INTM860370 - Immunity from legal process

In any communication with a person entitled to exemption in respect of his official emoluments do not use any expression that could be taken as a threat, such as possible distraint action or other legal proceedings.

Where tax is payable, tell the Accounts Office

• not to send a reminder if the tax is not paid following the initial request for payment and
• to report the facts to the Embassies Unit if the tax remains unpaid.

On receipt of a report from the Accounts Office, pass the case to an Officer of at least HO grade to make a personal request for payment. If this has no result report the case to BAI, Business International (Immunities & Privileges)

Members of consular posts are not immune from the requirement to operate PAYE in respect of any private servants employed by them whose wages and salaries are not exempt from Income Tax.