Commentary

C1.221 Ambassadors, diplomatic staff, consular officers and employees and members of visiting forces

Capital gains tax
Capital gains tax | Commentary

C1.221 Ambassadors, diplomatic staff, consular officers and employees and members of visiting forces

Capital gains tax | Commentary

C1.221 Ambassadors, diplomatic staff, consular officers and employees and members of visiting forces

Diplomatic privileges

'Diplomatic agents' are exempt from capital gains tax except on gains from UK private immovable property, or UK investments made in commercial undertakings1. Where the diplomatic agent is taxable on those UK gains, the normal rules apply in relation to the calculation of the gain or loss and the amount of capital gains tax due.

A 'Diplomatic agent' is the head of the mission or a member of the diplomatic staff of the mission. The 'head of the mission' is the person charged by the foreign state with the duty of acting in that capacity. The 'members of the diplomatic staff' are the members of the staff of the mission having diplomatic rank. See E5.401A.2

Official agents of Commonwealth countries and the Republic of Ireland who are ordinarily resident outside the UK but are resident in the UK solely for the purpose of the performance of their duties as official agents, are treated as a member of the diplomatic staff of the mission for the purposes of these

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