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HMRC internal manual

International Manual

Self-Assessment Returns

Members of consular staff who are Commonwealth citizens, citizens of the Republic of Ireland or are otherwise not entitled to tax privileges are required to make self-assessment returns. They should be set up within SA in the normal way.

Persons entitled to exemption are also required to make self-assessment returns. In practice though exclude them from SA where it is clear from a previous return that any untaxed liable income, excluding official emoluments, is covered by personal allowances. The first time you need to bring an individual into SA, issue an explanatory letter setting out that no entry is needed of any income or gains that qualify for exemption.