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
a United Kingdom diplomat, consul, government agent etc. serving abroad, or
a foreign government diplomat, etc. serving in the UK (see INTM860220),
the case should be submitted to CSTD, Business, Assets & International, Tax Treaty Team.