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Heads of diplomatic missions

The head of a diplomatic mission is exempt from UK tax on their official earnings, on income and gains from immovable property in the UK held on behalf of the overseas state for the purpose of the mission, and on income from personal income and gains arising outside the UK.

The head of a diplomatic mission is liable to UK tax on their income from personal investments in the UK and their gains on private commercial investments in the UK under the Diplomatic Privileges Act 1964, Sch 1 art 34¹.

Staffs of diplomatic agents and their families

Provided that the individual is not a British citizen or permanently resident in the UK, exemption from certain UK income tax and capital gains tax liabilities applies to:

1. Ìý

   (a)ÌýÌýÌýÌý the members of the diplomatic, administration and technical staff of a mission and their families, under the Diplomatic Privileges Act