Income Tax Act 2007 section 841

Official agents of Commonwealth countries etc.

Section 841 provides an income tax exemption for individuals employed in the United Kingdom as official agents of Commonwealth countries, the Republic of Ireland, or states and provinces of those countries, subject to certain conditions being met.

• Official agents of Commonwealth countries, the Republic of Ireland, or their states and provinces may be exempt from income tax on official earnings and non-UK income, provided they meet two key conditions.
• The agent must be certified as ordinarily resident outside the UK and present here solely to carry out their official duties (Condition A), and their functions must not be connected with any profit-making trade or business (Condition B).
• The exemption mirrors the immunity granted to diplomatic mission staff under the Diplomatic Privileges Act 1964, but private income arising in the United Kingdom remains subject to income tax.
• Certification must be provided by the High Commissioner of the relevant country or the Agent-General of the relevant state or province.