HC Deb 03 July 1950 vol 477 c4W
Captain Bullock

asked the Secretary of State for Foreign Affairs for what reason members of the Diplomatic Corps in Great Britain have now been placed in the category of non-residents for certain purposes; and what practical consequences flow from this with regard to the various taxes to which they are liable or from which they are exempt.

Mr. Ernest Davies

As regards the first part of the question, career diplomats and established members of foreign diplomatic missions and consulates in the United Kingdom are regarded for exchange control purposes as residents of the countries which they represent; this is because the permanent place of residence is outside the United Kingdom and this treatment enables them to have free transfer of their moneys between the United Kingdom and their country of origin. As regards the second part, the treatment of a person as non-resident for exchange control purposes does not affect his liability for the payment of taxes, which is decided in accordance with the relevant taxation rules.

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