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HMRC internal manual

International Manual

Diplomatic Missions: Communicating with privileged persons

In any communication with a person entitled to diplomatic privilege do not use any expression that could be taken as a threat, such as possible distraint action or other legal proceedings.

Where tax is payable, tell debt management;

  • not to send a reminder if the tax is not paid following the initial request for payment, and
  • to report the facts to the Embassy Unit (see INTM860290) or customer unit responsible if the tax remains unpaid.

On receipt of a report from debt management, pass the case to an HO grade or above to make a personal written request for payment. If this has no result, report the case to BAI, Business International (Immunities & Privileges).