Commentary

E1.575 Relevant foreign income of consular officers and employees

Personal and employment tax

E1.575 Relevant foreign income of consular officers and employees

Foreign income of consular officers and employees

E1.575 Relevant foreign income of consular officers and employees

The relevant foreign income1 of a consular officer or employee2 in the UK for a foreign state is exempt from income tax if Her Majesty by Order in Council3 directs that the exemption applies to the foreign state for the purposes of giving effect to a reciprocal arrangements with that state and the officer or employee meets conditions A to C below4.

Condition A is that the officer or employee is not a British citizen, a British overseas territories citizen, a British National (Overseas)

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