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INTM154060 | Double taxation agreements: residence: Status of diplomats etc

From HM Revenue & Customs · International Manual

Where an Officer is asked to comment on the residence status under a double taxation agreement of

  1. a United Kingdom diplomat, consul, government agent etc. serving abroad, or

  2. a foreign government diplomat, etc. serving in the UK (see INTM860220),

the case should be submitted to CSTD, Business, Assets & International, Tax Treaty Team.