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<p>Letters are issued annually on behalf of the Foreign and Commonwealth Office to
Diplomatic Missions in the UK (Embassies, High Commissions and Consulates) requesting
staff lists providing details of all locally engaged staff and private servants.</p><p>
</p><p>HM Revenue and Customs (HMRC) has a specialist team (the Embassy team) in place
to deal with enquiries from locally engaged staff employed at Diplomatic Missions
and International Organisations in the UK as detailed in ‘The London Diplomatic List’.
In December 2015 HMRC wrote to all these bodies to ensure they held full and up-to-date
contact information for the team.</p><p> </p><p>Locally engaged employees and private
servants are expected to contact the Embassy team to notify their employment as soon
as they are engaged.</p><p> </p><p>The Embassy team determines the employee’s liability
to Income Tax and National Insurance Contributions. The team also carries out risk
assessment activity and where it identifies individuals who have not notified their
employment to HMRC, it takes action to ensure they pay the tax that is due.</p><p>
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