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HMRC internal manual

International Manual

Commonwealth Countries and Republic of Ireland (Immunities/Privileges) Order 1971

Individuals holding certain Commonwealth offices are entitled to exemption if their duties more or less correspond to the duties of a consular officer. Members of their staff also qualify if their duties are similar to those of a consular employee or a member of the service staff of a foreign consular post. The exemptions apply as well to members of their families.

The exemptions are those appropriate to foreign consuls and their staffs. If you get a case, follow the instructions in INTM860300 onwards and then submit it to BAI, Business International (Immunities & Privileges) for authority to give the relief.

The officers concerned are


The Representative in the United Kingdom, London


The Trade Inspector, Liverpool

Trade Commissioners and Assistant Trade Commissioners for any independent country within the Commonwealth

Migration Officers for the Commonwealth of Australia

Assistant High Commissioners for Bangladesh

Assistant High Commissioners and Assistant Commissioners for India

Agents General for the States of Australia

Agents General for the Provinces of Canada.

Honorary Commissioners are only entitled to exemption on their official emoluments which is the same as that granted to honorary consular officers (INTM860310). Those concerned are


The Honorary Commissioner, Birmingham

The Honorary Commissioner, Bristol

The Honorary Commissioner, Glasgow

The Honorary Commissioner, Manchester.

To qualify for the exemptions an individual must be neither

  • permanently resident in the United Kingdom (see INTM860220)


  • a British citizens, British Dependent Territories citizens, British National (Overseas) or a British Overseas citizen who is not also a citizen of the country by which he (or she) is employed.