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HMRC internal manual

International Manual

Diplomatic Missions: Self-Assessment returns

Do not set up an SA record or take any action towards making a Revenue Determination unless you have good reason to believe that liability exists in respect of a particular source of income. For example, a company’s return of employees showing that a member of a mission receives directors’ remuneration would be a good reason for setting up an SA record.

Where you need a return to get a statement of non-exempted income issue an explanatory letter. In the letter explain that although you have set up SA records and an SA return should be completed no entry is needed of any income or gains which are exempted under the Diplomatic Privileges Act 1964. Subsequently exclude them from SA where it is clear from a previous return that any untaxed liable income, excluding official emoluments, is covered by personal allowances.