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HMRC internal manual

International Manual

Forces of other countries stationed in UK: NATO Headquarters employees

An individual who is in the direct employment of one of the NATO Headquarters is entitled to exemption from Income Tax on his emoluments provided they

  • hold a permanent administrative assignment
  • are not a member of the locally engaged staff and
  • are remunerated in accordance with NATO established salary scales.

The exemption applies irrespective of their citizenship.