INTM860620 - Forces of other countries stationed in UK: claims to exemption

Where an individual claims to be a member of a civilian component of a NATO visiting force ask to see their passport or equivalent documentation. A claim can be accepted if the documentation

  • was issued by a government other than that of the United Kingdom

    and

  • contains an un-cancelled entry made by or on behalf of the sending country stating that the bearer is a member of a civilian component of a visiting force of that country and
  • contains an un-cancelled note of recognition by the Home Office.

Where an individual claims to be a member of the civilian staff of an EU visiting force submit the case to BAI, Business International (Immunities & Privileges).

Note that a residence permit or residence card issued by the UK government is not equivalent to a passport.

Where an individual is employed by a private company contracted to work on a defence contract they will almost always not qualify as a member of a civilian component. 

The fact that the UK Immigration rules may classify employees of a contractor as an "international civilian employee" is not relevant for UK tax legislation. 

The UK tax exemptions for visiting NATO forces and their civilian components implement the NATO - Official text: Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, 19-Jun.-1951 The definition of “civilian component” is contained in Article 1(b). In Article III (3) “members of a civilian component and dependents shall be so described in their passports”.

 The UK implementation of the Treaty in respect of taxation is in the Visiting Forces Act 1952 s10 Visiting Forces Act 1952 (legislation.gov.uk)  and in s303(2) Income Tax (Earnings and Pensions) Act 2003 s303(1).