»Ê¹ÚÌåÓýapp

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.Ìý

»Ê¹ÚÌåÓýapp fact that the UK Immigration rules may classify employees of a contractor as an "international civilian employee" is not relevant for UK tax legislation.Ìý

»Ê¹ÚÌåÓýapp UK tax exemptions for visiting NATO forces and their civilian components implement theÌýÌý»Ê¹ÚÌåÓýapp definition of “civilian componentâ€� is contained in Article 1(b).ÌýIn Article III (3) “members of a civilian component and dependents shall be so described in their passportsâ€�.

Ìý»Ê¹ÚÌåÓýapp UK implementation of the Treaty in respect of taxation is in the Visiting Forces Act 1952 s10ÌýÌý and in s303(2) Income Tax (Earnings and Pensions) Act 2003 s303(1).