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HMRC internal manual

International Manual

Diplomatic Missions: exemption from Capital Gains Tax

Exemption from Capital Gains Tax on the grounds of diplomatic privilege applies, apart from two exceptions, to chargeable gains made by

  • the head of the mission
  • members of the diplomatic staff of the mission
  • members of the administrative and technical staff of the mission. The chargeable gains to which exemption does not apply are those that arise on

  • the disposal of private immovable property not held on behalf of the sending State for the purposes of the mission , or
  • investments in commercial undertakings in the United Kingdom.

The exemption does not apply to chargeable gains made by

  • members of the service staff of the mission or their families, or
  • private servants of members of the mission or their families.

If you get a claim to exemption from a member of the family forming part of the household of a person entitled to the exemption refer it to BAI, Business International (Immunities & Privileges).