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INTM860320 | Exemptions from Capital Gains Tax

From HM Revenue & Customs · International Manual

Exemption from Capital Gains Tax of foreign consuls and their staffs applies, apart from two exceptions, to chargeable gains made by

  • career consular officers, and

  • Consular employees employed in the administrative or technical service of the consular post

The chargeable gains to which exemption does not apply are those that arise on

  • the disposal of private immovable property not held on behalf of the sending State for the purposes of the consulate or the residence of the career head of the consular post, or

  • investments in commercial undertakings in the United Kingdom

If exemption is claimed or appears to be in point in respect of a member of the family of a person entitled to the exemption, refer the case to BAI, Business International (Immunities & Privileges).