed in UK: residence status
  37. INTM860640
    Forces of other countries stationed in UK: submission for Advice
  38. INTM860700
    International Organisations
  39. INTM860710
    International organisations: Procedure: how to deal with claims
  40. INTM860720
    Employees of international organisations: claims by individuals
  41. INTM860730
    Employees of International Organisations: Previous claims by individuals
  42. INTM860740
    Employees of International Organisations: Staff based in the UK
  43. INTM860750
    Employees of International Organisations: Where exemption does not apply - Special cases
  44. INTM860760
    Employees of International Organisations: Experts/consultants
  45. INTM860770
    Employees of International Organisations: What to do where exemption does not apply
  46. INTM860780
    Employees of International Organisations: Treatment of pensions
  47. INTM860800
    European Union (EU): General Exemption
  48. INTM860810
    European Union: exemption from Taxation
  49. INTM860820
    European Union: exemption of staff
  50. INTM860830
    European Union: Limit of exemption
  51. INTM860840
    European Union: procedures: how to give exemption
  52. INTM860850
    European Union: procedures: how to exempt EU staff
  53. INTM860860
    European Union: procedures: Staff based in the UK
  54. INTM860870
    European Union: procedures: Other income