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HMRC internal manual

International Manual

Diplomatic Missions: general

Diplomatic privilege includes a wide immunity from the process of law and certain exemptions from taxation. It applies to the following personnel of Commonwealth High Commissions and the embassies and legations of foreign states

  • the head of the mission
  • members of the diplomatic staff of the mission
  • members of the administrative and technical staff of the mission
  • members of the service staff of the mission
  • private servants (of a member of the mission).

Individuals in categories other than private servants are `members of the mission’.

The Protocol Department, Foreign and Commonwealth Office deals with entitlement to diplomatic privilege. It gives information about heads of missions and their staff to BAI, Business International (Immunities & Privileges).

If you get a claim to exemption from an individual who may be within one of the categories above refer it to BAI, Business International (Immunities & Privileges).