§ Mr. RookerTo ask the Chancellor of the Exchequer what arrangements are in place for the disclosure for tax purposes of salaries and benefits in kind paid to British employees of foreign embassies in London. [37072]
§ Mr. JackSome embassies voluntarily operate the "pay as you earn" scheme on the salaries of their British staff. Where the embassy does not do this, it is approached at the end of each tax year by the Foreign and Commonwealth Office—acting on behalf of the Inland Revenue—for details of the emoluments which it has paid during the year to its staff who are liable to tax. Those staff are also under the normal obligation to declare their emoluments in the returns of income which they make to the Inland Revenue.