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HMRC internal manual

International Manual

Extension of Tax Privileges

The exemptions from Income Tax and Capital Gains Tax in INTM860310 and INTM860320 as they apply to particular states can be extended or reduced by Orders in Council. The only Orders so far made extend the Income Tax exemptions to private income from outside the United Kingdom and the capital gains exemptions to

  • members of the service staff of the Bulgarian, Polish and Russian consulates
  • members of the service staff of United States consulates who are consular guards, messengers or drivers.

The further exemptions do not apply to individuals who are

  • permanently resident in the United Kingdom (see INTM860220)
  • in other paid employment or in business in the United Kingdom or,
  • are British citizens, British Dependent Territories citizens, British Nationals (Overseas) or British Overseas citizens.