INTM860600 - Visiting Forces
A member of a visiting armed force or of a civilian component of such a force is entitled to exemption from Income Tax on his emoluments from the government of that country where
- the force is from
| Country | Country | Country | Country |
|---|---|---|---|
| Albania | Estonia | Lithuania | Serbia |
| Armenia | Finland | Luxembourg | Slovakia |
| Austria | France | Macedonia | Slovenia |
| Azerbaijan | Georgia | Malta | Spain |
| Belarus | Germany | Moldova | Sweden |
| Belgium | Greece | Montenegro | Switzerland |
| Bosnia-Herzegovina | Hungary | Netherlands | Tajikistan |
| Bulgaria | Ireland | Norway | Turkey |
| Canada | Italy | Poland | Turkmenistan |
| Croatia | Kazakhstan | Portugal | Ukraine |
| Czech Republic | Kyrgyz Republic | Romania | United States of America |
| Denmark | Latvia | Russia | Uzbekistan |
or, the member is seconded to the Headquarters of the
- Maritime Component Command Headquarters Northwood (CC-MAR HQ Northwood)
- Commander Submarines Allied Naval Forces North (COMSUBNORTH)
- NATO Airborne Early Warning and Control Force (NAEW&CF)
- NATO Joint Electronic Warfare Core Staff (NATO JEWCS)
- Headquarters United Kingdom—Netherlands Amphibious Force (UKNLAF)
- Headquarters United Kingdom—Netherlands Landing Force (UKNLLF)
- The European Air Group (EAG)
- The Intelligence Fusion Centre (IFC)
- Headquarters Allied Rapid Reaction Corps (HQ ARRC)
- The European Union Operational Headquarters at Northwood.
The exemption does not apply to British citizens, British Dependent Territories citizens, British Nationals (Overseas) and British Overseas citizens.
Further Countries and Headquarters may be designated for these purposes from time to time. Refer any case not covered in the above lists to BAI, Business International (Immunities & Privileges).