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
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.