INTM860610 - Forces of other countries stationed in UK: NATO Headquarters employees
An individual who is in the direct employment of one of the NATO or Partnership for Peace Headquarters is entitled to exemption from Income Tax on his emoluments provided they
- hold a permanent administrative assignment
- are not a member of the locally engaged staff and
- are remunerated in accordance with NATO established salary scales.
The exemption applies irrespective of their citizenship.
The designated allied headquarters for NATO and Partnership for Peace are
- Headquarters of the Supreme Allied Commander Transformation (HQ SACT)
- Supreme Headquarters Allied Powers Europe (SHAPE)
- Maritime Component Command Headquarters Northwood (CC-MAR HQ Northwood)
- Commander Submarines Allied Naval Forces North (COMSUBNORTH)
- NATO Airborne Early Warning and Control Force (NAEW&CF)
- NATO Joint Electronic Warfare Core Staff (NATO JEWCS)
- Headquarters United Kingdom—Netherlands Amphibious Force (UKNLAF)
- Headquarters United Kingdom—Netherlands Landing Force (UKNLLF)
- The European Air Group (EAG)
- The Intelligence Fusion Centre (IFC)
- Headquarters Allied Rapid Reaction Corps (HQ ARRC)