beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

International Manual

Exemption: consuls/ other official agents

Exemption from Income Tax is also provided by the Taxes Acts in respect of the official emoluments of

  • Consuls-General, Consuls (including Honorary consuls), Vice-Consuls and Consular Agents of foreign Governments whether or not they are Commonwealth citizens or citizens of the Republic of Ireland and
  • all members of the staff of any foreign consulate whether or not they belong to the permanent consular service, except Commonwealth citizens or citizens of the Republic of Ireland.

The exemptions may be further extended to other income or capital gains by Orders in Council which give effect to consular conventions and may vary from country to country. Their effect may be to exempt the income arising outside the United Kingdom of certain consular personnel who are not British citizens, British Overseas citizens, British Nationals (Overseas) or British Dependent Territories citizens and in rare cases, the official emoluments of members of consular staffs even though they are Commonwealth citizens or citizens of the Republic of Ireland.

Submit any claim for extended exemption to BAI, Business International (Immunities & Privileges)who will give specific authority for any relief.