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HMRC internal manual

International Manual

Exemptions from Income Tax

The Income Tax exemptions due to foreign consuls and their staffs apply to

  • the official emoluments of career consular officers, honorary consular officers, consular employees and members of the service staff employed in the domestic service of the consular post
  • private income from outside the United Kingdom of career consular officers, consular employees in the administrative or technical service of the consular post and members of their families.

If you get a claim to exemption from a member of the family of a consular officer or consular employee refer it to BAI, Business International (Immunities & Privileges)

The exemption due to honorary consular officials and members of the service staff is only in respect of their official emoluments.

No exemptions apply to members of the private staff employed exclusively in the private service of a member of the consular post.