Section 301 — Income Tax (Earnings and Pensions) Act 2003: Official agents

Official agents 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.

2 Condition A is that the employee is neither—

a a Commonwealth citizen, nor b a citizen of the Republic of Ireland.

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.

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

5 In this section “ official agent ” means a person who is not a consul (as defined in section 300) but is employed on the staff of—

a a consulate, or b an official department or agency of a foreign state.

6 Subsection (5)(b) does not apply to a department or agency which carries on a trade, business or other undertaking for the purposes of profit.