Q&As

Is there a special rule which means that a British ambassador is deemed to be resident and/or domiciled in the UK for tax purposes, even if he/she is living for the time being in the country to which he/she has been sent?

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Published on LexisPSL on 27/02/2018

The following Private Client Q&A provides comprehensive and up to date legal information covering:

  • Is there a special rule which means that a British ambassador is deemed to be resident and/or domiciled in the UK for tax purposes, even if he/she is living for the time being in the country to which he/she has been sent?

Is there a special rule which means that a British ambassador is deemed to be resident and/or domiciled in the UK for tax purposes, even if he/she is living for the time being in the country to which he/she has been sent?

Broadly, UK diplomats serving overseas are subject to the rules regarding residence and domicile for UK tax purposes, as are set out in: Residence of individuals—overview and Domicile of individuals—overview. If the individual is non-UK resident, then they will be taxed on the same principles as other non-residents, these principles are summarised in Domicile of individuals—overview.

A key exception to this general rule is set out in section 28 of the Income Tax (Earnings and

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