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HMRC internal manual

International Manual

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

HM Revenue & Customs

Embassy Unit



NE98 1ZZ


Tel: 03000 516604




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.