Part 14Income tax liability: miscellaneous rules
Chapter 4Other miscellaneous rules
841Official agents of Commonwealth countries etc
1
This section applies if an individual is employed in the United Kingdom as an official agent for—
a
a country mentioned in Schedule 3 to the British Nationality Act 1981 (c. 61) (which contains a list of Commonwealth countries) or the Republic of Ireland, or
b
a state or province of a country within paragraph (a).
2
If conditions A and B are met, the individual is entitled to the same immunity from income tax as that to which a member of the staff of a mission is entitled under the Diplomatic Privileges Act 1964 (c. 81).
3
Condition A is that the individual has been certified—
a
to be ordinarily resident outside the United Kingdom, and
b
to be UK resident solely for the purposes of the individual's functions as an official agent.
4
The certification must have been done by (as the case may be)—
a
the High Commissioner of the country for which the individual is an official agent, or
b
the Agent-General of the state or province for which the individual is an official agent.
5
In subsection (4)(a) “High Commissioner” includes the head of the mission of the country in question by whatever name called.
6
Condition B is that the individual's functions as an official agent are not performed in connection with a trade, business or other undertaking carried on for the purposes of profit.
7
In this section “head of the mission” and “a member of the staff of a mission” are to be read in accordance with the Diplomatic Privileges Act 1964.