Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 681A
Foreign benefits of consular employees
Section 681A exempts certain foreign social security benefits received by consular officers and employees from income tax, provided specific nationality, employment, and residency conditions are met and a reciprocal arrangement is in place with the relevant foreign state.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.