RE2262 - Foreign and Commonwealth diplomatic missions: tax returns

Do not issue a tax return or take any action towards making a Revenue Determination unless you have good reason to believe that liability exists in respect of a particular source of income. For example, a company's return of employees showing that a member of a mission receives directors remuneration would be a good reason for issuing a return.

Where you need a return to get a statement of non-exempted income issue it manually with a covering letter. In the letter explain that although you have enclosed a tax return for completion, no entry is needed of any income or gains which are exempted under the Diplomatic Privileges Act 1964.