Related Commentary  Related HMRC Manuals

301(1)  No liability to income tax arises in respect of income arising from employment as an official agent in the United Kingdom for a foreign state if conditions A and B are met.

301(2)  Condition A is that the employee is neither–

(a)a Commonwealth citizen, nor

(b)a citizen of the Republic of Ireland.

301(3)  Condition B is that the functions of the employment are not exercised in connection with a trade, business or other undertaking carried on for the purposes of profit.

301(4)  Such income is also to be disregarded in estimating the amount of income for any income tax purposes.

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