Part 4

Employment income: exemptions
Chapter 8

Exemptions: special kinds of employees

Consuls, foreign agents etc.

Official agents
301
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.
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)