INTM860290 - Diplomatic Missions: official/other emoluments

The Embassy Unit deals with all cases where diplomatic privilege exemption does not apply to

• the official emoluments of a member of a mission
• the emoluments of a private servant of a member of a mission.

If you come across a case in either category send it to the Embassy Unit at the following address.

The Diplomatic Liaison Officer

Wealthy Mid-Sized Business Compliance

Embassy Unit

HM Revenue and Customs

BX9 1LH

Tel: 03000 516604

Email embassy.team@hmrc.gsi.gov.uk

The Embassy Unit is responsible for

• deciding whether exemption of the official emoluments may alternatively be due under S301 Income Tax (Earnings and Pensions) Act 2003 (INTM860500) or a double taxation agreement and
• PAYE and associated work in cases where a High Commissioner’s office, embassy or legation is voluntarily operating a PAYE scheme and
• the application of Self-Assessment procedure in other cases.