Visiting foreign forces and certain civilian staff based in the UK may qualify for exemptions from UK tax1:
- Ìý
•ÌýÌýÌýÌý income tax exemption from employment earnings
- Ìý
•ÌýÌýÌýÌý exemption from taxation of foreign income by virtue of being treated as non-UK resident
- Ìý
•ÌýÌýÌýÌý exemption from capital gains tax (with the exception of certain UK gains taxable in the hands of non-residents)
- Ìý
•ÌýÌýÌýÌý exemption from inheritance tax in relation to certain assets
Note that the UK tax exemptions are available to the qualifying individual only. They are not available to the spouse, civil partner or other dependants of the qualifying individual.
Income tax exemption—employment earnings
Where the qualifying conditions are met, the individual is exempt from income tax on earnings paid in relation to the employments listed in (a)–(c) under 'Qualifying individuals' below2. For the definition of earnings, see E4.401.
Income tax exemption—foreign income
The exemption from UK income tax for the foreign income of a 'qualifying individual' is the
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Web page updated on 17 Mar 2025 17:06