PAYE operation: international employments: employees who work for foreign diplomatic missions in UK
Subjects needing special care
Foreign diplomatic missions are deemed to be the territory of the overseas government, even though they are at a UK address. The Relief Instructions tell you about the technical background affecting these employees.
Do not send correspondence
Do not under any circumstances send a return, a request for information or other official correspondence to a
- Foreign embassy
- Foreign legation
- High Commission office.
The Embassy Unit in Longbrook House, Exeter, tel 03000 516604 or team, Embassy (WMBC) deal with all cases where liability to UK tax arises on official earnings of
- A member of a foreign or Commonwealth diplomatic mission
- A private servant of a member of a mission.
This office is also responsible for
- Schemes for diplomatic missions voluntarily operating PAYE for liable staff
- Direct assessment of liable taxpayers working at missions where PAYE is not operated.