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Home / Simons-Taxes / Personal and employment tax / Part E5 Special classes of individual / Division E5.4 Representatives of overseas governments and international bodies / Representatives of overseas governments / E5.406 Employees of European Union delegations—tax exemptions
Commentary

E5.406 Employees of European Union delegations—tax exemptions


Personal and employment tax

Special rules apply to the employees of certain European Union institutions1. These special rules apply to the staff and employees of the European Union (EU), the European Investment Bank, the European Investment Fund, the European Atomic Energy Agency (known as Euratom) and the European Central Bank2.

The UK tax position following Brexit is complicated. It depends on the job the person does and when they first started working for the institution.

Different rules apply to:

  1. Ìý

    •ÌýÌýÌýÌý diplomatic agents and staff of the EU delegation in the UK and their family members – see below

  2. Ìý

    •ÌýÌýÌýÌý all other staff of the institutions listed above – see E5.406A

Diplomatic agents and staff of the EU delegation

The UK tax treatment of diplomatic agents and staff of the EU delegation changed on 21

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Web page updated on 26 Aug 2024 08:51