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HMRC internal manual

International Manual

Employers not entitled to exemption

Each year the agencies and departments concerned should supply to HMRC the names, addresses and remuneration of employees who are Commonwealth citizens or citizens of the Republic of Ireland. Where the agency or department is involved in trading, the particulars required are for all personnel. If the agency or department declines to supply the required information, report the facts to BAI, Business International (Immunities & Privileges) for instructions where

  • you think there are employees within these categories, and
  • your only hope of getting the required particulars is from the employer