This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

International Manual

European Union: procedures: how to give exemption

Do not raise any charge to tax in respect of the income, profits or gains of the European Union or the European Investment Bank, European Investment Fund or the European Central Bank whether arising in the United Kingdom or elsewhere.

Refer any question of doubt to BAI, Business International (Immunities & Privileges)with the papers containing all the relevant information. Where possible BAI, Business International (Immunities & Privileges)will arrange for income which would normally be payable to the Union or the bodies listed above under deduction of tax to be paid in full and will advise you accordingly.