Income Tax Act 2007 section 833

Visiting forces etc.

Section 833 provides that certain non-British individuals who are present in the UK solely because of their role with visiting military forces, designated allied headquarters, or EU civilian staff are not treated as UK resident for income tax purposes.

• Members of visiting forces from designated countries, their civilian components, employees of designated allied headquarters, and EU civilian staff who are in the UK solely because of those roles are covered — provided they are not British citizens or holders of certain British nationality statuses.
• Any period during which the section applies to an individual is disregarded for income tax purposes — it does not count as a period of UK residence and does not create a change of residence or domicile.
• The practical effect is that these individuals are not liable to UK income tax on income arising from sources outside the UK, and any earnings paid to them by the government of a designated country or a designated allied headquarters are exempt from income tax under separate provisions.
• Despite the residence disregard, these individuals retain access to personal reliefs (under sections 56 and 460) as if they were UK resident, so those reliefs remain available against any UK-source income that is taxable — such as UK bank interest, dividends from UK companies, or UK earnings not otherwise exempt.