INTM860240 - 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).