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:
- Ìý
•ÌýÌýÌýÌý diplomatic agents and staff of the EU delegation in the UK and their family members – see below
- 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 July 2021 when SI 2021/881 commenced on the date of the Agreement between the UK, EU and European Atomic Energy Community on the Establishment and the Privileges and Immunities of the Delegation of the
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Web page updated on 26 Aug 2024 08:51