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INTM860410 | Agents-General

From HM Revenue & Customs · International Manual

Agents-General who are resident in the United Kingdom are entitled to the same immunity from Income Tax and Capital Gains Tax as heads of diplomatic missions if they are representatives of

  • any state or province of a Commonwealth Country, or the Republic of Ireland or

  • any colony certified by the Secretary of State to be self-governing.

The instructions in INTM860230 onwards will generally apply but refer a new case to BAI, Business International (Immunities & Privileges)to confirm that exemption is due.