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HMRC internal manual

International Manual

Double taxation agreements: residence: Status of diplomats etc

Where an Officer is asked to comment on the residence status under a double taxation agreement of

  1. a United Kingdom diplomat, consul, government agent etc. serving abroad, or
  2. a foreign government diplomat, etc. serving in the UK (see RE2252c onwards),

the case should be submitted to CTIAA Business International, Tax Treaty Team.