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HMRC internal manual

Capital Gains Manual

Effects of residence and domicile: diplomatic immunity; visiting forces: EU officials etc

The rules in CG25200 do not apply to

  • representatives of foreign governments who are resident here or to those of their staff covered by the Diplomatic Privileges Act 1964
  • representatives (known as Agents-General) of the individual states of Australia and of the provinces of Canada (TCGA92/S11 (2)) together with those members of their staff who would have been covered by the Diplomatic Privileges Act 1964 if they had worked for a diplomatic mission rather than for an Agent-General (TCGA92/S11 (3)).Such persons are treated as exempt from Capital Gains Tax.

In addition, exemption is granted to those members of visiting forces who would not otherwise be within the charge to Capital Gains Tax by deeming there to be no change in their residence or domicile status for the period of their posting to the UK (TCGA92/S11 (1)).

The exemption that is provided to officials of the European Union from national taxes extends only to taxes on their income and earnings from the community. There is no specific exemption provided in respect of Capital Gains Tax. The liability to Capital Gains Tax of such officials should be determined on the normal basis.