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HMRC internal manual

International Manual

European Union: procedures: how to exempt EU staff

Ask the individual to submit written confirmation (normally in the form of a certificate) by the European Union body that

  • they are an `official or other servant’, or one of the other categories described in INTM860820, and
  • their emoluments are subject to Union tax for the benefit of the Union.

If certification in these terms is provided by the appropriate Personnel Section, exempt the official emoluments from tax. If you have any reason to doubt the validity of the certificate, refer the papers to BAI, Business International (Immunities & Privileges).