OFGIF2100 - General principles: tax treatment of gifts received by UK ministers and officials during the course of overseas visits

General position

Relief is available to any member of an official body, public authority or group carrying on an activity in the public interest, on return to the UK after paying an official visit. Such travellers are not required to pay duty and VAT on the importation of gifts they receive from the host authority during their official visit or after their return to the UK.

The relief includes gifts given by the host authorities to members of the Royal Family and their entourage during an official visit.

Gifts received by Civil Servants

Civil servants occasionally receive gifts on official visits to a country outside of the EU or on returning home from such visits. These gifts qualify for relief, but are subject to the Civil Service Code of Conduct. Each Government department is responsible for drawing up its own rules on the acceptance of gifts.

Relief is available to those given gifts by host authorities during an official visit country on condition that:

  1. they normally live in the UK
  2. they were members of the official party carrying out the official visit
  3. the goods were given during the visit by the host authority of the country visited
  4. the goods are offered on an occasional basis only
  5. the goods are free from any commercial interest
  6. the goods are not alcoholic drinks, tobacco or tobacco products
  7. the goods are not subject to any import prohibitions and restrictions

  8. documentary evidence is available to support the request for relief, including, where appropriate:

    1. purpose and nature of the visit
  10. official status of the visitor
  11. details of the gift received

Gifts received by Members of Parliament

Members of Parliament receiving gifts on an official visit may qualify for relief subject to the conditions set out in this guidance.

Official visits must arise naturally out of a Member’s Parliamentary duties, are mainly paid for directly or indirectly out of UK public funds, or involve reciprocity of payments between the UK Governments or Parliaments of other countries and shall cover those visits which are exempted from registration under the House of Commons Rules on the Registration and Declaration of Financial Interests currently in force.