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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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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.

Embassy Unit

The Embassy Unit in Trinity Bridge House, Manchester, 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.