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Claritax News

Diplomatic missions – various tax exemptions – HMRC guidance

29 Nov 2022

HMRC have updated guidance in their International Manual on various aspects of communicating with privileged persons. The following topics are listed as having been updated in early November 2022:

  • Consuls: Consular Relations Act 1968
  • Diplomatic Missions: Communicating with privileged persons
  • Diplomatic Missions: exemption from Capital Gains Tax
  • Diplomatic Missions: exemptions from Income Tax
  • Diplomatic Missions: conditions of exemption
  • Diplomatic Missions: general
  • Diplomatic Immunity
  • Sovereign Immunity
  • Immunities and Privileges Overview

https://www.gov.uk/hmrc-internal-manuals/international-manual/updates

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Recent Posts

  • How to get authorised to act as a tax agent on behalf of your clients – HMRC update guidance
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