Income Tax (Earnings and Pensions) Act 2003 section 303

Visiting forces etc.

Section 303 exempts from UK income tax certain earnings paid to members of visiting forces, NATO headquarters employees, and EU civilian staff from designated countries, provided they do not hold British citizenship or British Overseas status.

• Earnings paid by a designated country's government to members of its visiting force or civilian component are exempt from income tax, provided the individual is not a British citizen or British Overseas status holder
• Earnings paid by a designated allied (NATO) headquarters to agreed categories of employee are also exempt, though British citizens only qualify where exemption is needed to fulfil a North Atlantic Treaty agreement
• Earnings paid by a designated country's government to EU civilian staff are exempt, again provided the individual does not hold British citizenship or British Overseas status
• Armed forces personnel from a designated country who are attached to a designated international military headquarters are treated as part of that country's visiting force for the purposes of this exemption