Part 4Employment income: exemptions
Chapter 8Exemptions: special kinds of employees
Consuls, foreign agents etc.
301Official agents
(1)
No liability to income tax arises in respect of income arising from employment as an official agent in the United Kingdom for a foreign state if conditions A and B are met.
(2)
Condition A is that the employee is neither—
(a)
a Commonwealth citizen, nor
(b)
a citizen of the Republic of Ireland.
(3)
Condition B is that the functions of the employment are not exercised in connection with a trade, business or other undertaking carried on for the purposes of profit.
(4)
Such income is also to be disregarded in estimating the amount of income for any income tax purposes.
(5)
In this section “official agent” means a person who is not a consul (as defined in section 300) but is employed on the staff of—
(a)
a consulate, or
(b)
an official department or agency of a foreign state.
(6)
Subsection (5)(b) does not apply to a department or agency which carries on a trade, business or other undertaking for the purposes of profit.