Taxation of Chargeable Gains Act 1992 section 11

Visiting forces and official agents

Section 11 provides exemptions from capital gains tax for members of visiting forces and certain official agents of overseas governments stationed in the United Kingdom.

• Members of visiting military forces from designated countries are exempt from capital gains tax on gains that do not arise from any trade, profession or employment carried on in the UK.
• The exemption applies to the force members themselves and, where relevant, to members of any civilian component attached to such forces.
• Official agents of overseas governments, and their staff members, may also be exempt from capital gains tax on gains unconnected with any UK trade, profession or employment, provided they meet certain conditions regarding nationality and residence status.
• The exemption for official agents and their staff does not extend to individuals who are British citizens, British Overseas Territories citizens, British Nationals (Overseas) or British Overseas citizens, or to those who are ordinarily resident in the United Kingdom.