RE2200 - Forces of other countries stationed in UK: exemption of emoluments from IT
A member of a visiting armed force or of a civilian component of such a force is entitled to exemption from Income Tax on his emoluments from the government of that country where
- the force is from
| Albania | France | Lithuania | Romania |
| Belgium | Georgia | Luxembourg | The Slovak Republic |
| Bulgaria | Germany | Macedonia | Slovenia |
| Canada | Greece | Moldova | Spain |
| Denmark | Hungary | Netherlands | Sweden |
| The Czech Republic | Italy | Norway | Turkey |
| Estonia | Kazakhstan | Poland | The United States of America |
| Finland | Latvia | Portugal | Uzbekistan |
or
- the member is seconded to the allied Headquarters of the
Channel Committee
Channel Command
Eastern Atlantic Area Command
Supreme Headquarters Allied Powers Europe
Allied Command Atlantic Headquarters
Headquarters of the Supreme Allied Commander Atlantic (SACLANT)
Headquarters Eastern Atlantic (EASTLANT)
Headquarters Maritime Air Eastern Atlantic (MARAIREASTLANT)
Headquarters Submarine Forces Eastern Atlantic (SUBEASTLANT)
Headquarters Allied Forces North Western Europe (AFNORTHWEST)
Headquarters Allied Naval Forces North Western Europe (NAVNORTHWEST)
Headquarters Allied Air Forces North Western Europe (AIRNORTHWEST)
NATO Airborne Early Warning Force Headquarters and NATO E-3A Component
The exemption does not apply to British citizens, British Dependent Territories citizens, British Nationals (Overseas) and British Overseas citizens.
Further Countries and Headquarters may be designated for these purposes from time to time. Refer any case not covered in the above lists to Business International Tax Treaty Team.
