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HMRC internal manual

International Manual

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
  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).