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HMRC internal manual

International Manual

Consuls: Consular Relations Act 1968

Consuls of foreign states and their staffs are entitled to certain privileges, including immunities from the process of law and certain exemptions from taxation. The tax exemptions do not however apply to individuals who

  • are permanently resident in the United Kingdom (see INTM860220)
  • are honorary consular officers, and in other paid employment or in business in the United Kingdom
  • are British Citizens, British Dependent Territories citizens, British Nationals (Overseas) or British Overseas citizens.

Otherwise the exemptions apply to any person who is a consular officer responsible for carrying out the functions of the consul. He or she can be

  • a career consular officer
  • an honorary consular officer
  • a consular employee employed in the administrative or technical service of a consular post
  • a member of the service staff employed in the domestic service of a consular post

If you are asked to comment on the residence status of a consul or other individual under a double taxation agreement submit the case to BAI, Business International (Immunities & Privileges).