Forces of other countries stationed in UK: residence status
You ignore the period the individual spent in the United Kingdom solely in the service of the visiting force, and so on, in determining the United Kingdom residence status of
- a member of a visiting force or civilian component entitled to the exemption for emoluments or
- a direct employee, described in INTM860610, of the NATO Headquarters, who is not a British citizen, British Dependent Territories citizen, British National (Overseas) or British Overseas citizen.
Where they would otherwise be regarded as resident, give the individual the full personal allowance against any income chargeable to Income Tax.